Casos Practicos de Operaciones Contables

8/17/2019 Casos Practicos de Operaciones Contables

1/43

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UNIVERSIDAD NACIONAL DEL CALLAO

FACULTAD DE CIENCIAS CONTABLES

CONTABILIDAD GUBERNAMENTAL I 2015 A


FACULTAD DE CIENCIAS CONTABLESESCUELA PROFESIONAL DE CONTABILIDAD

“DESARROLLO DE CASOS PRÁCTICOS”

CONTABILIDAD GUBERNAMENTAL I

CUENTAS SALVADOR CALEB PAUL

HUANCA ALLENDE EDIZON DANTE

ISLA RIVERA ROY

MATA GOMEZ GUSTAVO

DOCENTE:

CPC MARCO ANTONIO REYES ZELADA

CALLAO – PERÚ

201


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ACTUALIZACIÓN DEL CASO PRÁCTICO

¿Qué cuenta e!" !ec#n#c$%a ! e' (at# %e)en(a%# *ue e +$nanc$a c#n Recu!#

O!%$na!$# , e (ene!a en +#!-a aut#-"t$ca en e' SIAF.S/

L# +#n%# %e 'a +uente %e +$nanc$a-$ent# Recu!# O!%$na!$#

a%-$n$t!a%# ! Te#!# /'$c#3 a$(na%# a 'a ent$%a%e &a!a e' &a(# %e

#'$(ac$#ne *ue e +$nanc$an c#n %$c4a +uente e !ec#n#ce c#n 'a cuenta

120 e(n e' /LAN CONTABLE GUBERNAMETAL . Ve!$6n Actua'$7a%a


3/43

3




C!"# N$ 1

Se paga el servicio telefonía fija con Orden de Servicio Nº 001 por S/. 1,000.00 – Fente de Financia!iento" #O $ #%#&lasificador de 'astos" 2%&%22%22 S(#)*&*O %( +((FON- F*

roceso de Seleccin" &o!pra %irecta

R'()*"#" O*+,-!*,#"

Fase &lasificador de gasto

&ontailidadrespestal

&ontailidadatri!onial

&entas deOrden

%oc!ento #esponsale

'& 2.3.22.22 301.0101/

401.0101

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 2.3.22.22 401.0101/

701.0101

8302.020202/

2103.010102

1207.01/

4402

6102.06/

6101.06

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'' 2.3.22.22 2103.010102/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999

6101.06 Ordenes de Servicio proadas S/. 1,000.00

6102.06 Ordenes de Servicio por (jectar S/. 1,000.00

or el registro de las rdenes de servicio aproadas

99999999999999999999:999999999999999999

301.0101 respesto de 'astos #O S/. 1,000.00

401.0101 signaciones &o!pro!etidas #O S/. 1,000.00

or el registro del co!pro!iso prespestal

99999999999999999999:9999999999999999998302.020202 Servicio de +elefonía Fija S/. 1,000.00

2103.010102 &entas por agar – Servicios S/. 1,000.00

or el devengado del servicio tili;ado

99999999999999999999:999999999999999999



or el registro de las rdenes de servicio ejectadas

99999999999999999999:999999999999999999


701.0101 (jeccin de 'astos #O S/. 1,000.00

or el registro del devengo prespestal

99999999999999999999:999999999999999999

1207.01 +esoro e?e

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"


4/43

4







&entas deOrden

%oc!ento #esponsale

'& 23.22.22 301.0201/

401.0201

5 6101.06/

6102.06

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d!inistrador '% 23.22.22 401.0201/

701.0201

8302.020202/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.22.22 2103.010102/

1101.1201

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 1,000.00

401.0201 signaciones &o!pro!etidas #%# S/. 1,000.00or el registro del co!pro!iso prespestal

99999999999999999999:999999999999999999

8302.020202 Servicio de +elefonía Fija S/. 1,000.00



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

401.0201 signaciones &o!pro!etidas #%# S/. 1,000.00

701.0201 (jeccin de 'astos #%# S/. 1,000.00


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados 9 &@+ S/. 1,000.00

or el pago de las oligaciones con #%# 9 &@+

99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 1,000.00

6104.0 &>e?es 'irados por (ntregar S/. 1,000.00

or el giro del c>e?e

99999999999999999999:999999999999999999

INGRESO1201 &entas por &orar S/. 1,000.00

4301.06 )enta de Otros Aienes S/. 1,000.00

Seg


5/43

8




C!"# N$ 2

Se paga a la (!presa de )igilancia con Orden de Servicio Nº 002 por S/. 2,000.00 – Fente de Financia!iento" #O $#%#.

