Catalogo de cuentas

Actividad 7: Elaborar tentativamente un Catálogo de Cuentas

1 Activo

1010 Activo circulante

1010-1. Caja
1010-2. Fondo fijo de caja
1010-3. Bancos
1010-5. Clientes
1010-6. Deudores diversos
1010-7. Inventarios (de mercancías)
1010-8. Inventario (de materias primas)
1010-9. Almacén

1020 Activo fijo1020-1. Terrenos
1020-2. Edificios
1020-3. Depreciación acumulada de edificios
1020-4. Maquinaria y equipo
1020-5. Depreciación acumulada de maquinaria y equipo1020-6. Equipo de transporte (o equipo de reparto)
1020-7. Mobiliario y equipo de oficina

1030 Activo diferido

1030-1. Gastos de instalación
1030-2. Amortización acumuladade gastos de instalación
1030-3. Gastos de organización
1030-4. Amortización acumulada de gastos de organización
1030-5. Rentas pagadas por anticipado
1030-6. Primas deseguros pagadas por anticipado
1030-7. Papelería y útiles de escritorio
1030-8. Propaganda y publicidad

2 Pasivo

2010 Pasivo circulante

2010-1. Proveedores
2010-2.Impuestos por pagar
2010-3. Créditos Bancarios
2010-4. Sueldos por pagar
2010-5. Documentos por pagar (a corto plazo)
2010-6. Acreedores diversos

2020 Pasivo fijo2020-1. Créditos bancarios (a largo plazo)
2020-2. Acreedores hipotecarios
2020-3. Documento

2030 Pasivo diferido

2030-1. Rentas cobradas por anticipado2030-2. Intereses cobrados por anticipados
2030-3. seguros cobrados por anticipado

3 capital

3010 capital contable

3010-1. Inversionistas nacionales
3010-2.Inversionistas extranjeros
3010-3. capital social
3010-4. utilidades retenidas

4 ingresos

4010 ingresos

4010-1. Ventas en territorio nacional
4010-2. Ventas en…

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