Iva crédito fiscal y debito fiscal

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1. Vende a crédito 30 neveras a bs 500 C/U a contribuyente especial

CUENTAS X COBRAR                         15450,00

IVA RETENIDO X TERCEROS               1350,00     

VENTAS                                                         15000,00   DEBITO FISCAL                                                1800,00

2. Compra de vitrina para mostrador por bs 600ª una asociación cooperativa

COMPRA                                   600,00                       Crédito FISCAL                         72.00                           

BANCO                                              618,00               RETENCIONES POR PAGAR                    54,00

3.Compra a crédito un juego de comedor por bs 6000 a contribuyente especial

COMPRA                             6000,00                            CREDITOFISCAL                    720,00                               BANCO                                               680,00                 RETENCIONES POR PAGAR                                                540,00                                                                                                   

4. Vende al contado de 10 televisores por bs 1500 c/u contribuyente ordinario

CUENTAS POR   COBRAR                    16800                                       VENTA                      15000                                            DEBITOFISCAL                                       1800                                                                                                     5. Compra de revistas y folletos por bs 100  para su clientela a un contribuyente ordinario.

COMPRA                     100                                             Crédito FISCAL            12               

BANCO                                                  112

6. Compra refrigerador para el personal obrero con fondo de la caja chica por bs 2500

COMPRA                   2500                                             CREDITOFISCAL           300                                             BANCO                                                2800

  1. Venta al contado de 10 microondas por bs 700 c/u al ministerio de finanzas.

BANCO                                                7210                                                                                                                                                           

 IVA RETENIDO X TERCEROS                  630                                                                                                                                                     

VENTA                                                                7000                                                                                                           

 DEBITO FISCAL                                                     840

  1. Cancela pasaje aéreo por bs 2000 de uno de los socio de la empresa CARACAS- MATURIN                                                                                                                                                                                               

BOLETO EREO                                    2000                                                                                                                                                        

Crédito FISCAL                                   160                                                                                                                                                  

BANCO                                                              2160

9- Venta de aire acondicionado por bs 3000 a un contribuyente especial

BANCO                                               3090                                                                                                                                                         

IVA RETENIDO                                   270                                                                                                                                                                  VENTA                                                                 3000                                                                                                                           

DEBITO FISCAL                                                        360

  1. Se cobra la operación del punto 1 con retardo de 10 días y se cobra intereses de mora a una tasa del 30% anual

BANCO                                               15128.75                                                                                                                                                       

IVA RETENIDO POR TERCEROS             11.25                                                                                                                                                          

CUENTAS POR COBRAR                                                15450                                                                                                                              

INTERESES GANADOS                                                      125                                                                                                                    

DEBITO FISCAL                                                                  15

  1. Cancela pasaje aéreo de uno de los socios de la empresas por bs 12000 caracas – new york

BOLETO Aéreo                                     12000                                                                                                                                                               

Crédito FISCAL                                       720                                                                                                                                                           

BANCO                                                                         12720

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