&lasificador de 'astos" 2%&%2&%12 S(#)*&*OS %( S('@#*%% C )*'*N&*roceso de Seleccin" &o!pra %irecta

R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.3.23.12 301.0101/

401.0101

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 2.3.23.12 401.0101/

701.0101

8302.030102/

2103.010102

1207.01/

4402

6102.06/

6101.06

O/S d!inistrador

'' 2.3.23.12 2103.010102/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999



or el registro del co!pro!iso prespestal99999999999999999999:999999999999999999

8302.030102 Servicios de Segridad $ )igilancia S/. 2,000.00



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999



or el registro del devengo prespestal99999999999999999999:999999999999999999

1207.01 +esoro e?e


6/43

7




R'()*"#" D,*'(.!/'-.' R'(!)+!+#"




&entas deOrden

%oc!ento #esponsale

'& 23.23.12 301.0201/

401.0201

5 6101.06/

6102.06

O/S efe de

ogística d!inistrador

'% 23.23.12 401.0201/

701.0201

8302.020202/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.23.12 2103.010102/

1101.1201

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 2,000.00401.0201 signaciones &o!pro!etidas #%# S/. 2,000.00


99999999999999999999:999999999999999999

8302.020202 Servicio de +elefonía Fija S/. 2,000.00



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 2,000.00


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados 9 &@+ S/. 2,000.00


99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 2,000.00



99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 2,000.00


Seg


7/43

D




Se co!pran rodctos de i!pie;a con Orden de &o!pra Nº 003 por S/. 800.00 – Fente de Financia!iento" #O $#%#.

&lasificador de 'astos" 2%&%1%&1 S(O, *B*(E C +O&%O#


R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.3.18.31 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

'% 2.3.18.31 401.0101/

701.0101

1301.080301/

2103.010101

1207.01/

4402

6102.0/

6101.0

O/& d!inistrador

'' 2.3.18.31 2103.010101/

1207.01

6103.0/

6104.0

&o!proant

e de ago

+esorería

6101.0 rdenes de &o!pra proadas S/. 800.00

6102.0 rdenes de &o!pra por (jectar S/. 800.00

or el registro de las rdenes de co!pra aproadas

99999999999999999999:999999999999999999

301.0101 respesto de 'astos #O S/. 800.00

401.0101 signaciones &o!pro!etidas #O S/. 800.00


99999999999999999999:9999999999999999991301.080301 seo, li!pie;a $ tocador S/. 800.00

2103.010101 &entas por agar – Aienes S/. 800.00

or el devengado de !ateriales

99999999999999999999:999999999999999999

6102.0 rdenes de &o!pra por (jectar S/. 800.00

6101.0 rdenes de &o!pra proadas S/. 800.00

or el registro de las rdenes de co!pra ejectadas

99999999999999999999:999999999999999999

401.0101 signaciones &o!pro!etidas #O S/. 800.00

701.0101 (jeccin de 'astos #O S/. 800.00


99999999999999999999:9999999999999999991207.01 +esoro e?e

99999999999999999999:999999999999999999

&ons!o


8/43




8301.080301 seo, li!pie;a $ tocador S/. 800.00

1301.080301 seo, li!pie;a $ tocador S/. 800.00

Sege?es 'irados por (ntregar S/. 800.00


99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 800.00

4301.06 )enta de Otros Aienes S/. 800.00

Seg


9/43

6




1101.030102 &aja $ Aancos – %epsitos *nstitciones Financieras #%# S/. 800.00

1101.0101 &aja B/N S/. 800.00

or el depsito en *nstitciones Financieras


10/43

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Se paga rrenda!iento de *n!ele con Orden de Servicio Nº 004 por S/. 3,000.00. Fente de Financia!iento" #O $#%#.

&lasificador de 'astos" 2%&%2%11 %( (%*F*&*OS C (S+#@&+@#S


R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.3.28.11 301.0101/

401.0101

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 2.3.28.11 401.0101/

701.0101

8302.080101/

2103.010102

6102.06/

6101.06

O/S d!inistrador

1207.01/

4402

'' 2.3.28.11 2103.010102/

2108.01

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999

6101.06 rdenes de Servicio proadas S/. 3,000.00

6102.06 rdenes de Servicio por (jectar S/. 3,000.00


99999999999999999999:999999999999999999




99999999999999999999:9999999999999999998302.080101 l?ileres de Beles e *n!eles – (dificios S/. 3,000.00



