ASIENTO DE CENTRALIZACION

DEBE S/.
COMPRAS 60 COMPRA
60.1 MERCDERIA S/. 90,000.00
16
16.73 IMPUESTO S/. 16,200.00
42
42.2
X/X LA PROVISIOIN DE LAS
COMPRAS
20 MERCADERIA S/. 90,000.00
20.1 MERCADERIA MANUFACTURADO
61 VARIACION DE INVENTARI
61.1
X/X VARIACION DE INVENTARIO
42 CTAS POR CAGAR COM. TERCEROS
42.1.2 EMITIDAS S/. 106,200.00
10 EFEC.Y EQUIVALENTE DE EFECTIVO
10.1 CAJA Y BANCO
10.4 CTA CORRIENTE(CHEQUE)
X/X LA CANCELACION DEL 80% EN EFECTIVO
Y EL 20% EN CHEQUE
60
60.1 S/. 50,847.46
16
16.73 S/. 9,152.54
42
42.1.2
X/X LA PROVISION DE LAS COMPRAS
20
20.1 S/. 50,847.46
61
61.1
X/X LA VARIACION DE INVENTARIO
42
42.1.2 S/. 30,000.00
10
10.4
X/X LA CANCELACIONDEL 50%
42
42.1.2 S/. 30,000.00
12
12.3 LETRAS POR PAGAR
 X/XEL CREDITO DEL 50%
60
60.1 S/. 43,750.00
16
16.73 S/. 7,875.00
42
42.1.2
X/X LA PROVISION DE COMPRAS DE
MERCADERIA
20
20.1 S/. 43,750.00
60
60.1
X/X LA VARIACION DE INVENTARIO
42
42.1.2
42 S/. 51,625.00
42.3

X/X EL CREDITO DE MERCADERIA

63
63.2 S/. 1,200.00
16
16.73 S/. 216.00
42
42.1.2
X/X LA PROVICION DE SERVICIO PRESTADO
42
42.1.2 S/. 1,416.00
10
10.4
X/X LA CANCELACION DE SERVICIO
94 S/. 1,200.00
79
X/X EL CENTRO DE COSTOS Y GASTOS

60
60.2 S/. 4,200.00
16
16.73 S/. 756.00
42
42.1.2

24 S/. 4,200.00
 24.1
61
61.2
X/X LA VARIACION DE MATERIA PRIMA
42
42.1.2 S/. 2,478.00
10
10.4
X/X LA CANCELACION DEL 50% DE LA
MATERIA PRIMA
42
42.1.2 S/. 2,478.00
42
42.3
X/X EL CREDITO DEL 50 % DE LA MATERIA
PRIMA

VENTAS 12
12.1.2 S/. 48,000.00
40
40.1.1
70
70.1 VENTA DE MERCADERIA
X/X LA PROVISION DE LA VENTA
10
10.4 S/. 48,000.00
12
12.1.2
X/X EL COBRO DE VENTA
12
12.1.2 S/. 21,840.00
40
40.1.1
70
70.1
X/X LA PROVISION DE VENTA
10
10.4 S/. 10,920.00
12
12.1.2
X/X EL COBRO DEL 50% DE LAS VEMTAS DE
MERCADERIA
12
12.3 LETRAS S/. 10,920.00
12
 12.1.2
X/X EL CREDITO DEL 50% DE LAS VENTAS DE
MERCADERIA
12
12.1.2 S/. 21,120.00
40
40.1.1
70
70.1
X/X LA PROVISION DE VENTA
12
12.3 LETRAS S/. 21,120.00
12
12.1.2
X/X EL CREDITO DE LA VENTA DE
MRCADERIA
12
12.1.2 S/. 19,824.00
40
40.1.1
70
70.1
X/X LA PROVISION DE LA VENTA DE MERCADERIA
10
10.4 S/. 19,824.00
12
12.1.2
X/X EL COBRO DEL 100% DE VENTA DE
MERCADERIA
12
12.1.2 S/. 20,897.80
40
40.1.1
70
70.1
X/X LA PROVISION DE LA VENTA DE MERCADERIA
10
10.4 S/. 20,897.80
12
12.1.2
X/X EL COBRO DEL 100% DE VENTA DE
MERCADERIA
12
12.1.2 S/. 1,820.74
40
 40.1.1
70
70.1
X/X LA PROVISION DE LA VENTA DE MERCADERIA
10
10.4 S/. 1,820.74
12
12.1.2
X/X EL COBRO DEL 100% DE VENTA DE
MERCADERIA
12
12.1.2 S/. 520.00
40
40.1.2
70
70.1
X/X LA PROVISION DE LA VENTA DE MERCADERIA
10
10.1 S/. 520.00
12
12.1.2
X/X EL COBRO DE LA MERCADERIA
12
12.1.2 S/. 60.00
40
40.1.2
70
70.1
X/X LA PROVISION DE LA VENTA DE MERCADERIA
10
10.1 S/. 60.00
12
12.1.2
X/X EL COBRO DE LA VENTA DE MERCADERIA
HABER S/.

S/. 106,200.00

S/. 90,000.00

S/. 84,960.00
S/. 21,240.00

S/. 60,000.00

S/. 50,847.46

S/. 30,000.00

S/. 30,000.00
S/. 51,625.00

S/. 43,750.00

S/. 51,625.00

S/. 1,416.00

S/. 1,416.00

S/. 1,200.00

S/. 4,956.00
S/. 4,200.00

S/. 2,478.00

S/. 2,478.00

S/. 7,322.03

S/. 40,677.97

S/. 48,000.00

S/. 3,331.53

S/. 18,508.47

S/. 10,920.00
S/. 10,920.00

S/. 3,221.69

S/. 17,898.31

S/. 21,120.00

S/. 3,024.00

S/. 16,800.00

S/. 19,824.00

S/. 3,187.80

S/. 17,710.00

S/. 20,897.80
S/. 277.74

S/. 1,543.00

S/. 1,820.74

S/. -

S/. 520.00

S/. 520.00

S/. 9.15

S/. 50.85

S/. 60.00
1650 165 1485 1543