Informe Contabilidad Uancv 1

UNIVERSIDAD ANDINA NESTOR CACERES VELASQUEZ FACULTAD DE CIENCIAS CONTABLES Y FINANCIERAS CARRERA ACADEMICO PROFESIONAL DE CONTABILIDAD

INFORME DE PRACTICAS PRE-PROFESIONALES DE REGISTRO DE COMPRA Y VENTAS REALIZADO EN UN ESTUDIO CONTABLE PRESENTADOR POR: BEJAR PACHECO RICHARD KEVIN PUNO – PERU 201

C!"#$"%&! CAPITULO I..................... I............................... ..................... ..................... ..................... ................................................. ...................................... 6 INTRODUCCION................ INTRODUCCION.......................... ..................... ..................... ..................... ..................... .................................... .......................... 6 CAPITULO II................... II.............................. ..................... ..................... ..................... ..................... ...................... ..................... .................. ........7 7 MARCO TEORICO.................. TEORICO............................ ..................... ..................... ..................... ........................................... ................................ 7 2.1. LA EMPRESA...................... EMPRESA................................ ..................... ...................... ..................... ..................... ......................... ..............7 7 2.1.1. CONCEPTO.................. CONCEPTO............................. ..................... ..................... ..................... ................................... ......................... 7 2.1.2. IMPORT IMPORTANCIA.................... ANCIA.............................. ..................... ..................... ........................................ .............................. 7 2.1.3. OBJETIVO DE LA L A EMPRESA............................. EMPRESA............................................................. ................................ 7 2.1.4. CLASIFICACION................. CLASIFICACION........................... ..................... ..................... ..................... ...................... ....................8 .........8 2.2. LA CONTABILIDAD..... CONTABILIDAD................ ...................... ..................... ..................... ......................................... .............................. 11 2.2.1. CONCEPTO DE CONTABILIDAD........ CONTABILIDAD................... ..................... .................................. ........................ 11 2.2.2. IMPORTANCIA IMPORTANCIA DE LA CONTABILIDAD........ CONTABILIDAD............................................11 ....................................11 2.2.3. OBJETIVOS DE LA CONTABILIDAD......... CONTABILIDAD.................... ..................... ..................... ................... ........11 11 2.2.4. CLASIFICACION DE LA CONTABILIDAD......... CONTABILIDAD................... ..................... .......................12 ............12 2.2.5. LA EMPRESA RELACIONADA CON LA CONTABILIDAD...................13 2.2.6. LOS LIBROS CONTABLES.......... CONTABLES..................... ..................... ......................................... ............................... 13 2.2.7. FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS...................16 2.2.8. LEGALIZACION DE LOS LOS LIBROS DE CONTABILIDAD.............. CONTABILIDAD.................... ........16 ..16 2.2.. PLAZOS PL AZOS PARA LA LEGALIZACION............ LEGALIZACION....................... ..................... ........................... .................16 16 2.2.1!. P"RDIDA O DESTRUCCION DE LIBROS.......................................17 2.2.11. PLAZOS PARA RE#ACER................. RE#ACER............................ ..................... ................................. ....................... 17 2.3. COMPROBANTES DE PAGO.................. AGO............................. ..................... .................................... .......................... 17 2.3.1. TIPOS DE COMPROBANTE DE PAGO............ PAGO............................................. ................................. 17 2.3.2. OTROS DOCUMENTOS.................. DOCUMENTOS............................ ..................... ..................... ...........................18 .................18 2.4. CODIGO TRIBUTARIO.......... TRIBUTARIO.................... ..................... ..................... ..................... ................................. ......................1 1 2.4.1. CONCEPTO DE TRIBUTO.................... TRIBUTO............................... ..................... ..................... ...................... ...........1 1 2.4.2. CLASES DE TRIBUTO............................. TRIBUTO........................................ ....................................... ............................ 2! 2.5. LOS REGIMENES TRIBUTARIOS.......... TRIBUTARIOS..................... ..................... ...................................... ............................ 21 2.5.1. REGIMEN UNICO SIMPLIFICADO $RUS%&.................... $RUS%&............................... .....................21 ..........21 2.5.2. REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA $RER%................24 2.5.3. REGIMEN GENERAL.......... GENERAL..................... ..................... ..................... ....................................... ............................ 26 2.6. D'( )'*+,- ' /,0)+)&....................... /,0)+)&................................. ..................... .................................... ......................... 2 2.7. P',-- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ..................... ......................2 ............2 2.8. #-,,- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ...................... ...................... ........... 2 2.. E+,)+, -,0*)................... -,0*)............................. ..................... ..................... ..................... .......................... ...............2 2 2.1!. M*................... M*............................. ..................... ...................... ..................... ..................... ..................... ....................... .............2 2

