Priority–Examples of Accounting Entries

COGNOS SOLUTIONS AND SERVICES

Priority–Examples of Accounting Entries

Aplication Priority

Autores: Ing. Claudia Karen Maceda

Ing. Lorena Lizzet Vaca Alarcón

Fecha de Creación: 10 – 10 -2013

Santa Cruz - Bolivia

CONTENT

EXAMPLES OF ACCOUNTING ENTRIES 3

GENERAL 3

TAXATION 3

MODEL SALES INVOICE 4

HOW TO GENERATE “CONTROL CODE” 5

EXAMPLES SALES INVOICE 5

EXAMPLES PURCHASE INVOICE 6

SALE -REPORTS AND PROCESSES 7

PURCHASE-REPORTS AND PROCESSES 9

EXAMPLES OF ACCOUNTING ENTRIES

GENERAL

TAXATION

Nombre del Impuesto % del Impuesto

Impuesto al Valor agregado ( IVA ) 13 %

Impuesto a las Transacciones ( IT ) 3 %

IUE para Bienes 5%

IUE para Servicios 12.5 %

IUE para transacciones del Exterior 5 %

IUE para RCIVA 13 %

Impuesto al ITF 0.15 %

The rates (%) may change depending on the time Bolivian law.

MODEL SALES INVOICE

HOW TO GENERATE “CONTROL CODE”

Review anexo: Anexo_F_Technical Specification Control Code.doc

EXAMPLES SALES INVOICE

Example:

It makes invoice for consumption of 10 liters of petrol in the Biopetrol Supplier, this invoice is paid 30 % in cash and 70 % is payable outstanding, this invoice is manually printing:

Highlighted with GREEN accounts are accounts that we can not find where to set it in the software Priority

SALES INVOICE ACCOUNTING ENTRY

ID_ACCOUNT ACCOUNT NAME DEBIT CREDIT

1.1.1.01.001 Central Box 30

1.1.2.01.001 National Customer receivables 70

2.1.1.02.001 IVA Expense – Tax Debit 13

6.1.2.01.001 Tax Transactions 3

2.1.1.02.002 Tax payable transactions 3

4.1.1.02.001 Sales revenue 87

103 103

EXAMPLES PURCHASE INVOICE

Example: The client gets invoice from 100 Bs, for consumption of 10 liters of gasoline at the pump Biopetrol, canceled 30 Bolivians in cash, and 70 remain pending payable,

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