Capital S/. 90,000

Interes 12%

Plazo 3 años

Cuota fija S/. 37,471.41

CUADRO DE AMORTIZACIONPeriodo Saldo Interes Amortizac. Cuotas fijas IGV 18% Total

1 S/. 90,000.00 S/. 10,800.00 S/. 26,671.41 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

2 S/. 63,328.59 S/. 7,599.43 S/. 29,871.98 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

3 S/. 33,456.61 S/. 4,014.79 S/. 33,456.61 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

TOTAL S/. 22,414.22 S/. 90,000.00 S/. 112,414.22 S/. 20,234.56 S/. 132,648.79

……………. X ……………

Calculo del IGV 12 S/. 132,648.79

1231

BI 100,000.00 12 S/. 132,648.79Interes 22,414.22 1212

Total BI 122,414.22 Canje de letras por Fact.IGV 22,034.56 ……………. X ……………

Precio 144,448.79 10 S/. 44,216.26

101

12 S/. 44,216.26Contabilizacion 1231

……………. X …………… Cobranza de la 1ra. Cuota12 144,448.79 ……………. X ……………

1212 49 S/. 10,800.0040 22,034.56 4931

4011 77 S/. 10,800.0049 22,414.22 7722

4931 Interes devengado70 100,000.00

7011

……………. X ……………

69 58,000

20 58,000

……………. X ……………

10 11,800

101

12 11,800

1212

Cuota inicial

Capital S/. 90,000

Interes 12%

Plazo 3 años

Cuota fija S/. 37,471.41

CUADRO DE AMORTIZACIONPeriodo Saldo Interes Amortizac. Cuotas fijas IGV 18% Total

1 S/. 90,000.00 S/. 10,800.00 S/. 26,671.41 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

2 S/. 63,328.59 S/. 7,599.43 S/. 29,871.98 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

3 S/. 33,456.61 S/. 4,014.79 S/. 33,456.61 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

TOTAL S/. 22,414.22 S/. 90,000.00 S/. 112,414.22 S/. 20,234.56 S/. 132,648.79

……………. X ……………

Calculo del IGV 12 S/. 132,648.79

1231

BI 100,000.00 12 S/. 132,648.79Interes 22,414.22 1212

Total BI 122,414.22 Canje de letras por Fact.IGV 22,034.56 ……………. X ……………

Precio 144,448.79 10 S/. 44,216.26

101

12 S/. 44,216.26Contabilizacion 1231

……………. X …………… Cobranza de la 1ra. Cuota12 144,448.79 ……………. X ……………

1212 49 S/. 10,800.0040 22,034.56 4931

4011 77 S/. 10,800.0049 22,414.22 7722

4931 Interes devengado70 100,000.00

7011

……………. X ……………

69 58,000

20 58,000

……………. X ……………

10 11,800

101

12 11,800

1212

Cuota inicial

Capital S/. 90,000

Interes 12%

Plazo 3 años

Cuota fija S/. 37,471.41

CUADRO DE AMORTIZACIONPeriodo Saldo Interes Amortizac. Cuotas fijas IGV 18% Total

01 S/. 90,000.00 S/. 10,800.00 S/. 26,671.41 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

02 S/. 63,328.59 S/. 7,599.43 S/. 29,871.98 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

03 S/. 33,456.61 S/. 4,014.79 S/. 33,456.61 S/. 37,471.41 S/. 6,744.85 S/. 44,216.26

TOTAL S/. 22,414.22 S/. 90,000.00 S/. 112,414.22 S/. 20,234.56 S/. 132,648.79

……………. X ……………

Calculo del IGV 12 S/. 132,648.79

1231

BI 100,000.00 12 S/. 132,648.79Interes 22,414.22 1212

Total BI 122,414.22 Canje de letras por Fact.IGV 22,034.56 ……………. X ……………

Precio 144,448.79 10 S/. 44,216.26

101

12 S/. 44,216.26Contabilizacion 1231

……………. X …………… Cobranza de la 1ra. Cuota12 144,448.79 ……………. X ……………

1212 49 S/. 10,800.0040 22,034.56 4931

4011 77 S/. 10,800.0049 22,414.22 7722

4931 Interes devengado70 100,000.00

7011

……………. X ……………

69 58,000

20 58,000

……………. X ……………

10 11,800

101

12 11,800

1212

Cuota inicial

CUADRO DE DETERMINACION DE LA UTILIDAD PARA FINES TRIBUTARIOS

Años Ingresos/ventas

01 S/. 43,456.62 43.46% S/. 25,204.84 S/. 18,251.7802 S/. 29,871.98 29.87% S/. 17,325.75 S/. 12,546.2303 S/. 26,671.40 26.67% S/. 15,469.41 S/. 11,201.99

Total S/. 100,000.00 100.00% S/. 58,000.00 S/. 42,000.00En el año 01 se incremento S/. 10,000 por la cuota inicial.

CALCULO DEL IMPUESTO A LA RENTA AÑO 01

Contable Tributario DiferenciaUAPI 185,000.00 185,000.00 -

Mas - S/. 32,795.16 S/. 32,795.16Menos - S/. -56,543.38 -56,543.38 RN Imponible 185,000.00 161,251.78 -23,748.22 Imp. Renta 28% 51,800.00 45,150.50 -6,649.50

Parcial DEBE HABER88 51,800.00

881 45,150.50 882 6,649.50

33600 403512.94 4017 45,150.50

37112.94 49 6,649.50 IR diferido pasivo

CALCULO DEL IMPUESTO A LA RENTA AÑO 02

Contable Tributario DiferenciaUAPI 120,000.00 120,000.00 -

Mas - S/. 29,871.98 S/. 29,871.98Menos - S/. -17,325.75 -17,325.75 RN Imponible 120,000.00 132,546.23 12,546.23 Imp. Renta 28% 33,600.00 37,112.94 3,512.94

Parcial DEBE HABER88

881 37,112.94 882 3,512.94

49 3,512.94 40

Porcentaje en funcion a los

ingresos

Costos de ventas

Util. Para fines Tributarios

4017 37,112.94

CALCULO DEL IMPUESTO A LA RENTA AÑO 03

Contable Tributario DiferenciaUAPI -75,000.00 -75,000.00 -

Mas - S/. 26,671.40 S/. 26,671.40Menos - -15,469.41 -15,469.41 RN Imponible -75,000.00 -63,798.01 11,201.99 Imp. Renta 28% -21,000.00 -17,863.44 3,136.56

Parcial DEBE HABER37

371 IRD 17,863.44 88

881 17,863.44 882 3,136.56

49 3,136.56 21,000.00 21,000.00

Cta. 49 IRDPReversion año 2 3,512.94 6,649.50 Año 01Reversion año 3 3,136.56

6,649.50

CALCULO DEL IMPUESTO A LA RENTA AÑO 04Aplicación Art. 50° LIR (Compensacion de perdidas) sistema a).

Contable Tributario Diferencia 100,000.00 100,000.00 -

Mas - S/. 0.00 S/. 0.00Menos: Perdidas EA - -63,798.01 -63,798.01 RN Imponible 100,000.00 36,201.99 -63,798.01 Imp. Renta 28% 28,000.00 10,136.56 -17,863.44

Parcial DEBE HABER37

371 17,863.44 88 28,000.00

881 10,136.56 882 17,863.44

40

UAPI (Supuesto)

4017 10,136.56 28,000.00 28,000.00

Cta. 371 IRDASe genero el año 3 17,863.44 17,863.44 Reversion en el año 4

- 17,863.44 17,863.44

Saldo 00