C!"#$"%&! CAPITULO I..................... I............................... ..................... ..................... ..................... ................................................. ...................................... 6 INTRODUCCION................ INTRODUCCION.......................... ..................... ..................... ..................... ..................... .................................... .......................... 6 CAPITULO II................... II.............................. ..................... ..................... ..................... ..................... ...................... ..................... .................. ........7 7 MARCO TEORICO.................. TEORICO............................ ..................... ..................... ..................... ........................................... ................................ 7 2.1. LA EMPRESA...................... EMPRESA................................ ..................... ...................... ..................... ..................... ......................... ..............7 7 2.1.1. CONCEPTO.................. CONCEPTO............................. ..................... ..................... ..................... ................................... ......................... 7 2.1.2. IMPORT IMPORTANCIA.................... ANCIA.............................. ..................... ..................... ........................................ .............................. 7 2.1.3. OBJETIVO DE LA L A EMPRESA............................. EMPRESA............................................................. ................................ 7 2.1.4. CLASIFICACION................. CLASIFICACION........................... ..................... ..................... ..................... ...................... ....................8 .........8 2.2. LA CONTABILIDAD..... CONTABILIDAD................ ...................... ..................... ..................... ......................................... .............................. 11 2.2.1. CONCEPTO DE CONTABILIDAD........ CONTABILIDAD................... ..................... .................................. ........................ 11 2.2.2. IMPORTANCIA IMPORTANCIA DE LA CONTABILIDAD........ CONTABILIDAD............................................11 ....................................11 2.2.3. OBJETIVOS DE LA CONTABILIDAD......... CONTABILIDAD.................... ..................... ..................... ................... ........11 11 2.2.4. CLASIFICACION DE LA CONTABILIDAD......... CONTABILIDAD................... ..................... .......................12 ............12 2.2.5. LA EMPRESA RELACIONADA CON LA CONTABILIDAD...................13 2.2.6. LOS LIBROS CONTABLES.......... CONTABLES..................... ..................... ......................................... ............................... 13 2.2.7. FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS...................16 2.2.8. LEGALIZACION DE LOS LOS LIBROS DE CONTABILIDAD.............. CONTABILIDAD.................... ........16 ..16 2.2.. PLAZOS PL AZOS PARA LA LEGALIZACION............ LEGALIZACION....................... ..................... ........................... .................16 16 2.2.1!. P"RDIDA O DESTRUCCION DE LIBROS.......................................17 2.2.11. PLAZOS PARA RE#ACER................. RE#ACER............................ ..................... ................................. ....................... 17 2.3. COMPROBANTES DE PAGO.................. AGO............................. ..................... .................................... .......................... 17 2.3.1. TIPOS DE COMPROBANTE DE PAGO............ PAGO............................................. ................................. 17 2.3.2. OTROS DOCUMENTOS.................. DOCUMENTOS............................ ..................... ..................... ...........................18 .................18 2.4. CODIGO TRIBUTARIO.......... TRIBUTARIO.................... ..................... ..................... ..................... ................................. ......................1 1 2.4.1. CONCEPTO DE TRIBUTO.................... TRIBUTO............................... ..................... ..................... ...................... ...........1 1 2.4.2. CLASES DE TRIBUTO............................. TRIBUTO........................................ ....................................... ............................ 2! 2.5. LOS REGIMENES TRIBUTARIOS.......... TRIBUTARIOS..................... ..................... ...................................... ............................ 21 2.5.1. REGIMEN UNICO SIMPLIFICADO $RUS%&.................... $RUS%&............................... .....................21 ..........21 2.5.2. REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA $RER%................24 2.5.3. REGIMEN GENERAL.......... GENERAL..................... ..................... ..................... ....................................... ............................ 26 2.6. D'( )'*+,- ' /,0)+)&....................... /,0)+)&................................. ..................... .................................... ......................... 2 2.7. P',-- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ..................... ......................2 ............2 2.8. #-,,- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ...................... ...................... ........... 2 2.. E+,)+, -,0*)................... -,0*)............................. ..................... ..................... ..................... .......................... ...............2 2 2.1!. M*................... M*............................. ..................... ...................... ..................... ..................... ..................... ....................... .............2 2

2.11. V*................ V*........................... ..................... ..................... ..................... ............................................... ..................................... 3! 2.12. L-, ''/'9..................... ''/'9............................... ................................................... ......................................... 3! CAPITULO III.................. III............................ ..................... ...................... ..................... ..................... ..................... ..................... ................. ......31 31 MATERIALES MATERIALES Y METODOS................... METODOS............................. ..................... ................................................ ..................................... 31 3.1. MATERIALES MATERIALES UTILIZADOS&................. UTILIZADOS&............................ ..................... ...................................... ............................ 31 3.1.1. C-/,-*+' ' /-.................... /-............................... ...................... ..................... ...................... ............31 31 3.1.2. L,- )-*+('................... )-*+('.............................. ..................... ..................... ...................................31 ........................31 3.1.3. E:/- ;',-.................... ;',-............................... ..................... ..................... ................................. ...................... 32 3.1.4. <+(' ' '),+-,-...................... '),+-,-................................. ..................... ...................................... ............................32 32 3.2. METODOS Y TECNICAS UTILIZADOS....................... UTILIZADOS...................................................32 ............................32 3.2.1. T=)*).................... =)*)............................... ..................... ..................... .............................................. ................................... 32 CAPITULO IV.................... IV............................... ..................... ..................... ..................... ............................................. ................................... 33 RESULT RESULTADOS Y ANALISIS................. ANALISIS............................ ..................... ..................... ........................................ ............................. 33 CAPITULO V.................... V............................... ..................... ..................... ..................... .............................................. .................................... 34 CONCLUSIONES....... CONCLUSIONES.................. ..................... ..................... ..................... ..................... ..................... ................................ ...................... 34 CAPITULO VI.................... VI............................... ..................... ..................... ..................... ............................................. ................................... 35 RECOMENDACIONES......... RECOMENDACIONES................... ..................... ...................... ..................... ..................... ..................... .......................35 .............35 CAPITULO VII................... VII.............................. ..................... ..................... ..................... ............................................. ................................... 36 BIBLIOGRAFIA.......... BIBLIOGRAFIA..................... ..................... ..................... ..................... ..................... ..................... ................................ ...................... 36

