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Perú - Plan Contable General Empresarial

Created by

David Huaman Roman
David Huaman Roman
Peru

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Elemento 4 - Pasivo
 

Elemento 4 - PasivoOnline version

Perú - Plan Contable General Empresarial

by David Huaman Roman
1

¿Un préstamo obtenido de una entidad bancaria se considera se abona en la Cuenta 42?

2

¿Recibir un préstamo de un banco genera un abono (un crédito ⬆️) en la Cuenta 45?

3

¿La deuda con una empresa subsidiaria por la compra de mercadería se abona en la Cuenta 42?

4

¿La retención para la AFP que se descuenta a un trabajador es una obligación que se registra abonando la Cuenta 40?

5

¿El IGV que una empresa cobra a sus clientes en una venta se debe registrar abonando la Cuenta 40?

6

¿La Cuenta 40 incluye las deudas de la empresa con sus proveedores de materia prima?

7

¿El pago de los sueldos a los trabajadores genera un abono (un crédito ⬆️) en la Cuenta 41?

8

¿La compra a crédito de un vehículo a un tercero (que no es un banco ni una empresa relacionada) se carga en la Cuenta 46?

9

¿Las vacaciones de los trabajadores que han sido calculadas pero aún no se han pagado forman parte de la Cuenta 41?

10

¿La deuda con un proveedor por la compra de materia prima al crédito se registra abonando la Cuenta 42?

 
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