99999999999999999999:999999999999999999

6102.06 rdenes de Servicio por (jectar S/. 3,000.00

6101.06 rdenes de Servicio proadas S/. 3,000.00


99999999999999999999:999999999999999999




99999999999999999999:9999999999999999991207.01 +esoro e?e

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"


11/43

11







&entas deOrden

%oc!ento #esponsale

'& 23.28.11 301.0201/

401.0201

5 6101.06/

6102.06

O/S efe deogística

d!inistrador '% 23.28.11 401.0201/

701.0201

8302.080101/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.28.11 2103.010102/

1101.1201

6103.0/

6104.0

&o!proante de ago

+esorería

99999999999999999999:999999999999999999



or el registro de las ordenes de servicio aproadas

99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 3,000.00401.0201 signaciones &o!pro!etidas #%# S/. 3,000.00


99999999999999999999:999999999999999999

8302.080101 l?ileres de Beles e *n!eles – (dificios S/. 3,000.00



99999999999999999999:999999999999999999



or el registro de las ordenes de servicio ejectadas

99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 3,000.00


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados – &@+ S/. 3,000.00


99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 3,000.00



99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 3,000.00


Seg


12/43

12




Se co!pra SoftGare Oracle con Orden de &o!pra Nº 008 por S/. 8,000.00. Fente de Financia!iento" #O $ #%#.

&lasificador de 'astos" 2%&%2%11 %( (%*F*&*OS C (S+#@&+@#S


R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 27.71.32 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

'% 27.71.32 401.0101/

701.0101

180D.0302/

2103.02

1207/

4404

6102.0/

6101.0

O/& d!inistrador

'' 27.71.32 2103.02/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

6101.0 rdenes de &o!pra proadas S/. 8,000.00

6102.0 rdenes de &o!pra por (jectar S/. 8,000.00


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

180D.0302 SoftGare S/. 8,000.00

2103.02 ctivos no Financieros por agar S/. 8,000.00 or el devengado del SoftGare

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro e?e


13/43

13




R'()*"#" D,*'(.!/'-.' R'(!)+!+#"

F!"' C!",,(!+#* +' 3!".#

C#-.!4,,+!+P*'")5)'".!

C#-.!4,,+!+P!.*,/#-,!

C)'-.!" +'O*+'-

D#()/'-.# R'"5#-"!4'

GC 27.71.32 301.0201/

401.0201

5 6101.0/

6102.0

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ogística d!inistrador

GD 27.71.32 401.0201/

701.0201

180D.0302/

2103.02

6102.0/

6101.0

O/& d!inistrador

GG 27.71.32 2103.02

1101.1201

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

180D.0302 SoftGare S/. 8,000.00

2103.02 ctivos no Financieros por agar S/. 8,000.00

or el devengado del SoftGare

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 8,000.00


99999999999999999999:999999999999999999

2103.02 ctivos no Financieros por agar S/. 8,000.00

1101.1201 #ecrsos %irecta!ente #ecadados – &@+ S/. 8,000.00

or el pago de las oligaciones con #%# – &@+

99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 8,000.00



99999999999999999999:999999999999999999INGRESO

1201 &entas por &orar S/. 8,000.00


Seg


14/43

14




C!"# N$ 6

Se co!pra !nis para la @niversidad con Orden de &o!pra Nº 007 por S/. 2H000,000.00. Fente deFinancia!iento" #O $ #%#.

&lasificador de 'astos" 2%6%&1%11 # +#NSO#+( +(##(S+#(roceso de Seleccin" icitacin íclos para +ransporte +errestre S/. 2H000,000

2103.02 ctivos no Financieros por agar S/. 2H000,000

or el devengado del )e>íclo

99999999999999999999:999999999999999999

6102.0 rdenes de &o!pra por (jectar S/. 2H000,000

6101.0 rdenes de &o!pra proadas S/. 2H000,000


99999999999999999999:999999999999999999

401.0101 signaciones &o!pro!etidas #O S/. 2H000,000

701.0101 (jeccin de 'astos #O S/. 2H000,000


99999999999999999999:999999999999999999 S/. 2H000,000

1207.01 +esoro e?e

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"


15/43

18







&entas deOrden

%oc!ento #esponsale

'& 27.31.11 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador '% 27.31.11 401.0101/

701.0101

1803.0101/

2103.02

6102.0/

6101.0

O/& d!inistrador

'' 27.31.11 2103.02

1101.1201

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


401.0201 signaciones &o!pro!etidas #%# S/. 2,000.00or el registro del co!pro!iso prespestal