 AGRADECIMIENTO

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CAPITULO I INTRODUCCION

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CAPITULO II MARCO TEORICO

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2616@6@6 DE ACUERDO AL NUMERO DE PROPIETARIOS  I"&%9%&,/$*: S$ &$"!+%"," #,+3%8" $+()$*,* "%#,)%,* ! &$ ()!(%$#,)%! "%.!6 E" $//,*; ,"$ ", ($)*!", $* /, &$<,; /, ,.#%9%&,& &$ /, $+()$*, *$ $'#%$"&$ , +* ($)*!",*; %$"$* ($&$" *$) 4,+%/%,)$* ! $+(/$,&!* (,)#%./,)$*6  U"%($)*!",/$*: E* /, ($)*!", ",#),/ ! =)&%.,; $; )$"%$"&! /,* .,/%&,&$* =)&%.,* (,), $=$).$) $/ .!+$).%!; &$*#%", (,)#$ &$ ** ,.#%9!* (,), ", ! 9,)%,* ,.#%9%&,&$* &$ .,).#$) +$).,"#%/6  S!.%$&,&$*: S!" /,* $+()$*,* &$ ()!(%$&,& &$ &!* ! +* ($)*!",* //,+,&,* *!.%!*6 16 S!.%$&,&$* &$ ($)*!",*:  S!.%$&,& C!/$.#%9,: E*# .!"*#%#%&, (!) &!* ! +* ($)*!",* /!* *!.%!* ($&$" ,(!)#,) &%"$)! ! 3%$"$*;  ** )$*(!"*,3%/%&,& $* %/%+%#,&,  *!/%&,)%,6 L, ),75" *!.%,/ *$ 4!)+, .!" $/ "!+3)$ ! ,($//%&!* &$ "! ! 9,)%!* *!.%!* *$%&! &$ /, $'()$*%5"  C!+(,<,6 S!.%$&,& $" .!+,"&%#, *%+(/$: S$ 4!)+, (!) &!* ! +* ($)*!",*; &$ /,* $ (!) /! +$"!* ", #%$"$ )$*(!"*,3%/%&,& %/%+%#,&, $" /, ),75" *!.%,/ &$3$ 4%),) $/ "!+3)$ ! ,($//%&! &$ /!* *!.%!* $ #%$"$" )$*(!"*,3%/%&,& %/%+%#,&,; *$%&! &$ /, $'()$*%5"  C,6 S6 $" C6 26 S!.%$&,&$* &$ .,(%#,/: S!.%$&,& A"5"%+,: E/ .,(%#,/ ,(!)#,&! $*# )$()$*$"#,&! $" ,..%!"$*6 L, ),75" *!.%,/ *$ 4!)+, .!" $/ "!+3)$ $ .,),.#$)%7, , /, $+()$*,; *$%&! &$ /, $'()$*%5" S6A6 6 S!.%$&,& *%" "%+! &$ /.)!:

S!" $"#%&,&$* $ ($)*%$" $'./*%9,+$"#$ 4%"$* *!.%,/$*; ./#),/$*; &$(!)#%9!*  &$ *$)9%.%!*; *%" "%+! &$ /.)!6 B,*$ /$,/ L$ "? 2 /$ $"$),/ &$ *!.%$&,&$* D6 /$ "? 2121 /$ &$ $+()$*, %"&%9%&,/ &$ )$*(!"*,3%/%&,& /%+%#,&,6 2626 LA CONTABILIDAD 262616 CONCEPTO DE CONTABILIDAD L, .!"#,3%/%&,& $* /, .%$".%, ! #8."%., $ $"*$<, , ./,*%4%.,)  )$%*#),)  #!&,* /,* #),"*,..%!"$* 4%",".%$),* &$ " "$!.%! ! $+()$*, (,), ()!(!).%!",)  %"4!)+$* $ *%)9$" &$ 3,*$ (,), /, #!+, &$ &$.%*%!"$* *!3)$ /, ,.#%9%&,&6 E* #,+3%8" " *%*#$+, &$ %"4!)+,.%5"; ., 4%",/%&,& $* !4)$.$) , /!* %"#$)$*,&!* %"4!)+,.%5" $.!"5+%., *!3)$ ", $"#%&,&6 E" $/ ()!.$*! &$ .!+"%.,.%5" (,)#%.%(," /!* $ ()$(,)," /, %"4!)+,.%5"  /!* $ / , #%/%7,"6 262626 IMPORTANCIA DE LA CONTABILIDAD L, .!"#,3%/%&,&; %7* $* $/ $/$+$"#! +* %+(!)#,"#$ $" #!&, $+()$*, ! "$!.%!; (!) .,"#! ($)+%#$ .!"!.$) /, )$,/%&,& $.!"5+%.,  4%",".%$), &$ /, $+()$*,; * $9!/.%5"; ** #$"&$".%,*  /! $ *$ ($&$ $*($),) &$ $//,6 L, .!"#,3%/%&,&; $* *%" &&, /, +$=!) >$)),+%$"#, $ *$ ($&$ #$"$) (,), .!"!.$) , 4!"&! * $+()$*, "! &,)/$ %+(!)#,".%, $* *%+(/$+$"#$ #%),) , /, 3,*), (!*%3%/%&,&$* &$ +$=!),+%$"#! ! >,*#, /, (!*%3%/%&,& &$ &$#$.#,)  4,/$".%,* $ /$! )$*/#, &$+,*%,&! #,)&$ &$#$.#,)/,*6 26266 OBJETIVOS DE LA CONTABILIDAD P)!(!).%!",) %"4!)+,.%5" &$ >$.>!* $.!"5+%.!*; 4%",".%$)!* **.%#,&!* $" ", $+()$*,  !),"%7,.%5"6 R$%*#),) $" 4!)+, ./,),  ()$.%*,; #!&,* /,* !($),.%!"$* &$ %")$*!*  $)$*!*6

