PRCTICA DE COSTOS

CASO N 0:
DEDUCCCIONES APORTES
ASIGNACIN ASIGNACIN POR REMUNERACIN TOTAL NETO A TOTAL
N CARGO BSICO MOVILIDAD TOTAL IR 5
FAMILIAR EDUCACIN COMPUTABLE AFP (12.8%) SNP (13%) DESCUENTOS PAGAR ESSALUD (9%) APORTES
CATEGORA
1 Gerente S/. 5,000.00 S/. 85.00 S/. 200.00 S/. 300.00 S/. 5,585.00 S/. 5,085.00 S/. 661.05 S/. 412.72 S/. 1,073.77 S/. 4,511.23 S/. 457.65 S/. 457.65
2 Contador S/. 4,000.00 S/. - S/. 100.00 S/. 200.00 S/. 4,300.00 S/. 4,000.00 S/. 520.00 S/. 234.33 S/. 754.33 S/. 3,545.67 S/. 360.00 S/. 360.00
3 Secretaria S/. 2,000.00 S/. 85.00 S/. 100.00 S/. 200.00 S/. 2,385.00 S/. 2,085.00 S/. 266.88 S/. 11.60 S/. 278.48 S/. 2,106.52 S/. 187.65 S/. 187.65
4 Ventas S/. 4,000.00 S/. 85.00 S/. 200.00 S/. 200.00 S/. 4,485.00 S/. 4,085.00 S/. 522.88 S/. 248.22 S/. 771.10 S/. 3,713.90 S/. 367.65 S/. 367.65
5 Almacn S/. 1,500.00 S/. - S/. 100.00 S/. 100.00 S/. 1,700.00 S/. 1,500.00 S/. 192.00 S/. - S/. 192.00 S/. 1,508.00 S/. 135.00 S/. 135.00
TOTAL S/. 16,500.00 S/. 255.00 S/. 700.00 S/. 1,000.00 S/. 18,455.00 S/. 16,755.00 S/. 981.76 S/. 1,181.05 S/. 906.87 S/. 3,069.68 S/. 15,385.32 S/. 1,507.95 S/. 1,507.95

IMPUESTO A LA RENTA IMPUESTO A LA RENTA

1) IR GERENTE 2) IR CONTADOR 3) IR SECRETARIA

S/. 5,085.00 * S/. 4,000.00 * S/. 2,085.00 *

14 14 14
S/. 71,190.00 + S/. 56,000.00 + S/. 29,190.00 +
S/. 300.00 S/. 200.00
S/. 200.00
S/. 71,490.00 - S/. 56,200.00 -
S/. 29,390.00 -
S/. 27,650.00 (7 UIT) S/. 27,650.00
S/. 27,650.00
S/. 43,840.00 S/. 28,550.00
S/. 1,740.00 IR ANUAL= S/. 139.20
S/. 43,840.00 - S/. 28,550.00 - IR MENSUAL = S/. 11.60
S/. 19,750.00 S/. 1,580.00 S/. 19,750.00 S/. 1,580.00
S/. 24,090.00 S/. 3,372.60 S/. 8,800.00 S/. 1,232.00
IR ANUAL = S/. 4,952.60 IR ANUAL = S/. 2,812.00 5) IR ALMACN
IR MENSUAL= S/. 412.72 IR MENSUAL = S/. 234.33 No tiene IR
 ASIENTO CONTABLE
DEBE HABER
62 S/. 19,962.95
4) IR VENTAS
621 S/. 16,755.00
S/. 4,085.00 * 622 S/. 1,700.00
14 627 S/. 1,507.95
S/. 57,190.00 + 40 S/. 4,577.63
S/. 200.00 4017 S/. 906.87
S/. 57,390.00 -
403
S/. 27,650.00
S/. 29,740.00 4031 S/. 1,507.95
4032 S/. 1,181.05
S/. 29,740.00 - 407 S/. 981.76
S/. 19,750.00 S/. 1,580.00 41 S/. 15,385.32
S/. 9,990.00 S/. 1,398.60
IR ANUAL = S/. 2,978.60
411 S/. 15,385.32
IR MENSUAL = S/. 248.22 Por la reconocimiento de la planilla
94 S/. 12,175.30
95 S/. 6,087.65
79 S/. 18,262.95
Por la reconocimiento del gasto
41 S/. 15,385.32
10 S/. 15,385.32
Por la reconocimiento del pago
CASO N 01:

HORAS EXTRAS

COSTO POR DA = S/. 100.00 5 HORAS 2H + 25% S/. 31.25

COSTO POR HORA = S/. 12.50 EXTRAS 3H + 35% S/. 50.63
TOTAL S/. 81.88

DEDUCCCIONES APORTES
ASIGNACIN HORAS REMUNERACIN TOTAL NETO A TOTAL
N TRABAJADOR BSICO MOVILIDAD TOTAL IR 5 ESSALUD
FAMILIAR EXTRAS COMPUTABLE AFP (12.8%) SNP (13%) DESCUENTOS PAGAR APORTES
CATEGORA (9%)
1 Carlos Lpez S/. 3,000.00 S/. - S/. 81.88 S/. - S/. 3,081.88 S/. 3,081.88 S/. - S/. 400.64 S/. 103.31 S/. 503.95 S/. 2,577.92 S/. 277.37 S/. 277.37

