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    T 4

    Uploaded by

    010jca

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    4) La Cía. Paz S.A es contribuyente del ITBMS.

    Compra mediante factura


    678 del 30 de abril de 20x0 y pagado mediante el cheque N°198 a favor de
    Jelliny S.A, 3 computadoras para el uso de la empresa por 1150.00 c/u más
    el ITBMS.
    Cálculos:
    1150.00 X 3 = 3450.00
    3450.00 X 7%=241.50
    3450.00+241.50=3691.50

    Cuentas:
    Equipos informáticos
    Deb Cred
    3450.00

    ITBMS
    Deb Cred
    241.50

    Banco
    Deb Cred
    3691.50

    Comprobación
    Deb Cred
    3450.00 3691.50
    241.50
    =3691.50 =3691.50

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