P)!(!).%!",); $" .,/%$) +!+$"#!; ", %+,$" ./,), &$ /, *%#,.%5" 4%",".%$), &$/ "$!.%!6 D$#$)+%",) /,* #%/%&,&$* ! (8)&%&,* !3#$"%&,* ,/ 4%",/%7,) $/ .%./! $.!"5+%.!6 2626@6 CLASIFICACION DE LA CONTABILIDAD 2626@616 C!"#,3%/%&,& ()%9,&, S$" /, ,.#%9%&,& *$ ($&$ &%9%&%) $": 2626@61616 C!"#,3%/%&,& .!+$).%,/ E* ,$//, $ *$ &$&%., , /, .!+(),  9$"#, &$ +$).,&$),  *$ $".,), &$ )$%*#),) #!&,* /,* !($),.%!"$* +$).,"#%/$*6 2626@61626 C!"#,3%/%&,& &$ .!*#!* E* ,$//, $ #%$"$ ,(/%.,.%5" $" $/ *$.#!) %"&*#)%,/; &$ *$)9%.%!*  &$ $'#),..%5" +%"$),/ )$%*#), &$ +,"$), #8."%., /!* ()!.$&%+%$"#!*  !($),.%!"$* $ &$#$)+%"," $/ .!*#! &$ /!* ()!&.#!* #$)+%",&!*6 2626@6166 C!"#,3%/%&,& 3,".,)%, E* ,$//, $ #%$"$ )$/,.%5" .!" /, ()$*#,.%5" &$ *$)9%.%!* +!"$#,)%!*  )$%*#), #!&,* /,* !($),.%!"$* &$ .$"#,* $" &$(5*%#!* ! )$#%)!* &$ &%"$)! $ )$,/%7," /!* ./%$"#$*6 Y, *$, &$ .$"#,* .!))%$"#$* ! ,>!))!*; #,+3%8" )$%*#)," /!* .)8&%#!*; %)!* #,"#! ,/ %"#$)%!) ! $'#$)%!); ,* .!+! !#)!* *$)9%.%!* 3,".,)%!*6 2626@616@6 C!"#,3%/%&,& >!#$/$), S$ )$/,.%!", .!" $/ .,+(! T)*#%.! (!) /! $ )$%*#),  .!"#)!/, #!&,* /,* !($),.%!"$* &$ $*#!* $*#,3/$.%+%$"#!*6 2626@6166 C!"#,3%/%&,& &$ *$)9%.%!* S!" #!&,* ,$//,* $ ()$*$"#," *$)9%.%! .!+! #),"*(!)#$; *,/&; $&.,.%5"; ()!4$*%!",/$*; $#.6 2626@626 C!"#,3%/%&,& 3$)",+$"#,/6 R$%*#),; ./,*%4%.,; .!"#)!/,; ,",/%7, $ %"#$)()$#, #!&,* /,* !($),.%!"$* &$ /,*

