1.

Taking into account the nomenclature of the accounts, prepare a catalog

of accounts for a service, industrial or commercial company.

o Industrial chart of accounts

or 1. ASSET
or 1.A. CURRENT ASSETS
or 1. A.1. BOX
or 1. A.2. BANKS
or 1. A.3. TEMPORARY INVESTMENTS
or 1. A.4. GOODS, INVENTORIES, OR WAREHOUSE
or 1. TO 5. CUSTOMERS
or 1. A.6. DOCUMENTS TO PAY
or 1. A.7. VARIOUS DEBTORS
or 1. A.8. ADVANCES TO SUPPLIERS.
or 1. A.9. CREDITABLE VAT
or 1. A.10. VAT TO ACCREDIT.

or 1.B. FIXED ASSETS

either 1. B.1. LANDS
either 1. B.2. BUILDINGS
either 1. B.3. FURNITURE AND EQUIPMENT
either 1. B.4. TEAM OF COMPUTER AND ELECTRONIC
or 1. B.5. DELIVERY OR DELIVERY TEAM
or 1. B.6. DEPOSITS IN GUARANTEE
or 1. B.7. PERMANENT INVESTMENTS

or 1.C. DEFERRED ASSETS

or 1. C.1. INVESTMENT AND DEVELOPMENT EXPENSES
or 1. C.2. EXPENDITURE IN PREOPERATIONAL STAGES OF ORGANIZATION AND
ADMINISTRATION.
or 1. C.3. MARKETING EXPENSES
or 1. C.4. ORGANIZATION EXPENSES
or 1. C.5. INSTALLATION COSTS
or 1. C.6. STATIONERY AND SUPPLIES
or 1. C.7. PROPAGANDA AND PUBLICITY
or 1. C.8. INSURANCE PREMIUMS
or 1. C.9. RENTS PAID IN ADVANCE
or 1. C.10. INTEREST PAID IN ADVANCE.

or 2. PASSIVE
or 2.A. PASSIVE IN A SHORT TIME
or 2. A.1. SUPPLIERS
or 2. A.2. DOCUMENTS TO PAY
or 2. A.3. VARIOUS CREDITORS
or 2. A.4. ADVANCE TO CUSTOMERS
or 2. TO 5. PENDING EXPENSES, EXPENSES TO PAY OR ACCUMULATED EXPENSES.
or 2. A.6. TAXES PENDING PAYMENT, TAXES PAYABLE OR ACCUMULATED TAXES.
or 2. A.7. VAT PAYABLE
or 2. A.8. VAT PENDING PAYABLE

or 2.B. LONG-TERM LIABILITIES

or 2. B.1. MORTGAGES PAYABLE OR MORTGAGE CREDITORS.
or 2. B.2. DOCUMENTS PAYABLE IN THE LONG TERM.
or 2. B.3. LONG-TERM ACCOUNTS PAYABLE.

or 2. c. DEFERRED LIABILITIES.
or 2. C.1. RENT CHARGED IN ADVANCE.
or 2. C.2. INTEREST COBRADOS FOR ANTICIPANTIN.

or 3. SHAREHOLDERS' EQUITY
o 3.A SHARE CAPITAL
or 3. A.1. PARTNER “A”
or 3. A.2. PARTNER “B”
or 3. A.3. PARTNER “C”
or 3. A.4. PARTNER “D” ETC.

or 3. b. RESULT OF PREVIOUS EXERCISES.

or 3. B.1. EXERCISE 001
or 3. B.2. EXERCISE 002
or 3. B.3. EXERCISE 003
or 3. B.4. EXERCISE 004 ETC.

or 3.C. RESULT OF THE EXERCISE or 3. C.1. UTILITY OF THE EXERCISE o 3. C.2. LOSS OF
THE YEAR

or 4. INCOME
or 4.A. SALES
or 4. A.1. TOTAL SALES
or 4. A.2. SALES RETURNS.
or 4. A.3. DISCOUNTS AND REBATES ON SALES.

