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6

Plan de Cuentas

Plan de Cuentas
1.0.00.00.000
1.1.00.00.000
1.1.01.00.000
1.1.01.01.000
1.1.01.01.001
1.1.01.01.002
1.1.01.02.000
1.1.01.02.001
1.1.01.03.000
1.1.01.03.001
1.1.01.03.002
1.1.01.04.000
1.1.01.04.001
1.1.01.04.002
1.1.02.00.000
1.1.02.01.000
1.1.02.01.001
1.1.02.01.002
1.1.02.02.000
1.1.02.02.001
1.1.02.02.002
1.1.02.03.000
1.1.02.03.001
1.1.02.03.002
1.1.02.03.003
1.1.02.03.004
1.1.02.03.005
1.1.02.03.006
1.1.02.04.000
1.1.02.04.001
1.1.02.04.002
1.1.02.05.000
1.1.02.05.001
1.1.02.05.002
1.1.02.05.003
1.1.02.05.004
1.1.02.05.005
1.1.02.06.000
1.1.02.06.001
1.1.02.06.002
1.1.02.06.003
1.1.02.06.004
1.1.02.09.000
1.1.02.09.001
1.1.02.09.002

A CTIV O
ACTIVO CORRIENTE:
ACTIVO DISPONIBLE:
CAJA :
Caja Moneda Nacional
Caja Moneda Extranjera
FONDO FIJO:
Caja Chica
BANCOS:
Banco Santa Cruz Cta. Cte. M/N
Banco Santa Cruz Cta. Cte. M/E
CAJAS DE AHORRO
Banco Santa Cruz M/N Ahorros
Banco Santa Cruz M/E Ahorros
ACTIVO EXIGIBLE:
CUENTAS POR COBRAR
Cuentas por Cobrar - Clientes M/N
Cuentas por Cobrar - Clientes M/E
DOCUMENTOS POR COBRAR
Documentos por Cobrar - Clientes M/N
Documentos por Cobrar - Clientes M/E
CUENTAS POR COBRAR - EMPLEADOS
Anticipo de Sueldos M/N
Anticipo de Sueldos M/E
Fondos a Rendir - M/N
Fondos a Rendir - M/E
Prstamos por Cobrar - M/N
Prstamos por Cobrar - M/E
TRIBUTOS FISCALES
Crdito Fiscal I.V.A.
Crdito Fiscal I.V.A. por Compensar
DEUDORES VARIOS
Alquileres por Cobrar- M/N
Alquileres por Cobrar - M/E
Comisiones sobre Ventas
Intereses por Cobrar - M/N
Intereses por Cobrar - M/E
DEUDORES C/CARGO CTA.
Anticipo a Proveedores - M/N
Anticipo a Proveedores - M/E
Anticipo a Contratistas - M/N
Anticipo a Contratistas - M/E
PREVISION P/CTAS. INCOBRABLES
Cuentas Incobrables - Clientes
Cuentas Incobrables - Proveedores

#$6 (+6 * 5
#* *!?
3

#!!*

1.1.03.00.000
1.1.03.01.000
1.1.03.01.001
1.1.04.00.000
1.1.04.01.000
1.1.04.01.001
1.1.04.01.002
1.1.04.01.003
1.1.04.01.004
1.1.04.01.005
1.1.04.01.006
1.1.04.01.007
1.2.00.00.000
1.2.01.00.000
1.2.01.01.000
1.2.01.01.001
1.2.01.02.000
1.2.01.02.001
1.2.01.02.002
1.2.01.03.000
1.2.01.03.001
1.2.01.03.002
1.2.01.04.000
1.2.01.04.001
1.2.01.04.002
1.2.01.05.000
1.2.01.05.001
1.2.01.05.002
1.2.01.06.000
1.2.01.06.001
1.2.01.06.002
1.2.01.07.000
1.2.01.07.001
1.2.01.07.002
1.2.01.08.000
1.2.01.08.001
1.2.01.08.002
1.2.01.09.000
1.2.01.09.001
1.2.02.00.000
1.2.02.01.000
1.2.02.01.001
1.2.02.01.002