$"#%&,&$* &$ &$)$.>! (3/%.!  , /, 9$7 ($)+%#$ #!+,) &$.%*%!"$* $" +,#$)%, 4%*.,/; ()$*($*#,)%,; ,&+%"%*#),#%9,; $.!"5+%.,  4%",".%$),6 26266 LA EMPRESA RELACIONADA CON LA CONTABILIDAD L, .!"#,3%/%&,& *)$ .!+! )$*($*#, , /, "$.$*%&,& &$ //$9,) " .!"#)!/ 4%",".%$)! &$ /, $+()$*,; ($* $*#, ()!(!).%!", /, %"4!)+,.%5" *4%.%$"#$ *!3)$ $/ &$*$"9!/9%+%$"#!; $*#%5"  &$*,))!//! $.!"5+%.!  4%",".%$)!; /! .,/ /$ ($)+%#$ , /!* $)$"#$*  ,&+%"%*#),&!)$* #!+,) /,* &$.%*%!"$* .!))$*(!"&%$"#$* (,), /, .!"*$..%5" &$ /!* !3=$#%9!* &$ /, !),"%7,.%5"  " +,"$=! 5(#%+! &$ /!* )$.)*!* &$ /, 4%)+,6 L, .!"#,3%/%&,& 4%",".%$), /$ ($)+%#$ , .,/%$) #%(! &$ $+()$*, !3#$"$) $" .,/%$) +!+$"#! ", %"4!)+,.%5" ./,),  !)&$",&, &$/ &$*$"9!/9%+%$"#! $.!"5+%.!  4%",".%$)! &$ /, $+()$*,; $/ $*#,3/$.$) $" #8)+%"!* +!"$#,)%!*; /, .,"#, &$ /!* 3%$"$*; &$ /!* &$)$.>!*; &$ /,* !3/%,.%!"$*; &$/ .,(%#,/  #!&!* /!* )$.)*!* &$ /, $+()$*,; //$9,) " .!"#)!/ &$ #!&!* /!* %")$*!*  /!* $)$*!*; 4,.%/%#,) /, (/,"$,.%5"  ()$9$) *%#,.%!"$* 4#),*; &$#$)+%",) /,* #%/%&,&$* ! (8)&%&,* ,/ 4%",/%7,) $/ .%./! .!"#,3/$  *$)9%) &$ 4$"#$ &$ %"4!)+,.%5" ,"#$ #$).$)!*6 26266 LOS LIBROS CONTABLES E* $/ ()!.$*! &$ #!+,) 9,/!)$* $'%*#$"#$* $" /!* *!(!)#$* .!"#,3/$* $ **#$"#," /, )$,/%7,.%5" &$ /!* >$.>!* $.!"5+%.!*; $ *%)9$" .!+! 4$"#$ ()%".%(,/ (,), $/,3!),) /!* $*#,&!* 4%",".%$)!*6 E/ )$%*#)! $* !)&$",&! .)!"!/5%.,+$"#$  &$ ,.$)&! ,/ ()%".%(%! &$ /,* "!)+,* &$ .!"#,3%/%&,&; $* !3/%,#!)%! $/ //$9,&! &$ /!* /%3)!* .!"#,3/$*6 2626616 L%3)! &%,)%! P!) +$&%! &$/ /%3)! &%,)%! *$ &$+$*#), ./,),+$"#$ $/ +$.,"%*+! &$ /, .%$".%, &$ /, (,)#%&, &!3/$; (!)$ .,&, !($),.%5" )$%*#),&, $" $*#$ /%3)! .!"*#, &$ " &83%#!  &$ " .)8&%#!6 E* $/ /%3)! !3/%,#!)%! ()%".%(,/ &$ 4!/%,.%5" *%+(/$ $" $/ $ ,"!#, /,* !($),.%!"$* +$).,"#%/$* $ *$ $4$.#, $" /, $+()$*, &, , &, $" 4!)+, .)!"!/5%.,6

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)$"#,* $" /!* %".%*!* $  4; ,* .!+! $" $*#$ /%3)! **#$"#, $/ ,*#! (,), $4$.#!* &$/ %+($*#! , /, )$"#,6 262666 R$%*#)! &$ ,.#%9!* 4%=!* ! )$%*#)! &$ .!*#!* $ %"9$"#,)%! ($)+,"$"#$ E* " /%3)! ,'%/%,) .)$,&! (,), $4$.#!* &$ ,&,) ,/ .!"#)!/ #)%3#,)%!; $/ $ *$ )$%*#), /!* ,.#%9!* 4%=!* &$ ", $+()$*,; .!"*%",&! $/ .!*#! &$ ,&%*%.%5"; * &$()$.%,.%5" $"#)$ !#)!*6 26266 FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS L!* /%3)!*  )$%*#)!* $ *$ $".$"#)," !3/%,&!* , //$9,) &$3$)": C!"#,) .!" &,#!* &$ .,3$.$), C!"#$"$) $/ )$%*#)! &$ /,* !($),.%!"$* I"./%) /!* )$%*#)!*  ,*%$"#!* &$ ,=*#$ C!"#$"$) /!* 4!/%!* !)%%",/$* 26266 LEGALIZACION DE LOS LIBROS DE CONTABILIDAD L!* /%3)!*  )$%*#)!* &$3$)" *$) /$,/%7,&!* ,"#$* &$ * *!; %"./*! .,"&! *$," //$9,&!* $" >!=,* *$/#,* ! .!"#%",*6 P,), /, /$,/%7,.%5" &$/ *$"&!  *%%$"#$* /%3)!*  )$%*#)!* &$ ", +%*+, &$"!+%",.%5"; *$ &$3$) #$"$) $" .$"#,: S$ &$3$) .!"./%) $ *$ >, .!"./%&! .!" $/ ,"#$)%!)6 S$ &$3$) ()$*$"#,) $/ /#%+! 4!/%! /$,/%7,&! (!) "!#,)%! &$/ /%3)! ! )$%*#)! ,"#$)%!)6 T),#"&!*$ &$/ /%3)! &$ (/,"%//,*; /, /$,/%7,.%5" *$ )$%) (!) /! &%*($*#! $" $/ &$.)$#! *()$+! N? 001--TR  "!)+,* +!&%4%.,#!)%,*6 26266 PLAZOS PARA LA LEGALIZACION L%3)!* &$ %"9$"#,)%!  3,/,".$*; /%3)! &%,)%!; /%3)! +,!); &$3$)" *$)  /$,/%7,&!* &$"#)! &$ /!* #)$* +$*$* ! 0 &,* &$ /, ,($)#), &$/ "$!.%!; )$*!/.%5" &$ /, *($)%"#$"&$".%, N? 0-1-SUNAT; /!* /%3)!* &$ )$%*#)!* &$ .!+(),*; )$%*#)! &$ 9$"#,*  $/ /%3)! .,=, &$3$)" *$) /$,/%7,&!* &$"#)! &$