99999999999999999999:999999999999999999

1803.0101 )e>íclos para +ransporte +errestre S/. 2H000,000


or el devengado del )e>íclo

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

401.0201 signaciones &o!pro!etidas #%# S/. 2H000,000

701.0201 (jeccin de 'astos #%# S/. 2H000,000


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados – &@+ S/. 2H000,000


99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 2H000,000

6104.0 &>e?es 'irados por (ntregar S/. 2H000,000


99999999999999999999:999999999999999999

INGRESO1201 &entas por &orar S/. 2H000,000

4301.06 )enta de Otros Aienes S/. 2H000,000

Seg


16/43

17




C!"# N$ 7

Se paga por arrenda!iento de co!ptadoras con Orden de Servicio Nº 00 por S/. 3,000.00 Fente deFinancia!iento" #O $ #%#.

&lasificador de 'astos" 2%&%2%1 %( BI@*N#*S C (I@*OSroceso de Seleccin" &o!pra %irecta

R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 23.28.14 301.0101/

401.0101

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 23.28.14 401.0101/

701.0101

8302.080104/

2103.010102

1207.01/

4402

6102.06/

6101.06

O/S d!inistrador

'' 23.28.14 2103.010102/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

6101.06 rdenes de Servicio proadas S/. 3,000

6102.06 rdenes de Servicio por (jectar S/.3,000


99999999999999999999:999999999999999999

301.0101 respesto de 'astos #O S/. 3,000

401.0101 signaciones &o!pro!etidas #O S/. 3,000


99999999999999999999:9999999999999999998302.080104 l?iler de !a?inarias $ e?ipos S/. 3,000

2103.010102 &entas por agar – Servicios S/. 3,000

or el devengado del arrenda!iento

99999999999999999999:999999999999999999

6102.06 rdenes de Servicio por (jectar S/. 3,000



99999999999999999999:999999999999999999


701.0101 (jeccin de 'astos #O S/. 3,000


99999999999999999999:9999999999999999991207.01 +esoro e?e

99999999999999999999:999999999999999999

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"


17/43

1D







&entas deOrden

%oc!ento #esponsale

'& 23.28.14 301.0201/

401.0201

5 6101.06/

6102.06

O/S efe deogística

d!inistrador '% 23.28.14 401.0201/

701.0201

8302.080104/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.28.14 2103.010102/

1101.1201

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999

6101.06 Ordenes de Servicio proadas S/. 3,000

6102.06 Ordenes de Servicio por (jectar S/. 3,000


99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 3,000

401.0201 signaciones &o!pro!etidas #%# S/. 3,000or el registro del co!pro!iso prespestal

99999999999999999999:999999999999999999

8302.080104 l?iler de !a?inarias $ e?ipos S/. 3,000



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

401.0201 signaciones &o!pro!etidas #%# S/. 3,000

701.0201 (jeccin de 'astos #%# S/. 3,000


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados – &@+ S/. 3,000


99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 3,000

6104.0 &>e?es 'irados por (ntregar S/. 3,000


99999999999999999999:999999999999999999

INGRESO1201 &entas por &orar S/. 3,000

4301.06 )enta de Otros Aienes S/. 3,000

Seg


18/43

1




Se co!pra 100 Billares de apel con Orden de &o!pra Nº 006 por S/. 10,000. Fente de Financia!iento" #O $ #%#.

&lasificador de 'astos" 2%&%1%12 ((#- (N '(N(#, J+*(S C B+(#*(S %( OF*&*N


R'()*"#" O*+,-!*,#"

F!"' C!",,(!+#* +' 3!".#

C#-.!4,,+!+P*'")5)'".!

C#-.!4,,+!+P!.*,/#-,!

C)'-.!" +'O*+'-

D#()/'-.# R'"5#-"!4'

GC 2.3.18.12 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

GD 2.3.18.12 401.0101/

701.0101

1301.080102/

2103.010101

1207.01/

4402

6102.0/

6101.0

O/& d!inistrador

GG 2.3.18.12 2103.010101/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

6101.0 rdenes de &o!pra proadas S/. 10,000

6102.0 rdenes de &o!pra por (jectar S/. 10,000


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1301.080102 apelería en general, e?es 'irados por (ntregar S/. 10,000

#egistro del c>e?e girado

CONSUMO

8301.080102 apelería en general,


19/43

16







&entas deOrden

%oc!ento #esponsale

'& 2.3.18.12 301.0201/

401.0201

5 6101.0/

6102.0

O/& efe deogística

d!inistrador '% 2.3.18.12 401.0201/

701.0201

1301.080102/

2103.010101

6102.0/

6101.0

O/& d!inistrador

'' 2.3.18.12 2103.010101/

1101.1201

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


401.0201 signaciones &o!pro!etidas #%# S/. 10,000or el registro del co!pro!iso prespestal