ACTIVO REALIZABLE
ALMACEN CENTRAL
Inventario de Mercadera
ACTIVO DIFERIDO DE C.P.
GASTOS PAGADOS POR ANTICIPADO
Seguros Anticipados
Anticipo I.U.E. - Compensar I.T.
Suscripciones Anticipadas
Promocin y Publicidad Anticipada
Alquileres Pagados por Anticipado
Comisiones Pagadas por Anticipado
Intereses pagados por Anticipado
ACTIVO NO CORRIENTE
BIENES DE USO
TERRENOS
Terrenos
EDIFICIOS
Edificios
Depreciacin Acumul. Edificios
MUEBLES Y ENSERES
Muebles y Enseres
Depreciacin Acumul. Muebles y Enseres
VEHICULOS
Vehculos
Depreciacin Acumul. Vehculos
EQUIPO DE COMPUTACION
Equipo de Computacin
Depreciacin Acumul. Equipo Computac.
MAQUINARIA Y EQUIPO
Maquinaria y Equipo
Depreciacin Acumul. Maq. y Equipo
HERRAMIENTAS
Herramientas
Depreciacin Acumul. Herramientas
MEJORAS
Mejoras
Depreciacin Acumul. Mejoras
OBRAS EN CONSTRUCCION
Obras en Construccin
ACTIVO TRANSITORIO
MERCADERIA EN TRANSITO
Compras Locales
Compras del Exterior

,5
#

Plan de Cuentas

Plan de Cuentas
1.2.03.00.000
1.2.03.01.000
1.2.03.01.001
1.2.03.01.002
1.2.03.01.003
1.2.04.00.000
1.2.04.01.000
1.2.04.01.001
1.2.04.01.002
1.2.04.01.003
1.2.04.01.004
1.2.04.01.008
2.0.00.00.000
2.1.00.00.000
2.1.01.00.000
2.1.01.01.000
2.1.01.01.001
2.1.01.01.002
2.1.01.02.000
2.1.01.02.001
2.1.01.02.002
2.1.01.02.003
2.1.01.02.004
2.1.01.03.000
2.1.01.03.001
2.1.01.03.002
2.1.01.03.003
2.1.01.03.004
2.1.01.03.005
2.1.01.04.000
2.1.01.04.001
2.1.01.04.002
2.1.01.04.003
2.1.01.04.004
2.1.01.04.005
2.1.01.04.006
2.1.01.04.007

,5
#

INVERSIONES
INVERSIONES PERMANENTES
Acciones Telefnicas - COTAS LTDA.
Aportaciones - SAGUAPAC
Aportaciones - CRE
ACTIVO DIFERIDO DE L.P.
GASTOS PAGADOS POR ANTICIPADO
Terrenos p/futuras construcciones
Seguros Anticipados
Suscripciones Anticipadas
Publicidad y Promocin Anticipada
Gastos de Organizacin
P AS IV O
PASIVO CORRIENTE
PASIVO EXIGIBLE C.P.
CUENTAS POR PAGAR
Proveedores M/N
Proveedores M/E
SERVICIOS BASICOS
Telfono Fijo - COTAS LTDA.
Agua potable - SAGUAPAC
Energa Elctrica - CRE
Conferencias - ENTEL
OBLIGACIONES CON INSTITUC. FINANCIERAS
Crdito por Pagar
Intereses por Pagar
Comisiones bancarias por pagar
Avance en Cta. CTe.
Sobregiros Bancarios
APORTES Y RETENCIONES POR PAGAR
Administradoras Fondos de Pensiones
Seguridad Social
Provivienda
RC-IVA a Dependientes
RC-IVA a Terceros
I.V.A. a Terceros
I.U.E. a Terceros

2.1.01.05.000
2.1.01.05.001
2.1.01.05.002
2.1.01.05.003
2.1.01.05.004
2.1.01.05.005
2.1.01.06.000
2.1.01.06.001
2.1.01.06.002
2.1.01.06.003
2.1.01.06.004
2.1.01.06.005
2.1.01.07.000
2.1.01.07.001
2.1.01.07.002
2.1.01.07.003
2.1.01.07.004
2.1.01.08.000
2.1.01.08.001
2.1.01.08.002
2.1.01.09.000
2.1.01.09.001
2.1.01.09.002
2.1.01.09.003
2.2.00.00.000
2.2.01.00.000
2.2.01.01.000
2.2.01.01.001
2.2.01.01.002
2.2.01.01.003
2.2.01.02.000
2.2.01.02.001
2.2.01.02.002
2.2.01.02.003