/!* &%$7 10 &,* >3%/$*; &%.>! (/,7! *$) .!"#,&! &$*&$ $/ ()%+$) &%, >3%/ &$/ +$* *%%$"#$6 2626106 PRDIDA O DESTRUCCION DE LIBROS T),#"&!*$ &$ /%3)!*  )$%*#)!* ($)&%&!* ! &$*#)%&!* (!) *%"%$*#)!; ,*,/#!  !#)!*; *$ &$3$) ()$*$"#,) /, .!+"%.,.%5" $ *$ >, $*#,3/$.%&! (,), $*#$ $4$.#!6 C!+"%.,) #,/ >$.>! , /, SUNAT &$"#)! &$/ (/,7! &$ 1 &,* >3%/$* $*#,3/$.%&! $" $/ .5&%! #)%3#,)%!6 L, .!+"%.,.%5" &$3$) .!"#$"$) $/ &$#,//$ &$ /!* /%3)!* ! )$%*#)!*; $/ ($)%!&! #)%3#,)%! ! $=$).%.%! ,/ $ .!))$*(!"&$" $*#!*; $/ "+$)! &$ /$,/%7,.%5"; ,&$+* &$ /!* ,($//%&!*  "!+3)$* &$/ "!#,)%! $ $4$.#5 /, /$,/%7,.%5"6 2626116 PLAZOS PARA REHACER E/ &$&!) #)%3#,)%! #$"&) " (/,7! &$ *$*$"#, 0 &,* .,/$"&,)%! (,), )$>,.$) /!* /%3)!*  )$%*#)!*6 S% $/ &$&!) #)%3#,)%! )$%$)$ " (/,7! +,!) (,), )$>,.$) /!* /%3)!*  )$%*#)!*; /, SUNAT !#!), /, ()!))!, .!))$*(!"&%$"#$; ()$9%, $9,/,.%5"6 L!* (/,7!* *$ .!+(#,)," , (,)#%) &$/ &, *%%$"#$ &$ !.))%&! /!* >$.>!*6 266 COMPROBANTES DE PAGO L!* .!+()!3,"#$* &$ (,! *!" &$4%"%&!* (!) $/ R$/,+$"#! &$ C!+()!3,"#$* &$ P,!; ,()!3,&! (!) )$*!/.%5" &$ *($)%"#$"&$".%, N?-SUNAT; .!+! &!.+$"#!* $ ,.)$&%#," /, #),"*4$)$".%, &$ 3%$"$*; /, $"#)$, $" *! ! /, ()$*#,.%5" &$ *$)9%.%!*6 26616 TIPOS DE COMPROBANTE DE PAGO E'%*#$" &%*#%"#!* #%(!* &$ .!+()!3,"#$* &$ (,!; &$($"&%$"&! &$ /, ,.#%9%&,& $ *$ )$,/%7,6

2661616 F,.#), S$ $+%#$ .,"&! $/ ./%$"#$ #%$"$ RUC  %$)$ **#$"#,) ,*#! ! .!*#! (,), $4$.#!* #)%3#,)%!*  #%/%7,) $/ .)8&%#! 4%*.,/6 2661626 R$.%3! (!) >!"!),)%!* S$ $+%#$ (!) /, ()$*#,.%5" &$ *$)9%.%!* $ $"$)," )$"#,* &$ .,)#, .,#$!),; &$)%9,&!* &$/ $=$).%.%! %"&%9%&,/ &$ .,/%$) ()!4$*%5"; ,)#$  !4% .%!6 266166 B!/$#, &$ 9$"#, S$ $+%#$" $" !($),.%!"$* .!" .!"*+%&!)$* 4%",/$* ! (!) *=$#!* &$/ RUS6 N! ($)+%#$" $=$).$) &$)$.>! , .)8&%#! 4%*.,/ "% **#$"#,) ,*#! ! .!*#!; *,/9! .,*!* $*($.4%.!*6 26616@6 T%.$#* ! .%"#,* $+%#%&,* (!) +,%",* S$ $+%#$" $" !($),.%!"$* .!" .!"*+%&!)$* 4%",/$* ! (!) *=$#!* &$/ RUS6 N! ($)+%#$" $=$).$) &$)$.>! , .)8&%#! 4%*.,/ "% **#$"#,) ,*#! ! .!*#!; *,/9! .,*!* $*($.4%.!*6 266166 L%%&,.%!"$* &$ .!+(), E*#,* *!" $+%#%&,* (!) $/ .!+(),&!) )$*($.#! &$ /,* ,&%*%.%!"$* $ $4$.#," , ($)*!",* ",#),/$* $ "! #%$"$" RUC  $ *$ &$&%.," , &$#$)+%",&,* ,.#%9%&,&$* &$ ()!&..%5"  ,.!(%!6 266166 D!.+$"#!* ,#!)%7,&!* S$ $+%#$" $" .,*!* #,',#%9!*: 3!/$#!* &$ #),"*(!)#$ ,8)$!; &!.+$"#!* $+%#%&!* (!) AFP  EPS; )$.%3!* (!) *$)9%.%!* (3/%.!*; $#.6 26626 OTROS DOCUMENTOS 2662616 G, &$ )$+%*%5" &$/ #),"*(!)#%*#, E* $/ &!.+$"#! $ $+%#$ $/ #),"*(!)#%*#, (,), **#$"#,) $/ #),*/,&! &$ 3%$"$* , *!/%.%#& &$ #$).$)!*6 S $+%*%5" *$ $4$.#, ,"#$* &$ %"%.%,) $/ #),*/,&! &$ 3%$"$*; (!) .,&, )$+%#$"#$  (!) .,&, "%&,& &$ #),"*(!)#$6