99999999999999999999:999999999999999999

1301.080102 apelería en general S/. 10,000

2103.010101 &entas por agar – Aienes S/. 10,000


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 10,000


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 10,000



99999999999999999999:999999999999999999

INGRESO1201 &entas por &orar S/. 10,000


Seg


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20




1301.080102 apelería en general S/. 10,000

Seg


21/43

21




'& 23.22.12 301.0201/

401.0201

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 23.22.12 401.0201/

701.0201

8302.020102/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.22.12 2103.010102/

1101.1201

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

8302.020102 Servicio de ga $ %esagLe S/. 2,000



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 2,000





99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 2,000



99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 2,000

4301.06 )enta de Otros Aienes S/. 2,000Seg


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22




&lasificador de 'astos" 2%6%61%&2 SOF+M#(S


R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 27.71.32 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

'% 27.71.32 401.0101/

701.0101

8807.66/

2103.02

1207.01/

4404

6102.0/

6101.0

O/& d!inistrador

'' 27.71.32 2103.02/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

6101.0 rdenes de &o!pra proadas S/. 400

6102.0 rdenes de &o!pra por (jectar S/. 400or el registro de las rdenes de co!pra aproadas

99999999999999999999:999999999999999999

301.0101 respesto de 'astos #O S/. 400

401.0101 signaciones &o!pro!etidas #O S/. 400


99999999999999999999:999999999999999999

8807.66 Otros 'astos %iversos S/. 400

2103.02 ctivos no Financieros por pagar S/. 400

or el ingreso de ienes draderos ?e no speran 1/ @*+

99999999999999999999:999999999999999999

6102.0 rdenes de &o!pra por (jectar S/. 400

6101.0 rdenes de &o!pra proadas S/. 400or el registro de las rdenes de co!pra ejectadas

99999999999999999999:999999999999999999


701.0101 (jeccin de 'astos #O S/. 400


99999999999999999999:999999999999999999

1207.01 +esoro e?e

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"




&entas deOrden

%oc!ento #esponsale


23/43

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'& 2.7.71.32 301.0201/

401.0201

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

'% 2.7.71.32 401.0201/

701.0201

8807.66/

2103.02

6102.0/

6101.0

O/& d!inistrador

'' 2.7.71.32 2103.02/

1101.1201

6103.0/

6104.0

&o!proante de ago

+esorería




99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 400

401.0201 signaciones &o!pro!etidas #%# S/. 400


99999999999999999999:999999999999999999

8807.66 Otros 'astos %iversos S/. 400

2103.02 ctivos no Financieros por pagar S/. 400

or el ingreso de ienes draderos ?e no speran 1/ @*+

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 400


99999999999999999999:9999999999999999992103.02 ctivos no Financieros por agar S/. 400

1101.1201 #ecrsos %irecta!ente #ecadados 9 &@+ S/. 400


99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 400

6104.0 &>e?es 'irados por (ntregar S/. 400


99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 400

4301.06 )enta de Otros Aienes S/. 400

Seg


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24




R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.1.1.11 301.0101/401.0101

5 5 lanilla #ecrsos!anos

'% 2.1.1.11 401.0101/

8601.0101

8101.00101/

2102.01

1207.01/

4402

5 lanilla #ecrsos!anos

'' 2.1.1.11

2102.01

1207.01

—

&o!proante de ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

8101.00101 Oreros er!anentes S/. 100,000

2102.01 #e!neraciones por agar S/. 100,000

or el devengado de los servicios

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro


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R'()*"#" D,*'(.!/'-.' R'(!)+!+#"




&entas deOrden

%oc!ento #esponsale

'&

21.1.11 3010201/

4010201

5 5 lanilla #ecrsos

!anos

'%

21.1.11 4010201/

7010201

8101.00101/

2102.01

—

lanilla #ecrsos!anos

''

21.1.11 2102.01

1101.1201

— &/ 9d!inistrador

9+esorero

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

8101.00101 Oreros er!anentes S/. 100,000



99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 100,000


99999999999999999999:999999999999999999


1101.1201 #ecrsos %irecta!ente #ecadados 9 &@+ S/. 100,000


99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 100,000


Seg


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C!"# N$ 12

Se co!pra Bateriales de &onstrccin con Orden de &o!pra Nº 013 por S/. 70,000.00 Fente de Financia!iento" #O$ #%#.