OBLIGACIONES CON EL PERSONAL


Sueldos y Salarios por Pagar
Aguinaldos por Pagar
Finiquitos por Pagar
Subsidios por Pagar
Vacaciones por Pagar
TRIBUTOS FISCALES
Dbito Fiscal I.V.A.
Impuesto a las Transac. por Pagar
Impuesto a la Utilidad de Empresas
Patente Municipal
Impuesto a la Propiedad de Bienes
INGRESOS COBRADOS POR ANTICIPADO
Alquileres cobrados por Anticipado
Ventas cobradas por Anticipado
Comisiones Cob. por Anticipado
Intereses Cob. por Anticipado
ACREEDORES VARIOS
Servicio de Vigilancia
Honorarios Profesionales
PROVISIONES DE GESTION
Provisin Aguinaldo de Navidad
Prima Anual
Provisin Ctas. Pendientes
PASIVO NO CORRIENTE
PASIVO EXIGIBLE L.P.
OBLIGACIONES CON INSTITUC. FINANCIERAS
Crditos por Pagar
Comisiones Bancarias por Pagar
Intereses por Pagar
PROVISIONES Y PREVISIONES
Provisin para Indemnizaciones
Previsin p/ctas. Incobrables
Amortizacin Gtos. de Organizacin
#$6 (+6 * 5
#* *!?
3

#!!*

Plan de Cuentas

Plan de Cuentas
3.0.00.00.000 PATRIMONIO NETO
3.1.00.00.000 CAPITAL
3.1.01.00.000 CAPITAL SOCIAL
3.1.01.01.000 CAPITAL PROPIETARIO
3.1.01.01.001 Aportes de Capital - Socio A
3.1.02.00.000 AJUSTE GLOBAL DEL PATRIMONIO
3.1.02.01.000 AJUSTES AL PATRIMONIO
3.1.02.01.001 Ajuste Global del Patrimonio
3.1.03.00.000 RESERVAS
3.1.03.01.000 RESERVA LEGAL
3.1.03.02.000 RESERVA VOLUNTARIA
3.1.03.03.000 RESERVA P/REVALUO TEC. BIENES DE USO
3.1.04.00.000 RESULTADOS
3.1.04.01.000 RESULTADOS ACUMULADOS
3.1.04.01.001 Resultados Acumul. Gestiones Anteriores
3.1.04.01.002 Ajustes Gestiones Anteriores
3.1.04.02.000 UTILIDADES A DISTRIBUIR
3.1.04.02.001 Utilidades a Distribuir
3.1.04.03.000 UTILIDAD DE GESTION
3.1.04.03.001 Utilidad Neta de Gestin
3.1.04.04.000 PERDIDA DE GESTION
3.1.04.04.001 Prdida Neta de Gestin
4.0.00.00.000 CUENTAS DE INGRESOS
4.1.00.00.000 INGRESOS
4.1.01.00.000 INGRESOS OPERATIVOS
4.1.01.01.000 VENTAS
4.1.01.01.001 Ventas De Repuestos
4.1.01.01.002 Devoluciones sobre Ventas
4.1.01.01.003 Descuentos sobre Ventas
4.1.01.01.004 Sobrantes en Ventas
4.1.01.01.005 Productos en Promocin
4.1.01.01.006 Intereses Ganados
4.1.01.01.008 Otros Ingresos Operativos
4.1.01.01.007 Diferencia de Cambio
4.1.01.02.000 AJUSTE P/INFLAC. Y TENEN. DE BIENES
4.1.01.02.001 Ajuste p/inflac. y Tenen. de Bienes
4.1.01.02.002 Ajuste Valores Monetarios
4.1.02.00.000 INGRESOS NO OPERATIVOS
4.1.02.01.000 INGRESOS VARIOS
4.1.02.01.001 Alquileres Ganados
4.1.02.01.002 Comisiones Ganadas
4.1.02.01.003 Intereses Ganados
4.1.02.01.004 Ganancia en Vta. de Activo Fijo
4.1.02.01.005 Multas Disciplinarias
4.1.02.01.006 Diferencias en Inventarios
4.1.02.01.007 Sobrantes en caja
4.1.02.01.099
Ingresos
No3
Operativos
#$6 (+6 Otros
*5
#* *!?
#!!*