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26@6 CODIGO TRIBUTARIO 26@616 CONCEPTO DE TRIBUTO S!" /,* ()$*#,.%!"$* ($."%,)%,*;  $'.$(.%!",/+$"#$ $" $*($.%$; $ $*#,3/$.%&,* (!) /, /$ &$3$" *$) .+(/%&,* (!) /!* &$&!)$* #)%3#,)%!* , 4,9!)  &$ /!* $"#$* (3/%.!* (,), $/ .+(/%+%$"#! &$ ** 4%"$*;  $ "! .!"*#%#, *,".%5" (!) ,.#! %/.%#!6 T)%3#! *!" /,* ()$*#,.%!"$* &$ &%"$)! $ $/ $*#,&! $" $=$).%.%! &$ * (!&$); $'%$ .!" $/ !3=$#! &$ !3#$"$) )$.)*!* (,), $/ .+(/%+%$"#! &$ ** 4%"$*6 26@626 CLASES DE TRIBUTO 26@62616 I+($*#!* E* ", !3/%,.%5" &%"$),)%, $ )$.,$ *!3)$ /, )$"#, ! ,",".%, $ ,.+/," /,* $+()$*,* ! ($)*!",* ",#),/$*; $/ .!"*+! &$ 3%$"$* ! *$)9%.%!*  $/ (,#)%+!"%! ! ()!(%$&,& &$ /,* ($)*!",*6 A ##/! %/*#),#%9! &$ /!* &%*#%"#!* %+($*#!*; #$"$+!*; )$*($.#%9,+$"#$; $/ IR; $/ IGV  $/ %+($*#! ,/ (,#)%+!"%! 9$>%./,)6 26@62626 C!"#)%3.%5" E* " #)%3#! $ *$ (,, (!) /, )$,/%7,.%5" &$ !3),* (3/%.,* ! ,.#%9%&,&$* $*#,#,/$* $ 3$"$4%.%," &$ +,"$), &%4$)$".%,&, , ",* ($)*!",* $" /, *!.%$&,&6 E*#$ #)%3#! $*# &$*#%",&! , .3)%) $/ .!*#! &$ /, !3), (3/%., ! /, ,.#%9%&,& $*#,#,/ )$,/%7,&,6 P!) $//!;  ,#$"&%$"&! , /, ",#),/$7, &$/ #)%3#!; /, .!"#)%3.%5" "! &$3$ *$) *($)%!) ,/ 3$"$4%.%! !3#$"%&! ,/ .!*#! & /, !3), ! ,.#%9%&,& $*#,#,/6 26@6266 T,*, E* $/ #)%3#! $ *$ (,, (!) /, $4$.#%9, ()$*#,.%5" &$ " *$)9%.%! (3/%.! $ *$ %"&%9%&,/%7, $" /, ($)*!",6 A*; /, "$.$*%&,& (3/%., $ *$ 3*., *,#%*4,.$); $" $*#$ .,*!; *$ $".$"#), %"&%9%&,/%7,&, $" /, ($)*!", "$.$*%&,& &%9%*%3/$6 L,* #,*,* *$ ./,*%4%.," $" ,)3%#)%!*; &$)$.>!*  /%.$".%,*6 L!* ,)3%#)%!*

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HASTA S6 S6 ;000 S6 ;000 S6 1;000 S6 20;000 S6 0;000