&lasificador de 'astos" 2%&%16%1& %( &ONS+#@&&*N C BPI@*NS

roceso de Seleccin" djdicacin %irecta Selectiva

R'()*"#" O*+,-!*,#"Fase &lasificador

de gasto&ontailidadrespestal


&entas deOrden

%oc!ento #esponsale

'& 2.3.17.13 301.0101/

401.0101

5 6101.0/

6102.0

O/& efe deogística

d!inistrador

'% 2.3.17.13 401.0101/

701.0101

1301.0703/

2103.010101

1207.01/

4402

6102.0/

6101.0

O/& d!inistrador

'' 2.3.17.13 2103.010101/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1301.0703 %e constrccin $ !a?inarias S/. 70,000



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro


27/43

2D





1207.01 +esoro e?es 'irados S/. 70,000



99999999999999999999:999999999999999999

CONSUMO



Seg


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6103.0 &>e?es 'irados S/. 70,000



99999999999999999999:999999999999999999INGRESO



Seg


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99999999999999999999:999999999999999999

8302.0D0101 &onsltorías S/. 2,000


or el devengado de los servicios99999999999999999999:999999999999999999

6102.06 rdenes de Servicio por (jectar S/. 2,000



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro e?e

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"




&entas deOrden

%oc!ento #esponsale

'& 23.2D.11 301.0201/

401.0201

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

'% 23.2D.11 401.0201/

701.0201

8302.0D0101/

2103.010102

6102.06/

6101.06

O/S d!inistrador

'' 23.2D.11 2103.010102/

1101.030102

6103.0/

6104.0

&o!proantede ago

+esorería

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

8302.0D0101 &onsltorías S/. 2,000



99999999999999999999:999999999999999999


6101.06 Ordenes de Servicio proadas S/. 2,000or el registro de las ordenes de servicio ejectadas


30/43

30




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 2,000





99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 2,000



99999999999999999999:999999999999999999

INGRESO


4301.06 )enta de Otros Aienes S/. 2,000Seg


31/43

31




1301.0301 &o!stiles $ &arrantes S/. 3,000


or el devengado de co!stiles

99999999999999999999:9999999999999999996102.0 rdenes de &o!pra por (jectar S/. 3,000



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro e?e girado

99999999999999999999:999999999999999999

CONSUMO



Seg


32/43

32







99999999999999999999:999999999999999999401.0201 signaciones &o!pro!etidas #%# S/. 3,000

701.0201 (jeccin de 'astos #%# S/. 3,000


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 3,000



99999999999999999999:999999999999999999INGRESO



Seg': S% 600 TUUA: S% 0 V,.,(#": S% 600 T#.!: S% 120

&lasificador de gastos" 2%&%21%21 S(S C 'S+OS %( +#NSO#+(

roceso de seleccin" &OB# %*#(&+

PASAE Y TUUA R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.3.21.21 301.0101/

401.0101

5 5 Be!or=nd! O'

O'

'% 2.3.21.21 401.0101/

701.0101

8302.010201/

2103.010102

1207.01/

4402

5 AoletoN/+icQet

+@@

ogística

'' 2.3.21.21 2103.010102/ 61030/ &/ +esorería/O'


33/43

33




1207.01 61040

99999999999999999999:999999999999999999301.0101 respesto de 'astos #O S/. 740



99999999999999999999:999999999999999999

8302.010201 asajes $ gastos de transporte S/. 740

2103.010102 &entas por agar – Servicios S/. 740


99999999999999999999:999999999999999999




99999999999999999999:9999999999999999991207.01 +esoro e?e

&lasificador de gastos" 2%&%21%22 )*P+*&OS C S*'N&*ON(S O# &OB*S*N %( S(#)*&*O

VIÁTICOS

ANTICIPO CON CARGO A RENDIR CUENTA R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'& 2.3.21.22 301.0101/

401.0101

5 5 Be!or=nd! O'

O'

'% 2.3.21.22 401.0101/

701.0101

1208.0801/

2103.010102

1207.01/4402

5 AoletoN/+icQet

+@@

ogística

'' 2.3.21.22 2103.010102/

1207.01

61030/

61040

&/ +esorería/O'

99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1208.0801 (ntregas a rendir centa 9 )i=ticos S/. 700


99999999999999999999:999999999999999999


34/43

34







99999999999999999999:9999999999999999991207.01 +esoro e?e

99999999999999999999:999999999999999999

ASIENTOS COMPLEMENTARIOS POR RENDICION DE CUENTAS R%O%

E".#" !",'-.#" -# !'(.!- ' 5*'")5)'".# ' SIAF ", !" !'(.!% S' .*!4!>! (#- -#.!" +' (#-.!4,,+!+ '-(#-.!4,,+!+ 5!.*,/#-,!% R'-+,(,- +' =,.,(#"% E-.*'3!+#" S% 600 C#-")/,+#: S% 0 D'=#)(,-: S% 10

