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362883
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
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Created by
parg0920
over 10 years ago
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Resource summary
IVA Impuesto de valor agregado
VENTA + IVA (16%)
1110 - Banco u 1105 - Caja
débito
1395 - Clientes
débito
2408 - Impuesto sobre venta
crédito
4135- Comercio
crédito
es un impuesto nacional
se cobra cuando
se compra
se vende
COMPRA + IVA (16%)
6205 - Costo de mercancía
débito
2408 - Iva
débito
2205 - Proveedores
crédito
1105 - caja u 110 - anco
crédito
costo de venta
1435 - Mercancía
6135 - Costo de venta
existen dos agentes
AGENTE ACTIVO
AGENTE PASIVO
COMPRA IVA INCLUIDO (1.16%)
6205 - Costo de mercancía
débito
2408 - Iva
débito
2205 - Proveedores
crédito
1105 - Caja u 1110 - anco
crédito
VENTA IVA INCLUIDO (1.16%)
1105- -caja u 1110 - Banco
débito
1305 - Clientes
débito
2408 - imppuesto sebre venta
crédito
4135 - Comerio X< X>
crédito
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