or 5. COSTS
or 5.A. PURCHASES OF GOODS
or 5. A.1. SHOPPING
or 5. A.2. PURCHASE EXPENSES o 5. A.3. RETURNS ON PURCHASES.
or 5. A.4. DISCOUNTS ON PURCHASES.
or 6. OPERATING COSTS
or 6. TO. SELLING OR DIRECT EXPENSES.
or 6. A.1. SALARIES OF SALES PERSONNEL.
or 6. A.2. COMMISSIONS OR INCENTIVES TO SALES PERSONNEL.
or 6. A.3. SOCIAL SECURITY BENEFITS FOR SALES STAFF.
or 6. A.4. PROPAGANDA AND PUBLICITY.
or 6. TO 5. PACKAGING, SHIPPING AND DELIVERY COSTS OF GOODS SOLD.
or 6. A.6. RENT AND MAINTENANCE EXPENSES OF THE BUILDING.
or 6. A.7. DEPRECIATION AND MAINTENANCE EXPENSES OF DELIVERY EQUIPMENT.
or 6. A.8. IN GENERAL, ALL THOSE ESSENTIAL EXPENSES THAT ARE DIRECTLY RELATED
TO THE SELLING OPERATION.

or 6. b. ADMINISTRATION OR INDIRECT EXPENSES.

or 6. B.1. SALARIES OF MANAGEMENT STAFF.
or 6. B.2. SOCIAL BENEFITS TO MANAGEMENT AND MANAGEMENT SUPPORT STAFF.
or 6. B.3. RENT AND MAINTENANCE EXPENSES OF THE BUILDING.
or 6. B.4. DEPRECIATION AND MAINTENANCE EXPENSES OF FURNITURE, OFFICE AND
COMPUTER EQUIPMENT.
or 6. B.5. EXPENSES OF STATIONERY, TELEPHONES, TELEPHONES, AND ELECTRICAL
ENERGY.
or 6. B.6. IN GENERAL, ALL THOSE EXPENSES NECESSARY FOR THE DIRECTION AND
ADMINISTRATION OF THE COMPANY.

or 6. c. FINANCIAL EXPENSES.
or 6. C.1. INTEREST ON DOCUMENTS THAT THE ENTITY PAYS.
or 6. C.2. DISCOUNTS FOR ADVANCE PAYMENT OF DOCUMENTS GRANTED BY THE
ENTITY.
or 6. C.3. DEFAULT INTEREST ON OVERDUE ACCOUNTS THAT THE ENTITY PAYS.
or 6. C.4. DISCOUNTS FOR EARLY PAYMENT OF NON-DUE ACCOUNTS GRANTED BY THE
ENTITY.
or 6. C.5. INTEREST THAT THE ENTITY PAYS ON BANK LOANS, MORTGAGES, ETC.
or 6. C.6. LOSS IN EXCHANGE RATE

or 6. d. FINANCIAL PRODUCTS.
or 6. D.1. INTEREST ON DOCUMENTS THAT THE ENTITY PAYS YOU.
or 6. D.2. DISCOUNTS FOR ADVANCE PAYMENT OF DOCUMENTS GRANTED TO YOU BY
THE ENTITY.
or 6. D.3. DEFAULT INTEREST ON OVERDUE ACCOUNTS THAT THE ENTITY PAYS TO YOU.
or 6. D.4. DISCOUNTS FOR EARLY PAYMENT OF NON-DUE ACCOUNTS GRANTED BY THE
ENTITY.
or 6. D.5. INTEREST THAT THE ENTITY EARNS ON BANK LOANS, MORTGAGES, ETC.
or 6. D.6. EXCHANGE RATE PROFIT.
or 7. OTHER EXPENSES AND PRODUCTS.
or 7. TO. OTHER EXPENSES.
or 7. A.1. LOSS ON SALE OF FIXED ASSET RESOURCES.
or 7. A.2. LOSS ON PURCHASE OF SHARES AND SECURITIES
or 7. A.3. DIVIDENDS FROM SHARES HELD IN THE COMPANY.
or 7. A.4. COMMISSIONS PAID.
or 7. TO 5. RENT PAID.

or 7.B. OTHER PRODUCTS

or 7. B.1. PROFIT ON SALE OF FIXED ASSET RESOURCES.
or 7. B.2. PROFIT ON PURCHASE AND SALE OF SHARES AND SECURITIES.
or 7. B.3. DIVIDENDS FROM SHARES HELD BY THE COMPANY.
or 7. B.4. FEES CHARGED.
or 7. B.5. RENT COLLECTED