RECURSOS ORDINARIOS

99999999999999999999:999999999999999999

8302.010202 )i=ticos $ asignaciones por co!isin de servicios S/. 480

1208.0801 (ntregas a rendir centa – )i=ticos S/. 480

ara registrar la rendicin de la centa de vi=ticos99999999999999999999:999999999999999999

1101.0101 &aja B/N S/. 180


or la recepcin de la devolcin de efectivo

99999999999999999999:999999999999999999

4402 +esoro


35/43

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99999999999999999999:999999999999999999

401.0201 signaciones &o!pro!etidas #%# S/. 740701.0201 (jeccin de 'astos #%# S/. 740


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

61030 &>e?es 'irados S/. 740

61040 &>e?es 'irados por (ntregar S/. 740


VIATICOS

ANTICIPO CON CARGO A RENDIR CUENTA – R'()*"#" D,*'(.!/'-.' R'(!)+!+#"




&entas deOrden

%oc!ento #esponsale

'& 23.21.22 301.0201/

401.0201

5 5 Be!or=nd!O'

O'

'% 23.21.22 401.0201/

701.0201

8302.010202/

2103.010102

5 AoletoN/+icQet

+@@

ogística

'' 23.21.22 2103.010102/

1101.1201

61030/

61040

&/ +esorería/O'

99999999999999999999:999999999999999999

301.02.01 respesto de 'astos #%# S/. 700



99999999999999999999:999999999999999999




99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 700


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

61030 &>e?es 'irados S/. 700

61040 &>e?es 'irados por (ntregar S/. 700



36/43

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ASIENTOS COMPLEMENTARIOS POR RENDICION DE CUENTAS

E".#" !",'-.#" -# !'(.!- ' 5*'")5)'".# ' SIAF ", !" !'(.!% S' .*!4!>! (#- -#.!" +' (#-.!4,,+!+ '-(#-.!4,,+!+ 5!.*,/#-,!% R'-+,(,- +' =,.,(#"% E-.*'3!+#" S% 600 C#-")/,+#: S% 0 D'=#)(,-: S% 10

R'()*"#" D,*'(.!/'-.' R'(!)+!+#"

99999999999999999999:999999999999999999



ara registrar la rendicin de la centa de vi=ticos

99999999999999999999:9999999999999999991101.0101 &aja B/N S/. 180


or la recepcin de la devolcin de efectivo

CASOS ESPECIALES 02

PLANILLAS

&lasificador de gastos" 2%1%11%1 (#SON &ON &ON+#+O EO *N%(+(#B*N%O

R'()*"#" O*+,-!*,#"




&entas deOrden

%oc!ento #esponsale

'&

21.11.14 3010101/

4010101

5 5

planilla #ecrsos>!anos

9d!inistrador

'%

21.11.14 4010101/

7010101

8101.010104/

2102.01

1207.01/

4402

— planilla 9d!inistrador

''

21.11.14 2102.01

1207.01

— &/ 9d!inistrador

9+esorero

99999999999999999999:999999999999999999





37/43

3D




99999999999999999999:999999999999999999

8101.010104 ersonal &ontratado a la;o *ndeter!inado S/. 600

2102.01 #e!neraciones por agar S/. 600

or el devengado de los servicios99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro


38/43

3





99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 6004301.06 )enta de Otros Aienes S/. 600

Seg


39/43

36






99999999999999999999:999999999999999999

401.0101 signaciones &o!pro!etidas #O S/. 80,000701.0101 (jeccin de 'astos #O S/. 80,000


99999999999999999999:999999999999999999

1207.01 +esoro ica F( S/. 80,000

1207.01 +esoro


40/43

40




ara registrar la salida de fondos para pagos en efectivo

POR LA RECUPERACIN

99999999999999999999:999999999999999999

1101.0201 &aja $ Aancos 9 F( S/. 30,000

1207.01 Oligaciones +esoro ica S/. 80,000


or la apertra de fondos de caja c>ica


41/43

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POR LA REPOSICION: SE PRESENTA LA RENDICION DE CUENTAS POR S% &0000

F!"' C!",,(!+#* +' 3!".#

C#-.!4,,+!+P*'")5)'".!

C#-.!4,,+!+P!.*,/#-,!

