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Practical Case Journal

The document outlines the financial operations of STEEL S.A.C. for March 2022, detailing transactions such as capital contributions, purchases of materials and equipment, employee salaries, and sales. It includes specific invoices, payments, and financial arrangements like leasing and advances. The company operates under the Mype Tax Regime and is required to record these operations according to the PCGE and fill in the relevant books.

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17 views4 pages

Practical Case Journal

The document outlines the financial operations of STEEL S.A.C. for March 2022, detailing transactions such as capital contributions, purchases of materials and equipment, employee salaries, and sales. It includes specific invoices, payments, and financial arrangements like leasing and advances. The company operates under the Mype Tax Regime and is required to record these operations according to the PCGE and fill in the relevant books.

Uploaded by

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Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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PRACTICAL CASE

The company STEEL S.A.C. is dedicated to the purchase and sale of pipes and metal parts for
the construction begins its operations in March 2022, adhering to
Mype Tax Regime for Income, Below are the operations
done for the month of March 2022:

01-03.2022. The company STEEL S.A.C (RUC 20482017946) is opening the


Account number at Scotiabank for the amount of 300,000 soles granted by its two
partners, Noelia Miranda Robles with the 50,000 shares at a nominal value of S/ 1.00
c/u (delivered in cash) and Fernando Velásquez Pérez 250,000 shares at a value
nominal of S/ 1.00 each (delivered in cash) and deposited in the respective bank.
Op. 48257
2. 02-03-2022. The company STEEL S.A. purchases according to Invoice F001-13980 from the company

Industrias del Acero S.A.A.


1500 tubes of 2.5 meters at 75.00 each and 750 thick bars at 22.50 each. All plus VAT.
Payment was made 50% in cash dep. CH/ 00001 and 50% on credit for 30 days.
3. 02-03-2022. A cash withdrawal is made according to CH/ 00002 for the amount of S/
20,000.00 soles for cash expenses and cash payments.
04-03-2022. Paid in cash according to invoice 0001-0003940 to El Cuaderno Bookstore
SRL (RUC 20482005336) office supplies (4 thousand reams of paper, pens,
pencils, correction fluid, binders, staplers, hole punchers, staples) all for a
Total amount of S/ 850.00 soles including VAT.
5. 05-03-2022. Cleaning supplies are purchased according to Sales Receipt 001-1258.
the amount of S/ 150.00 paid to Juana Florentina Alva Castro (RUC 10482569235)
in cash.
06-03-2022. The purchase of 02 HP brand computers Core I3 8 GB RAM was made.
S/ 1,500.00 each, including IGV, to the company COMPUPLAZA SRL (RUC 20302569524).
Additionally, a Ticket Register Machine was purchased for the Issuance of Invoices.
Electronics Brand BOSCH S/ 1,800.00 Including VAT Payment by Cash with CH/ 00003.
7. 07-03-2022. The company TRANSPORTES TRUJILLO SRL (RUC 20179431905) gives us
provides the transportation service of material according to invoice 0003-380, for an amount of

1,500 plus VAT. The Service is paid in cash minus the deduction.
8. 07/03/2022. The payment of the withholding (4%) for the service provided in favor of
TRANSPORTES TRUJILLO SRL for the amount of S/ 71.00 on date 07.02.2022 No.
Dep. 18182563255.
09-03-2022
0.75
Shelf 'Colibrí' made of wood 2.20 m x 1.60 m for S/ 650.00. everything was
purchased from the company Carpintería El Despacho S.A (RUC 20172142091) Seg.
F002-157 all more VAT. Cash payment.
10. 10-03-2022. The company hires 03 employees with a salary.
of 930 each for the position of Salesperson, dispatcher, and Warehouse worker. For that,

The storage worker was granted an advance of S/ 300.00.


11. 11-03-2022. A Volvo 3WG truck is acquired through financial leasing.
Scotiabank, at a cost of $30,800.00 American dollars for a term of 3
years with option to purchase at the end of the lease period the interests
They rise to $4,620 and the monthly fee is as follows, 855.55 + 128.33 in interest
more VAT. Leasing receipt FG01-18520033.
12. 03.12.2022. DB5 fuel was purchased from Repsol S.A. 150 GLS at 18.00 including VAT.
Each Gls for the use of the acquired truck, the amount is subject to a 1% withholding.
of the total price. All of it was paid in cash. FE45 - 258556. RUC. 20535956961
13. 13-03-2022. A policy 47821 is contracted with La Positiva Insurance Company (RUC
20131015764) for S/ 5,000.00 plus VAT in 30 days. Doc. No. 645-13145.
14. 14-03-2022. Payment is made to Rcbo/R006-1450137 HIDRANDINA S.A (RUC 20101245390)
S/125.00 including VAT in cash. Due date 04/21/2022.
15. 15-03-2022. The independent Marketing service is contracted for a study of
market for S/ 2,000.00 making a retention of 8% RH E001-86 Mr. Alberto
Solano Rodríguez who is paid with CH/0004 after deducting the income tax.
of fourth category.
19-03-2022
more IGV according to Invoice Ticket 0002-2582 to the company Maestro S.A (RUC

The payment was made in full in cash with CH/0005.


17. 19-03-2022. The Company Maestro S.A issues a credit note No. 0001-258 for
the volume discount on products for a total amount of 500.00 incl. VAT.
Likewise, the supplier deposits S/ 500.00 into the bank account of the
company OP. 2586.
18. 20-03-2022. We paid El Rcbo/T08-2411786 Telefónica S.A.A (RUC 20126301218)
89.00 Incl. VAT. Cash payment. Due date 04/25/2022.

19. 20-03-2022. We sell Sec. Invoice F001-1 to Depósito Santa Beatriz SAC (RUC
20131015764) 300 rebar at S/ 120.00 each incl. VAT, 10 bags of cement
Pacasmayo at S/ 28.00 each, including VAT, and 150 thick iron bars at S/ 30.00 each, including VAT.

IGV. Everything was paid in cash with Dep. 145 at Scotiabank.


20. 20-03-2022. Sold to Mrs. Rosa María Palacios Saavedra (ID 17582635) Seg.
B001-1 the quantity of 10 bags of El Fuerte cement at S/ 28.00 each, including VAT.
the payment was made in cash.
21. 21-03-2022. The company Materiales & Agregados Deza SRL (RUC 20259321781) us
grants an advance of S/ 5,000.00 Incl. VAT CH/000125 Banco Scotiabank for the
purchase of construction materials for which F001-2 is issued for the advance.
22. 22-03-2022. We deposited the check into the Checking Account of Scotiabank.
sale from the previous day. OP. 854.
23. 23-03-2022. Dispatch is made to the company Materiales & Agregados Deza SRL
RUC (20259321781) 100 corrugated iron rods at S/ 120.00 each Including VAT, 100 bags of
Pacasmayo cement at S/ 26.00 each incl. IGV and 80 metal pipes at S/ 95.00 each incl.
IGV. The F001-3 is issued for the total of the invoice minus the initial advance.
Likewise, the payment is made with CH/000129 Banco Scotiabank for the difference,
which is deposited on the same day of the transaction. OP. 321.
24.25-03-2022. Debit Note 0001-1 is issued to the company Materials & Aggregates.
Deza SRL RUC (20259321781) due to an error in the price of the cement bag
Pacasmayo, being the difference of S/2.00 each, including VAT for the 100 bags.

IT IS REQUESTED:

1. Record the operations according to the PCGE, as well as fill in the books according to the

nature of the operations.

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