1
It is a registry under the direction of the Sunat, the entity in charge of the administration, inspection and collection of taxes.
2
consists of the buyer, at the time of causing or paying the purchase, withholding a percentage of VAT from the seller depending on the withholding rate to be applied.
3
These are those that are shown in journal vouchers where more than two accounts are necessarily involved, with no limit.
4
correspond to assets and rights that are not converted into cash by a company during the year.
5
A system of control and registration of expenses and income and other economic operations carried out by a company or entity.
6
the negotiation carried out in order to buy or sell something, to the store or commercial warehouse and to the group of merchants
7
is the graphic representation of an accounting record. Thus, it consists of two sides, debit and credit, or debit and credit.
8
is a commercial document that indicates the purchase and sale of a good or service. It has legal and fiscal validity.
9
Is a commercial document, accepted as a means of payment, issued and signed by a person (drawer).
10
is a record where all the operations that take place in the company's day-to-day operations are identified and recorded in chronological order.
11
is a valuable resource that someone owns with the intention that it will generate a future benefit (whether economic or not).
12
is the balance of cash or uncashed checks in the company at a given moment.
13
seeks uniformity in the recording of economic operations carried out by traders in order to allow transparency of accounting information.
14
is a tax on the value produced by a company.
