1041 1212 1653

280.00 11,800.00 100.00 80.00 11.80

80.00 3,480.00 31,860.00 17,849.80
17,849.80 39.00
900.00 282.60 31,960.00 17,929.80 11.80
60.00 750.00
11.80 250.00
100.00
70.00
2,182.20
19,181.60 18,953.80

183 211
3.00 252.00
22,078.60

3.00 22,330.60

241 3024 39
756.00 18,000.00 100.00
20,000.00

20,756.00 18,000.00 100.00

403 415 4412

360.00 334.00 39.00
520
80
960.00 334.00 39.00

411 4212 451

3,480.00 15.00 11,800.00 989.00
3,480.00 259.60 23,600.00
750.00 259.60
3,480.00 3,495.00 12,809.60 24,848.60

5011 581 591

200.00 25.00 41.85
 200.00 25.00 41.85

6121 621 627

18,000.00 20,000.00 4,000.00 360.00
80.00

18,000.00 20,000.00 4,000.00 440.00

6329 6432 65513

160.00 23.00 30.00

160.00 23.00 30.00

67 681 6921
80.00 140.00 21030.40

80.00 140.00 21030.40

711 756 77
22,078.60 10.00

92 94 95
3,552.00 335.00 532.80
18,000.00 57.20 40.00
145.80 46.60 46.60
380.80
22,078.60 438.80 619.40
1653 166
11.8 60.00 60.00

11.8 60.00 60.00

211 3331
21,030.40 1420.00 55.00

21,030.40 1420.00 55.00

39 401
284.00 3,600.00 62.00
140.00 2.85 4,860.00
39.60 1.80
424.00 1,222.20
4,864.65 4,923.80

4412 455
39.00 70.00 80.00

39.00 70.00 80.00

451 4691
950.00 30.00
900.00

1,850.00 30.00

591 6021
256.00 20,000.00
 256.00 20,000.00

627 629
334.00

334.00

65513 659
60.00

60.00

6921 701
27000.00

27000.00

77 791
60.00 4,440.00
18,000.00
243.00
474.00
23,157.00

95
EMPRESA INDUSTRIAL INRESA S.A
LIBRO DIARIO EJERCICIO 2016
Debe Haber

1041 280.00
1212 100.00
211 252.00
241 756.00
183 3.00
3331 1,420.00
39 284.00
4011 62.00
4111 15.00
4212 989.00
4691 30.00
451 950.00
5011 200.00
581 25.00
591 256.00
Por el asiento de apertura del balance
inicial
1
6021 20,000.00
40111 3,600.00
4212 23,600.00

241 20,000.00
6121 20,000.00

4212 11,800.00
1041 11,800.00

2
621 4,000.00 Gastos de Personal S/. 4,000.00 neto pagado S/. 3,480.00
6271 360.00
6273 80.00 Salarios 4,000.00
4031 360.00 Aportes Empleador 440.00
4032 520.00 Gastos totales 4,440.00
4039 80.00
4111 3,480.00
Transferencia:
Costos de Produccin 3,552.00
922 3,552.00 Gastos de Ventas 355.20
94 355.00 Gastos de Admt. 532.80
95 532.80 4,440.00
791 4,440.00
4111 3,480.00
1041 3,480.00
3
5912 41.85
40185 2.85
4412 39.00

4412 39.00
1041 39.00
4
6121 18,000.00
241 18,000.00

921 18,000.00
79 18,000.00
5
6329 160.00 Servicios de terceros 160.00
659 60.00 Cargas Div. de gestin 60.00
40111 39.60 Trib. por Pagar IGV 39.60
4212 259.60 Tributos 23.00
Total 282.60
6432 23.00
40634 23.00 Transferencias:
Costo de Produccin 145.80
923 145.80 Gastos de Ventas 40.00
94 57.20 Gastos de Admt. 57.20
95 40.00 243.00
79 243.00

40634 23.00
4212 259.60
1041 282.60
6 Provisiones del Ejercicios:
6291 334.00 Depreciacin 140.00
681 140.00 Compenzacin por T.S. 334.00
391 140.00 Total 474.00
4151 334.00
Transferencias:
92 380.80 Costo de Produccin 380.80
94 46.60 Gastos de Ventas 46.60
95 46.60 Gastos de Admt. 46.60
79 474.00 474.00
7
104 80.00
1212 80.00

4212 750.00
 104 750.00
8
1212 31,860.00
40111 4,860.00
701 27,000.00

6921 21030.4
211 21030.4

1041 17849.8
1212 17849.8
9
1041 900.00
451 900.00
10
40185 250.00
1041 250.00
11
30241 100.00
1041 100.00
12
67 80.00
4551 80.00

4551 70.00
1041 70.00
13
166 60.00
77 60.00

1041 60.00
166 60.00
14
1653 11.80
40111 1.80
7564 10.00

1041 11.80
1653 11.80

39132 25.00
65513 30.00
3331 55.00

15 MAYORIZAMOS LA CUENTA 92
211 22078.60 921 Mat Prima
711 22078.60 922 Mano de Obra Directa
 16 923 Gastos Financieros

MAYORIZAMOS LAS CUENTAS

40111 IGV 1222.2

4017 IMP RENTA
4031 ESSALUD 360
4032 ONP 520
403 SEGURO T.R. 80
1041 cuenta corriente 2182.2
18000.00
3697.80
 380.80
22078.60

360.00
80.00
520.00
segn liquidacion
segn liquidacion (factor 0.01500)