En este tip se detalla los pasos del como se realiza un runa Factura de Compra de un Activo, indicando las consideraciones a tener en cuenta.
1
Cómo registrar una Factura de Compra de un Activo.
Para  registrar una Factura de Compra de Activo, realizamos los siguientes pasos:

  • Nos dirigimos al modulo de contabilidad/ Operaciones/ Documento, Click en el icono nuevo.

    • Ejemplo: Con Fecha 01/11/2014 Compramos una Computadora LG según la Factura Nº 001-000001 a la empresa ORDOÑEZ GROUP SAC,g con RUC: 20514453501  por el valor de S/. 3,500.00 Sin IGV, y se declara en el mismo mes y año (11-2014).

  • Llenar la ventana con lo siguiente: 

    • Fecha Registro: Se registra la fecha el último día del periodo a declarar (01/11/2014).
    • Fecha Emisión: Se considera la Fecha del Comprobante (01/11/2014).
    • Glosa: Considerar según su criterio contable.
    • Modo de Registro: Seleccionar “Automático". 
    • Moneda: Moneda Nacional (MN).
  • Sabemos que el asiento de una compra es:

Cuenta

Debe

Haber

42.1.2.01

 

XX

33.6.1.01

XX

 


    • Cuenta Inicial: Ponemos la Cuenta  42.1.2.01.

    • Entidad: Consideraremos el N° de RUC del proveedor en este caso es 20514453501, de no existir lo creamos.
    • Cuenta Cierre: Ponemos la Cuenta 33.6.1.01.
    • Tipo de Documento: Para este caso Será “01”  por ser Factura.
    • Número de Documento: Ingresamos el N° de Factura (001-000001) incluir la serie y número separado de un guion.
    • Afecto: Seleccionamos la Opción “N   Adquisiciones No Gravadas” por ser sin IGV.
    • D/H (+/-): En referencia a la Cuenta Inicial, en este caso seria “H”.
    • Monto: Consideraremos el Monto Sin  IGV (S/. 3,500).
    • Afecto: Importe afecto al IGV, en este caso (S/. 00.00) por ser Sin IGV.
    • Inafecto: Importe afecto al IGV, en este caso (S/. 00.00) por ser Sin IGV.
    • ISC: Considerar si tuviera el Impuesto Selectivo al Consumo ISC


  • Luego daremos clic en en el botón Agregar.

    • Como Podemos ver, ya tenemos realizado el Asiento contable del Activo; la cuenta es referencial considerar según el Activo adquirido.

  • Para guardar Registro damos clic Guardar o en presionamos la tecla [F9].
  • Luego le damos clic en SI.



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