PLC EN INGLES

UNIVERSIDAD PERUANA DE LAS

AMERICAS ACCOUNTING FACULTY

TECHNICAL ENGLISH COURSE CLASS: EIGHT

ACCOUNTS BY CLASS

CLASS 1

CURRENT ASSETS

10 Cash and Banks

101. Cash

102. Fixed Funds

103. Remittances in Transit

104. Current Accounts (Drawings)

105. Banking Certificates

106. Time Deposits

108. Other Deposits

109. Funds Subject to Restriction

12 Clients

121. Invoices (Accounts) Receivable

122. Advances Received

123.Notes (Bills) Receivable

128.Clients Advances AMC

129.Doubtful Collection

14 Accounts Receivable to Shareholders (or Members) and Personnel

141. Loans to Personnel

142. Loans to Shareholders

143. Loans to Directors

144. Shareholders-Pending Subscriptions of Payment

16 Various (Sundry) Accounts Receivable

161. Loans to Third Parties

162. Claims to Third Parties

163. Interests Receivable

164. Deposits in Guaranty

168. Other various Accounts Receivable

169. Doubtful Collection

19 Provision for Doubtful Collection Accounts.

192. Clients

196. Various Accounts Receivable

CLASS 2

STOCKS

20 Merchandise

208. Merchandise, AMC

209. Provision for Fluctuation of Merchandise, AMC

(AMC: Adjustment for monetary correction)

21 Finished Products

218. Finished Products, ACM

219. Provision for Fluctuation of Finished Products, ACM

22 Sub-products, Debris and Wastes

23 Products (Goods) in Process

24 Raw Materials and Auxiliaries

25 Packages and Packing

26 Various (Sundry) Supplies

28 Stocks To Be Received

29 Provision for Devaluation of Stock

CLASS 3

NON CURRENT ASSETS

31 Securities

311. Shares

312. Provision for Securities Fluct., AMC

313. Securities, AMC

314. Other Representative Patrimonial Right Titles

315. Mortgage Certificates

316. Treasury Bonds

317. Various Bonds

318. Other Representative Credit Titles

319. Provision for Securities Fluct.

32 Provision for Fixed Assets Goods Devaluation

321. Lands

322. Buildings and other Constructions

323. Machinery, Equipment and other Units of Exploitation

324. Transportation Units

325. Furniture and Fixtures

326. Various Equipment

328. Prov. for Real Estate Devaluation

33 Real Estate, Machinery and Equipment

330. Real Estate, Machinery, and Equipment, AMC

331. Lands

332. Buildings and other Constructions

333. Machinery, Equipment, and other Units of Exploitation

334. Transportation Units

335. Furniture and Fixtures

336. Various Equipment

337. Substitution (Replacement) Units

338. Units To Be Received

339. Work in Progress

34 Intangibles

35 Real Estate, Machinery and Equipment Additional Valuation

36 Real Estate, Machinery and Equipment – Promotion Laws

37 Intangibles – Promotion Laws

371. Grants and Rights

372. Patents and Marks

373. Research Expense

374. Exploitation and Development Expense

375. Studies and Projects Expenses

376. Promotion and preoperative Expense

377. Stock Issuing and Obligations Expenses

378. Intangibles – Promotion Laws, AMC

379. Provision for Intangibles Fluctuation, Promotion Laws, AMC.

38 Deferred Charges

381. Interests To Be Accrued

382. Prepaid Insurance

383. Prepaid Rent

384. Deliveries To Render Accounts

385. Advance Remuneration

388. Advance Expenses, AMC

389. Other Deferred Charges

39 Accrued (Accumulated) Depreciation and Amortization

CLASS 4

CURRENT LIABILITIES

40 Taxes Payable

401. Central Government

4011. Sales Tax

4013. Remuneration Tax

4014. Royalties/Rules

4015. Customs Duties

4016. Entrepreneurial Patrimony Tax

4017. Income Tax

4019. Other Taxes

402. Central Government – Tax Certificates

4021. Tax Refund Certificate

4022. Fiscal Credit Refund Certificate

4029. Other Tax Certificates

403. Contributions to Public Institutions

405. Local Government

408. Taxes, AMC

41 Remuneration and Participation Payable

411. Remuneration Payable

412. Vacations Payable

413. Participation Payable

414. Remunerations and Participations to the Board of Directors.

42 Suppliers

421. Invoices Payable

422. Prepayment Granted

423. Notes Payable

428. Prepayments to Suppliers, AMC

45 Dividends Payable

46 Sundry (various) Accounts Payable

461. Loans from Third Parties

462. Claims to Third Parties

463. Loans from shareholders or partners

465. Bonds or obligations

466. Interest Payable

467. Security Deposits

468. Labor Community

469. Other Sundry Accounts Payable

47 Social Benefits of Employees

471. Compensation for Time Service

472. Advances for Time Service Compensation

473. Retirement Pension

48 Sundry (Various) Provisions

481. Warranty on Sales

482. Provisions for Future Sales Loss

483. Provisions for Litigation Loss

484. Provisions for Self-insurance

485. Provisions for Scientific and Technologic Research

49 Deferred Profits

CLASS 5

NONCURRENT LIABILITIES

50 Capital

501. Capital Stock

502. Personal Capital

508. Capital, AMC

509. Owner’s Personal Account

53 Patrimonial Increase for Additional Valuation

55 Labor Share of Stocks

551. Labor Shares

552. Labor Shares Remainder

557. Provisional Certificates of Equity Participation

558. Labor Share of Stocks, AMC

559. Unissued Labor shares

56 Additional Capital

561. Contributions

562. Stock Premium

563. Other Contributions from Shareholders (or partners)

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