際際滷

際際滷Share a Scribd company logo

The puc english (1)

Download as PPTX, PDF
M
Maritza Becerra

The document discusses the classification system of accounts (P.U.C.) used for accounting of economic operations. The P.U.C. is organized into classes that group accounts by type, with classes 1-3 comprising the general balance sheet, classes 4-7 the income statement, and classes 8-9 special order accounts. Each class contains numbered groups that further specify types of assets, liabilities, equity, income, expenses, costs, and contingent/deferred items.

1 of 14
Download to read offline
The P.U.C JohanaTorres AdrianaOrtegon Maritza Becerra Lizeth Antonio
The puc is conform by catalog of account and dynamic for the application in the register accounting of all operation economic. The catalog of account is organize of the next way: Class: the first digit. Group: The two first digits. Account: The four first digits. Subaccount: The six first digits.
The class that identify the first digit is: Class 1: Active Class 2: Pasive Class 3: Patrimony Class 4: Income Class 5: Expense Class 6: Cost of sale Class 7: Cost of production Class 8: Account of order deptor Class 9: Account of order creditor
The class 1,2 and 3 conform the balance general, the class 4,5,6 and 7 conform the status profit or earning report, and the class 8,9 conform the status of order.
Class 1: Active It is the combination of the account that represent the assets and fees tangibles or intangibles property of the business. It class is conform by the next group: Group 11: Available Group 12: Investment Group 13: Deptors Group 14: Inventory Group 15: Property plant and team Group 16: Intangibles Group 17: Defer Group 18: Other actives
Class 2: Pasive It is the group of account that represent the obligations of the business in progress of activity economic in money, assets and services. It class is conform by the next group: Group 21: Obligation Financial Group 22: Supplier Group 23: Account for pay Group 24: Duty encumbrance and tax Group 25: Obligations labors Group 26: Pasives estimation and provisions Group 27: Defers Group 28: Others pasives Group 29: Bonus and papers commercials
Class 3: Patrimony It is the combination of the account that represent the price residual of compare the active total less the pasive. It class is conform by the next group: Group 31: Capital social Group 32: Surplus of capital Group 33: Reserves Group 34: Revaluation of patrimony Group 35: Dividends Group 36: Result of exercise Group 37: Result of exersices previous Group 38: Surplus of valorizacion
Class 4: Income It is the group of account that represent the profit operational financial that the business has in the developed of his activity in an exercise certain. It class is conform by the next group: Group 41: Operationals Group 42: Not operationals Group 43: Adjust for inflation
Class 5: Expenses It is the combination of the account that represent the debit incur the business in the turn normal of his activity in an exercise certain. It class is conform by the next group: Group 51: Operationals of administration Group 52: Operationals of sale Group 53: Not operationals Group 54: Duty of rent and complementary Group 59: Profit and lose
Class 6: Cost of sale It is the account that represent accumulation of the cost directs or indirects that it need in the production or services sell. It class is conform by the next group: Group 61: Cost of sale and provision of a services Group 62: Purchases
Class 7: Cost of production It is the account that represent the debit with the make products of assets or services of the business where it obtain his incomes. It class is conform by the next group: Group 71: Raw material Group 72: Workforce Group 73: Costs indirects Group 74: Contract of services
Class 8: Account of order deptor It is the account that reflect actions of the that it can generate duty affect the structure financial of business. It class is conform by the next group: Group 81: Duty contingent Group 82: Deptor fiscal Group 83: Deptor of control Group 84: Duty contingent for against Group 85: Deptor fiscal for against Group 86: Deptor of control for against
Class 9: Account of order creditor It is the account that register the contract related whit obligations. It class is conform by the next group: Group 91: Responsibility contingent Group 92: Worthy fiscal Group 93: Worthy of control Group 94: Responsibility contingents for against Group 95: Worthy fiscal for against Group 96: Worthy of control for against
Thank you

More Related Content

The puc english (1)

  • 2. The puc is conform by catalog of account and dynamic for the application in the register accounting of all operation economic. The catalog of account is organize of the next way: Class: the first digit. Group: The two first digits. Account: The four first digits. Subaccount: The six first digits.
  • 3. The class that identify the first digit is: Class 1: Active Class 2: Pasive Class 3: Patrimony Class 4: Income Class 5: Expense Class 6: Cost of sale Class 7: Cost of production Class 8: Account of order deptor Class 9: Account of order creditor
  • 4. The class 1,2 and 3 conform the balance general, the class 4,5,6 and 7 conform the status profit or earning report, and the class 8,9 conform the status of order.
  • 5. Class 1: Active It is the combination of the account that represent the assets and fees tangibles or intangibles property of the business. It class is conform by the next group: Group 11: Available Group 12: Investment Group 13: Deptors Group 14: Inventory Group 15: Property plant and team Group 16: Intangibles Group 17: Defer Group 18: Other actives
  • 6. Class 2: Pasive It is the group of account that represent the obligations of the business in progress of activity economic in money, assets and services. It class is conform by the next group: Group 21: Obligation Financial Group 22: Supplier Group 23: Account for pay Group 24: Duty encumbrance and tax Group 25: Obligations labors Group 26: Pasives estimation and provisions Group 27: Defers Group 28: Others pasives Group 29: Bonus and papers commercials
  • 7. Class 3: Patrimony It is the combination of the account that represent the price residual of compare the active total less the pasive. It class is conform by the next group: Group 31: Capital social Group 32: Surplus of capital Group 33: Reserves Group 34: Revaluation of patrimony Group 35: Dividends Group 36: Result of exercise Group 37: Result of exersices previous Group 38: Surplus of valorizacion
  • 8. Class 4: Income It is the group of account that represent the profit operational financial that the business has in the developed of his activity in an exercise certain. It class is conform by the next group: Group 41: Operationals Group 42: Not operationals Group 43: Adjust for inflation
  • 9. Class 5: Expenses It is the combination of the account that represent the debit incur the business in the turn normal of his activity in an exercise certain. It class is conform by the next group: Group 51: Operationals of administration Group 52: Operationals of sale Group 53: Not operationals Group 54: Duty of rent and complementary Group 59: Profit and lose
  • 10. Class 6: Cost of sale It is the account that represent accumulation of the cost directs or indirects that it need in the production or services sell. It class is conform by the next group: Group 61: Cost of sale and provision of a services Group 62: Purchases
  • 11. Class 7: Cost of production It is the account that represent the debit with the make products of assets or services of the business where it obtain his incomes. It class is conform by the next group: Group 71: Raw material Group 72: Workforce Group 73: Costs indirects Group 74: Contract of services
  • 12. Class 8: Account of order deptor It is the account that reflect actions of the that it can generate duty affect the structure financial of business. It class is conform by the next group: Group 81: Duty contingent Group 82: Deptor fiscal Group 83: Deptor of control Group 84: Duty contingent for against Group 85: Deptor fiscal for against Group 86: Deptor of control for against
  • 13. Class 9: Account of order creditor It is the account that register the contract related whit obligations. It class is conform by the next group: Group 91: Responsibility contingent Group 92: Worthy fiscal Group 93: Worthy of control Group 94: Responsibility contingents for against Group 95: Worthy fiscal for against Group 96: Worthy of control for against