ASIENTO CONTABLE
DEBE HABER
62 S/. 3,359.24
IMPUESTO A LA RENTA 621 S/. 3,081.88
627
S/. 3,081.88 * 6271 S/. 277.37
14 40 S/. 781.32
S/. 43,146.25 - 4017 S/. 103.31
403
7UIT S/. 27,650.00
4031 S/. 277.37
S/. 15,496.25
4032 S/. 400.64
407
BI S/. 15,496.25 S/. 1,239.70 Anual 41 S/. 2,577.92
S/. 103.31 Mensual 411 S/. 2,577.92
Por la reconocimiento de la planilla
92 S/. 3,359.24
79 S/. 3,359.24
Por la reconocimiento del gasto
41 S/. 2,577.92
10 S/. 2,577.92
Por la reconocimiento del pago
CASO N 02:
TRABAJADOR SUELDO TURNO HORARIO HORAS S/. HORA S/. DIARIO S/. MENSUAL
Normal De 8:00 pm - 10:00 pm 2 S/. 3.54 S/. 28.33 S/. 850.00
JOS GMEZ S/. 850.00
Nocturno De 10:00 pm - 4:00 pm 6 S/. 4.78 S/. 38.25 S/. 1,147.50
TOTAL 8 S/. 8.32 S/. 66.58 S/. 1,997.50

PLANILLA

DEDUCCCIONES APORTES
REMUNERACIN TOTAL NETO A
TRABAJADOR TOTAL APORTES
BRUTA DESCUENTOS PAGAR ESSALUD
SNP (13%) IR 5 CATEGORA
(9%)
JOS GMEZ S/. 1,997.50 S/. 259.68 S/. 2.10 S/. 261.78 S/. 1,735.73 S/. 179.78 S/. 179.78

IMPUESTOIMPUESTO
A LA RENTA
A LA RENTA

S/. 1,997.50 *
14
S/. 27,965.00 -
S/. 27,650.00 (7 UIT)
S/. 315.00
IR ANUAL = S/. 25.20
IR MENSUAL= S/. 2.10
CASO N 03:

ASIGNACIN DEDUCCIONES APORTES

ASIGNACIN REMUNERACIN TOTAL NETO A TOTAL
N TRABAJADOR BSICO POR TOTAL IR 5 ESSALUD
FAMILIAR COMPUTABLE SNP (13%) DESCUENTOS PAGAR APORTES
NACIMIENTO CATEGORA (9%)
1 Erick Diaz S/. 2,000.00 S/. 85.00 S/. 500.00 S/. 2,585.00 S/. 2,085.00 S/. 271.05 S/. 13.60 S/. 284.65 S/. 2,300.35 S/. 187.65 S/. 187.65

IMPUESTO A LA RENTA

S/. 2,085.00 *
14 REMUNERACIN POR GRATIFICACIN
S/. 29,190.00 +
S/. 500.00 GRATIFICACIN POR 5 MESES = S/. 1,737.50
S/. 29,690.00 -
7 UIT S/. 27,650.00
BI S/. 2,040.00 S/. 163.20 Anual
S/. 13.60 Mensual
CASO N 04:
DEDUCCIONES APORTES
ASIGNACIN HORAS ASIGNACIN POR GRATIFICACIN REMUNERACIN TOTAL NETO A TOTAL
N TRABAJADOR BSICO TOTAL IR 5 ESSALUD
FAMILIAR EXTRAS CUMPLEAOS EXTRAORDINARIA COMPUTABLE SNP (13%) DESCUENTOS PAGAR APORTES
CATEGORA (9%)
1 Angela Reyes S/. 3,000.00 S/. 85.00 S/. 600.00 S/. 300.00 S/. 3,000.00 S/. 6,985.00 S/. 3,685.00 S/. 479.05 S/. 229.55 S/. 708.60 S/. 6,276.40 S/. 331.65 S/. 331.65

IMPUESTO A LA RENTA COMPENSACIN POR TIEMPO DE SERVICIO

S/. 3,685.00 * RC = S/. 3,685.00

14 CTS MENSUAL = S/. 307.08 S/. 307.08
S/. 51,590.00 + CTS POR 6 MESES = S/. 1,842.50 S/. 1,842.50
S/. 3,300.00 CTS A DISPOSICIN
S/. 921.25
S/. 54,890.00 - DEL TRABAJADOR =
7 UIT S/. 26,750.00
S/. 28,140.00

BI S/. 28,140.00 -
5 UIT S/. 19,750.00 S/. 1,580.00 +
S/. 8,390.00 S/. 1,174.60
IR = S/. 2,754.60 Anual
IR = S/. 229.55 Mensual