C)'-.!" +'O*+'-

D#()/'-.# R'"5#-"!4'

GC 23.18.31

23.24.18 3010201/

4010201

5 5

GD 23.18.31

23.24.18 4010201/

7010201

8301.080398302.040108/

210301010192103010102

5

GG 23.18.31

23.24.18

1101.0202/

1101.1201

5

99999999999999999999:999999999999999999



or el registro de co!pro!iso prespestal

99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 80,000


99999999999999999999:999999999999999999

8301.080301 seo, i!pie;a $ +ocador S/. 1,000

8302040108 Banteni!iento 9 %e Ba?inarias $ (?ipos S/. 12,000

2103.010101 &entas por pagar 9 Aienes S/. 1,000

2103.010102 &entas por pagar 9 Servicios S/. 12,000

ara registrar el devengado de re!olso &aja &>ica

99999999999999999999:999999999999999999

2103.010101 &entas por pagar 9 Aienes S/. 1,000

2103.010102 &entas por pagar 9 Servicios S/. 12,000

1101.0202 &aja $ Aancos – &aja &>ica S/. 30,000

ara registrar la salida del dinero de &aja &>ica

POR LA RECUPERACIN

99999999999999999999:999999999999999999

1101.0202 &aja $ Aancos – &aja c>ica S/. 30,000


ara registrar la recperacin del &aja c>ica

CASOS ESPECIALES 0


42/43

42




SERVICIOS: P!3# "'*=,(,# 5#* I-.'*-'. "'3J- OS N$ 0 5#* S% 900%00 P*#('"# +' S''((,-: C#/5*! D,*'(.!

&lasificador de gastos" 2%&%22%2& S(#)*&*O %( *N+(#N(+

R'()*"#" O*+,-!*,#"

F!"' C!",,(!+#* +' 3!".#

C#-.!4,,+!+P*'")5)'".!

C#-.!4,,+!+P!.*,/#-,!

C)'-.!" +'O*+'-

D#()/'-.# R'"5#-"!4'

GC 23.22.23 301.0101/

401.0101

5 6101.06/

6102.06

O/S efe deogística

d!inistrador

GD 23.22.23 401.0101/

701.0101

8302.020203/

2103.010102

1207.01/

4402

6102.06/

6101.06

O/S d!inistrador

GG 23.22.23 2103.010102/

1207.01

6103.0/

6104.0

&o!proante de ago

+esorería

6101.06 rdenes de Servicio proadas S/. 6006102.06 rdenes de Servicio por (jectar S/. 600


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

8302.020203 Servicio de internet S/. 600


or el devengado de los servicios

99999999999999999999:999999999999999999

6102.06 rdenes de Servicio por (jectar S/. 600

6101.06 rdenes de Servicio proadas S/. 600


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

1207.01 +esoro e?e

RECURSOS DIRECTAMENTE RECAUDADOS

F!"' C!",,(!+#* +' 3!".#

C#-.!4,,+!+P*'")5)'".!

C#-.!4,,+!+P!.*,/#-,!

C)'-.!" +'O*+'-

D#()/'-.# R'"5#-"!4'

GC 23.22.23 301.0201/ 5 6101.06/ O/S efe deogística


43/43




401.0201 6102.06 d!inistrador

GD 23.22.23 401.0201/

701.0201

8302.020203/

2103.010102

6102.06/

6101.06

O/S d!inistrador

GG 23.22.23 2103.010102/1101.1201

6103.0/6104.0

&o!proantede ago +esorería

99999999999999999999:999999999999999999

6101.06 Ordenes de Servicio proadas S/. 600

6102.06 Ordenes de Servicio por (jectar S/. 600


99999999999999999999:999999999999999999

301.0201 respesto de 'astos #%# S/. 600



99999999999999999999:999999999999999999

8302.020203 Servicio de internet S/. 6002103.010102 &entas por agar – Servicios S/. 600


99999999999999999999:999999999999999999

6102.06 Ordenes de Servicio por (jectar S/. 600

6101.06 Ordenes de Servicio proadas S/. 600


99999999999999999999:999999999999999999


701.0201 (jeccin de 'astos #%# S/. 600


99999999999999999999:999999999999999999




99999999999999999999:999999999999999999

6103.0 &>e?es 'irados S/. 600

6104.0 &>e?es 'irados por (ntregar S/. 600


99999999999999999999:999999999999999999

INGRESO

1201 &entas por &orar S/. 600

4301.06 )enta de Otros Aienes S/. 600

Seg

Casos Practicos de Operaciones Contables

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Transcript of Casos Practicos de Operaciones Contables