5.0.00.00.000
5.1.00.00.000
5.1.01.00.000
5.1.01.01.000
5.1.01.01.001
5.1.01.01.002
5.1.01.01.003
5.1.01.01.004
5.1.02.00.000
5.1.02.01.000
5.1.02.01.001
5.1.02.01.002
5.1.02.01.003
5.1.02.01.004
5.1.02.01.005
5.1.02.01.006
5.1.02.01.007
5.1.02.01.008
5.1.02.01.009
5.1.02.01.010
5.1.02.01.011
5.1.02.02.000
5.1.02.02.001
5.1.02.02.002
5.1.02.02.003
5.1.02.02.004
5.1.02.02.005
5.1.02.02.006
5.1.02.03.000
5.1.02.03.001
5.1.02.03.002
5.1.02.03.003
5.1.02.03.004
5.1.02.03.005
5.1.02.04.000
5.1.02.04.001
5.1.02.04.002
5.1.02.04.003
5.1.02.04.004
5.1.02.04.005
5.1.02.04.006
5.1.02.04.007

CUENTAS DE EGRESOS:
EGRESOS OPERATIVOS Y ADMINISTRATIVOS
EGRESOS OPERATIVOS
COSTO DE VENTA
Costo de Mercadera Vendida
Devoluciones sobre Compras
Comisiones sobre ventas
Reposicin sobre Ventas
EGRESOS ADMINISTRATIVOS
GASTOS DE PERSONAL
Sueldos y Salarios Pagados
Aguinaldos Pagados
Gastos por Indemnizacin
Gastos por Desahucios Pagados
Gastos por Vacaciones Pagadas
Gastos por Bonificaciones y Premios
Gastos por Capacitacin al Personal
Gastos por Pasajes y Viticos
Gastos por Transporte
Alimentacin al Personal
Agasajos al Personal
CARGAS SOCIALES
Aportes Caja Nal.de Salud
Aportes AFP's sobre riesgos
Aportes Pro-Vivienda
Aportes INFOCAL
Retenciones Aportes RC-IVA Dependientes
Aportes Varios
OTRAS CARGAS SOCIALES
Subsidio Pre-Natal
Subsidio de Natalidad
Subsidio de Lactancia
Subsidio de Sepelio
Otros Subsidios
PAGO DE TRIBUTOS FISCALES
Impuesto a la Propiedad Bien Inmueb.
Impuestos Municipales
Impuesto al Valor Agregado
Impuesto a las Transacciones
Impuesto a la Utilidad de Empresas
Gastos por Multas y Recargos
Otros Impuestos
,5
#

Plan de Cuentas

Plan de Cuentas
5.1.02.05.000
5.1.02.05.001
5.1.02.05.002
5.1.02.05.003
5.1.02.05.004
5.1.02.05.005
5.1.02.05.006
5.1.02.05.007
5.1.02.05.008
5.1.02.05.009
5.1.02.05.010
5.1.02.05.011
5.1.02.05.012
5.1.02.05.013
5.1.02.05.014
5.1.02.05.015
5.1.02.05.016
5.1.02.05.017
5.1.02.05.018
5.1.02.05.019
5.1.02.05.020
5.1.02.05.021
5.1.02.05.022
5.1.02.05.023
5.1.02.05.024
5.1.02.05.025
5.1.02.05.026
5.1.02.05.027
5.1.02.05.028
5.1.02.05.029
5.1.02.05.030
5.1.02.05.031
5.1.02.05.032
5.1.02.05.033
5.1.02.05.034
5.1.02.05.098
5.1.02.05.099
,5
#

