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IVA Impuesto de valor agregado

Description

Mind Map on IVA Impuesto de valor agregado, created by parg0920 on 15/11/2013.

Mind Map by parg0920, updated more than 1 year ago

	Created by parg0920 over 10 years ago

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Resource summary

IVA Impuesto de valor agregado

VENTA + IVA (16%)
1. 1110 - Banco u 1105 - Caja
  1. débito
2. 1395 - Clientes
  1. débito
3. 2408 - Impuesto sobre venta
  1. crédito
4. 4135- Comercio
  1. crédito
es un impuesto nacional
se cobra cuando
1. se compra
2. se vende
COMPRA + IVA (16%)
1. 6205 - Costo de mercancía
  1. débito
2. 2408 - Iva
  1. débito
3. 2205 - Proveedores
  1. crédito
4. 1105 - caja u 110 - anco
  1. crédito
costo de venta
1. 1435 - Mercancía
2. 6135 - Costo de venta
existen dos agentes
1. AGENTE ACTIVO
2. AGENTE PASIVO
COMPRA IVA INCLUIDO (1.16%)
1. 6205 - Costo de mercancía
  1. débito
2. 2408 - Iva
  1. débito
3. 2205 - Proveedores
  1. crédito
4. 1105 - Caja u 1110 - anco
  1. crédito
VENTA IVA INCLUIDO (1.16%)
1. 1105- -caja u 1110 - Banco
  1. débito
2. 1305 - Clientes
  1. débito
3. 2408 - imppuesto sebre venta
  1. crédito
4. 4135 - Comerio X< X>
  1. crédito

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