plantilla cuentas de contabilidad

Colegio San José de los InfantesContabilidad Prof. Erick Morales

Mario Estuardo Gómez Orellana4to. BACO “A”

Clave: 13Guatemala, Mixco, 4 de marzo de 2016

Cuentas

CUENTAS DE ACTIVOCaja

Caja Chica

Bancos

Caja y Bancos

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Clientes

Deudores

Cuentas Por Cobrar Comerciales:

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Corresponsales

Documentos Por Cobrar

I.V.A. Por Cobrar

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Mercaderías

Inversiones

Papelería y Útiles

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Útiles y Enseres

Material de Empaque

Mobiliario y Equipo

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Vehículos

Equipo de Computación

Maquinaria

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Terrenos

Edificios

Inmuebles

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Herramientas

Gastos de Organización

Gastos de Instalación

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Gastos de Constitución

Derecho de Llave

Cuentas Pagadas por Anticipado

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CUENTAS DE PASIVOProveedores

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Acreedores

Cuentas Por Pagar

Documentos por pagar

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I.V.A. Por Pagar

Cuota Laboral y Patronal Por Pagar

Hipotecas

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Préstamos Bancarios

Cuentas Cobradas Por Anticipado

Depreciaciones Acumuladas

Amortizaciones Acumuladas

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Reservas

Capital

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CUENTAS DE PÉRDIDASGastos Generales

Gastos Diversos Administración

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Gastos Diversos Ventas

Compras

Gastos Sobre Compras

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Devolución y Rebaja Sobre Ventas

Publicidad Pagada

Propaganda Pagada

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Sueldos Pagados

Alquileres Pagados

Comisiones Pagadas

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Intereses Pagados

Amortizaciones

Depreciaciones

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Descuentos Concedidos

Cuentas Incobrables

Impuestos y Contribuciones

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CUENTAS DE GANANCIADevolución y Rebaja Sobre Compras

Premios de Lotería

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Ventas o Servicios

Descuentos Recibidos

Comisiones, Alquileres, Intereses Cobrados

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| Dividendos percibidos

Donaciones Recibidas

Ganancias Varias

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