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GASTOS GENERALES
Servicios de Refrigerios
Energa Elctrica
Servicios de Agua Potable
Telecomunicaciones e Internet
Servicios de Imprenta y Empaste
Combustibles y Lubricantes
Servicios de Courrier y Correos
Servicios de Fletes y Transporte
Servicios de Formularios
Servicios Fotocopias y Anillado
Servicios Legales, Notariales y Judicial
Gastos de Representacin
Suscripciones y Afiliaciones
Material de Escritorio
Material de Limpieza y Aseo
Botiqun Primeros Auxilios
Seguros Pagados
Seguridad y Vigilancia
Promocin y Publicidad
Material de Computacin
Alimentacin al Personal
Mantenimiento Elctrico
Uniformes de Empleados
Ropa de Trabajo
Viticos
Gastos de Viaje
Repuestos y Accesorios Vehculos
Repuestos y Acc. Equipo Computac.
Servicios de Limpieza
Licencias y similares
Tasas Regulacin
Alquileres Pagados
Gastos Navideos
Aportes a Instituciones
Ajuste Gastos Gestiones Anteriores
Otros Gastos

5.1.02.06.000
5.1.02.06.001
5.1.02.06.002
5.1.02.06.003
5.1.02.06.004
5.1.02.06.005
5.1.02.06.006
5.1.02.06.007
5.1.02.06.008
5.1.02.06.009
5.1.02.06.010
5.1.02.06.011
5.1.02.06.012
5.1.02.06.013
5.1.02.06.099
5.1.02.07.000
5.1.02.07.001
5.1.02.07.002
5.1.02.07.003
5.1.02.07.004
5.1.02.07.005
5.1.02.07.006
5.1.02.07.007
5.1.02.08.000
5.1.02.08.001
5.1.02.08.002
5.1.02.08.003
5.1.02.08.004
5.1.02.08.005
5.1.02.08.006
5.1.02.09.000
5.1.02.09.001
5.1.02.09.002
5.1.02.09.003
5.1.03.00.000
5.1.03.01.000
5.1.03.01.001
5.1.03.01.002
5.1.03.01.003
5.1.04.00.000
5.1.04.01.000
5.1.04.01.001
5.1.04.02.000
5.1.04.02.001
5.1.05.00.000
5.1.05.01.000
5.1.05.01.001
5.1.05.01.002
5.1.06.00.000

GASTOS FINANCIEROS
Gastos por Chequera
Gastos por Visacin Cheques
Comisiones Bancarias
Intereses Bancarios
Gastos de Formularios
Comisiones Tarjetas de Crdito
Comisiones Red Enlace
Mantenimiento Ctas. Ctes.
Intereses por Sobregiro Ctas. Ctes.
Intereses Penales
Intereses por Prstamo Propietario
Intereses a Particulares
Faltante en Caja
Otros Gastos Financieros
DEPRECIACION BIENES DE USO
Depreciacin Edificios
Depreciacin Muebles y Enseres
Depreciacin Vehculos
Depreciacin Equipo Computacin
Depreciacin Maquinaria y Equipo
Depreciacin Herramientas
Depreciacin Mejoras
MANTENIMIENTO Y REPARACIONES
Mantto. y Reparacin Inmuebles
Mantto. y Reparac. Muebles y Enseres
Mantto. y Reparac. Vehculos
Mantto. y Reparac. Equipo Computacin
Mantto. y Reparac. Maquinaria y Equipo
Mantto. y Reparac. Herramientas
GASTOS NO DEDUCIBLES
Multas y Accesorios
Donaciones Varias
Depreciacin Bienes de Uso
PERDIDA DE CAPITAL
BAJA BIENES DE USO
Bienes en Mal Estado
Bienes Reemplazados
Prdida en Vta. Bienes de Uso
PREVISIONES Y PROVISIONES
PROVISIONES
Castigo Amortiz. Gastos de Organiz.
PREVISIONES
Castigo Previsin Ctas. Incobrables
PERDIDA EN DIFERENCIA CAMBIO
DIFERENCIA DE CAMBIO
Ajuste Correcciones Valores Monetarios
Ajuste por Inflac. y Tenen. de Bienes
OTROS EGRESOS NO OPERATIVOS

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