S6;000 S6 ;000 S6 1;000 S6 20;000 S6 0;000

CUOTA MENSUAL S6

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26666 C!"#,3%/%&,& .!+(/$#, - L%3)! .,=,  3,".!* - L%3)! &$ %"9$"#,)%!  3,/,".$* - L%3)! &%,)%! - L%3)! +,!)  - R$%*#)! &$ .!+(),* - R$%*#)! &$ 9$"#,* $ %")$*!* - L%3)! &$ )$#$".%!"$* %".%*! $  4 &$/ ,)#./! @ &$ /, /$ &$/ %+($*#! , /, )$"#,6 - R$%*#)! &$ ,.#%9!* 4%=!* - R$%*#)! &$ .!*#!* - R$%*#)! &$ %"9$"#,)%! ($)+,"$"#$ $" "%&,&$* 4*%.,* - R$%*#)! &$ %"9$"#,)%! ($)+,"$"#$ 9,/!)%7,&! 26666 T)%3#!* ,4$.#!*: IGV E/ 1 &$/ 9,/!) &$ /,* 9$"#,* IMPUESTO A LA RENTA: 0 &$ #%/%&,&6 @61 &$ )$#$".%5" (!) &%9%&$"&!*6 26666 C5+! *$ &$#$)+%", $/ %+($*#! E/ %+($*#! , /, )$"#, *$ &$#$)+%", ,/ 4%",/%7,) $/ ,
2666106 C/$* *!" /,* !3/%,.%!"$* $"$),/$* $ &$3$" .+(/%) /!* .!"#)%3$"#$* - L/$9,) /%3)!*  )$%*#)!* .!"#,3/$*  /$,/%7,&!*6 - E+%#%) .!+()!3,"#$* &$ (,!* $" /,* 9$"#,* ! *$)9%.%!*  *!/%.%#,&!* $" /, .!+(),6 - P)$*$"#,) /, &$./,),.%5" (,! +$"*,/  /, &$./,),.%5" =),&, ,",/ $" /, 4!)+,; /,)  (/,7! $ /, SUNAT $*#,3/$7.,6 - E4$.#,) /,* )$#$".%!"$* , ** #),3,=,&!)$* &$($"&%$"#$* ! %"&$($"&%$"#$*6 266 D$/ .$"#)! &$ ().#%.,*: E/ .$"#)! &$ ().#%.,* &!"&$ >$ )$,/%7,&! +%* (),.#%.,* ()$ ()!4$*%!",/$* 4$ $" $/ $*#&%! .!"#,3/$ 3%.,&! $" $/ J)6 H,", C(,. N? 1 %"#$)%!) 0; &$ /, .%&,& &$ J/%,.,; $*#,"&! , .,)! $/ CPC6 L$"%" J,9%$) C!/, R,+!* .!" +,#)%./, N? @@ A)$%(,6 266 P$)%!&! &$ ().#%.,*: L,* (),.#%.,* ()$ ()!4$*%!",/$* .!+$"7,)!" $/ 01 &$ "!9%$+3)$ &$/ 201@; >,*#, $/ 1 &$ +,)7! &$/ 2016 266 H!),)%! &$ ().#%.,*: L"$* , 9%$)"$* M,<,",:  ,6+6 – 01 (+6 T,)&$:  (+ –  (+6 266 E*#).#), !)"%., T%#/,) $)$"#$ CPC LENIN JAVIER COYLA RAMOS  A*%*#$"#$* .!"#,3/$* I+$) C,)%#, F/!)$*

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CAPITULO III MATERIALES Y METODOS 616 MATERIALES UTILIZADOS: L!* +,#$)%,/$* $ >$ #%/%7,&! &),"#$ /,* P).#%.,* ()$ ()!4$*%!",/$*; *!" /!* *%%$"#$*: 61616 C!+()!3,"#$* &$ (,! F,.#), B!/$#, &$ 9$"#, G, &$ )$+%*%5" R$+%#$"#$ G, &$ )$+%*%5" T),"*(!)#%*#, N!#, &$ .)8&%#! N!#, &$ &$3%#! C!+()!3,"#$ &$ ($).$(.%5" C!+()!3,"#$ &$ )$#$".%5" 61626 L%3)!* .!"#,3/$* R$%*#)! &$ 9$"#,* $ %")$*!* R$%*#)! &$ .!+(),* L%3)! &%,)%!

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CAPITULO IV RESULTADOS Y ANALISIS RESULTADOS R$,/%.$ /,* *%%$"#$* /,3!)$*:

> R$.!/$..%5" &$ &!.+$"#!*;  4$)!" !)&$",&!* $" 4!)+, .)!"!/5%.,6 > L%%&,.%5" &$/ %+($*#! .!))$*(!"&%$"#$ , " ($)%!&! &$#$)+%",&! $"$),&! (!) /,* .!+(),*  9$"#,* (,), $4$.#!* #)%3#,)%!* $" /! $ .!".%$)"$ , /!* (,!* , .$"#, &$/ %+($*#! , /, )$"#,; %+($*#! $"$),/ , /,* 9$"#,*  !#)!* #)%3#!* &$/ +$* $ .!))$*(!"&$6  ANALISIS

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CAPITULO V CONCLUSIONES L,* .!"./*%!"$* , /,* $ //$$ ,/ 4%",/%7,) +%* ().#%.,* ()$ ()!4$*%!",/$* *!" /,* *%%$"#$*: 1 L, &$./,),.%5" ,"#$ /, SUNAT &$3$ )$,/%7,)*$ .!" &,* &$ ,"#%.%(,.%5" &$/ 9$".%+%$"#! *$" $/ .)!"!),+, &$ &$./,),.%5" +$"*,/6 2 L!* )$%*#)!* .!"#,3/$* *!" //$9,&!* $" $/ *!4#W,)$ S%*.!"#; /! $ 3$"$4%.%, $" /, ()!&.#%9%&,& &$ /, $+()$*,6  E* %+(!)#,"#$ $*#,) ,.#,/%7,&!; , $ $" $/ ,3%$)!" +.>,* +!&%4%.,.%!"$* #)%3#,)%,* ($).$(.%!"$*; ,/.!#, &$/ I+($*#! , /, )$"#,6 @ E* %+(!)#,"#$ +$".%!",) $ #,"#! /, #$!), .!+! /, ().#%., $* %+(!)#,"#$ $" /, 4!)+,.%5" ()!4$*%!",/6

CAPITULO VI RECOMENDACIONES PRIMERO6- $/ ()!.$*! .!"#,3/$ *$ &$3$ $4$.#,) $" 4!)+, *$.$".%,/  "%4!)+$6 SEGUNDO6- S$ )$.!+%$"&, $/ *! &$ *%*#$+,* .!+(#,)%7,&!* $" !#),* $+()$*,* .!+$).%,/$*  &$ *$)9%.%!*6 TERCERO6- $* %+(!)#,"#$ )$9%*,)  .,(,.%#,)*$ .!"*#,"#$+$"#$ $" /!* ,*($.#!* .!"#,3/$*  #)%3#,)%!*6