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)

568. Additional Capital, AMC

57 Revaluation Excess

58 Reserves

581. Reserves for reinvestments

582. Legal Reserves

583. Contractual Reserves

584. Statutory Reserves

585. Facultative Reserves

588. Reserves, AMC

589. Other Reserves

59 Accrued Results

591. Undistributed Profits

592. Accrued Loss

598.Result for Exposure to Inflation Accumulated

CLASS 6

MANAGEMENT ACCOUNTS

CHARGES BY NATURE

60 Purchases

601. Merchandise

604. Raw materials and Auxiliaries

605. Packages and Packing

606. Sundry Supplies

608. Purchases, AMC

609. Expenses related with purchases

61 Variation of Stock

62 Charges of Personnel

6201. Charges of Personnel, AMC

621. Wages

622. Salaries

623. Commissions

624. Remuneration in species

625. Other Remunerations

626. Vacations

627. Social and Prevision Security

628. Directors’ fees

629. Other Charges of Personnel

63 Services Lent by Third Parties

630. Transport and Storage

631. Mail and Telecommunication

632. Fees, commissions and brokerage

633. Production charged to Third Parties

634. Maintenance and Repairs

635. Lease/Rental

636. Power and Water

637. Advertising, Publications, Public Relations

638. Personnel Services

639. Other Services

6398. Services Lent by Third Parties, AMC

64 Taxes

641. Sales Tax

642. Remuneration Tax

643. Rules

644. Sales Customs duties

645. Entrepreneurial Patrimony Tax

646. Local Governments Tax

647. Quotations with Tax Character

648. Taxes, AMC

649. Other Taxes

65 Sundry Management Charges

651. Insurance

652. Royalties

653. Subscriptions and Quotations

654. Contributions

658. Sundry Management Charges, AMC

659. Sundry Management Charges

66 Exceptional Charges

661. Net Cost of Securities Alienation.

662. Net Cost of Real Estate, Machinery and Equipment Alienation

663. Net Cost of Intangibles Alienation

664. Back and/or Additional Taxes

665. Sundry Charges of Previous Periods

666. Managerial Fiscal Sanctions

667. Exceptional Charges, AMC

668. Nonrecurring Expenses

669. Other Exceptional Charges

67 Financial Charges

671. Loans Interests and Expenses

672. Overdrafts Interests and Expenses

673. Relative Interests to Issued Bonds and other Time Obligations

674. Bills Discounted Interests and Expenses

675. Discounts Allowed for Early Payment

676. Losses by Exchange Difference

677. Financial Charges, AMC

678. Security Purchase Expense

679. Other Financial Charges

68 Provisions of the Fiscal Year

683. Securities Fluctuation

684. Doubtful Collection Accounts

685. Stock Devaluation

686. Compensation for Time of Service

687. Retirement Pension

688. Provisions of the Fiscal Year, AMC

689. Other Provisions of the Fiscal Year, AMC

69 Cost of Sales

691. Merchandise

692. Finished Products

693. Subproducts, Debris and Wastes

698. Cost of Sales, Adjustment for Monetary Correction

CLASS 7

REVENUES BY NATURE

70 Sales

701. Merchandise

702. Finished Products

703. Subproducts, Debris and Wastes

707. Services Payment

708. Sales, Adjustment for Monetary Correction

709. Sales Returns

71 Stored (Unstored) Production

711. Finished Goods Variation

712. Subproducts, Debris and Wastes Variation

713. Goods in Process Variation

715. Packages and Packing Variation

718. Stored (Unstored) Production, AMC

72 Immobilized Production

73 Discounts, Allowances and Obtained Bonuses

74 Discounts, Allowances and Granted Bonuses

75 Various (Miscellaneous) Incomes

751. Exploitation of Services for Personal Benefit

752. Commissions and Brokerage

753. Royalties

754. Ground Rents

755. Sundry Rents

756. Tax Recovery

757. Various Incomes, AMC

758. Received Subsidies

759. Other Various Incomes

76 Exceptional Incomes

761. Securities Alienation

762. Real Estate, Machinery and Equipment Alienation

763. Intangibles Alienation

764. Recovery of Penalties of Bad Accounts

765. Returns of Provisions of Previous Periods

766. Tax Refunds

767. Exceptional Incomes, AMC

768. Nonrecurring Incomes

769. Other Exceptional Incomes

77 Financial Incomes

771. Interests on Loans Granted

772. Interests on Commercial Accounts Receivable

773. Interests Received on Bonds and Other Similar Titles

774. Interest on Deposits

775. Obtained Discounts for Early Payment

776. Profit by Exchange Difference

777. Dividends Received

778. Financial Incomes, AMC

779. Other Financial Incomes

78 Charges Covered by Provisions

79 Imputable Charges Cost Accounts

CLASS 8

INTERMEDIARY BALANCES OF MANAGEMENT

80 Commercial Margin

81 Fiscal Year Production

82 Aggregated (added) Value

83 Gross Excess (or Insufficiency) of Exploitation

84 Result of Exploitation

85 Result before Participation and Taxes

86 Legal Distribution of Net Revenue

861. Net Shares of Employees

862. Labor Community Shares

863. Patrimonial Shares of Employees

864. Scientific and Technological Research.

868. Legal Distribution of Net Revenue, AMC

87 Intermediary Balances of Management

871. Commercial Margin

872. Fiscal Year Production

873. Aggregated Value

874. Gross Excess of Exploitation

875. Result of Exploitation

876. Result Before Participation and Taxes

88 Income Tax

89 Result of the Fiscal Year

CLASS 9

ANALYTICAL ACCOUNTING

EXPLOITATION ANALYTICAL ACCOUNTS

90 Reflex Accounts

901. Initial Stock

902. Reflex Purchases

903. Reflex Expenses on Personnel

904. Reflex Services of Third Parties

905. Reflex Charges of Management

906. Reflex Financial Charges

907. Reflex Provisions

908. Reflex Sales

910. Reflex Final Stock

91 Costs to Distribute

911. Raw Materials

912. Auxiliary Materials, Packages and Packing

913. Wages and Salaries

914. Social Charges

915. Depreciation

916. Power

92 Production Cost

921. Raw Materials

922. Auxiliary Materials, Packages and Packing

923. Labor

924. Social Charges

925. Depreciation

926. Power

93 Cost Center

931. Production in process

932. Sales Cost

94 Managerial Expenses

941. Financial Expenses

942. Office Supplies

943. Overhead

944. Wages and Salaries

945. Social Charges

946. Depreciation

95 Sales Expenses

951. Advertising

952. Communications

953. Commissions

954. Wages and Salaries

955. Social Charges

956. Depreciation

96 Permanent Inventories

961. Raw Materials

962. Auxiliary Materials, Packages and Packing

963. Goods in Process

964. Finished Goods

965. Stock To Be Received

97 Incorporation Difference

98 Analytical Result

99 Internal Connection

CLASS O

MEMORANDUM ACCOUNTS

00 Assets

001. Documentary Credit

002. Bills Discounted

003. Consignors

004. Titles and Values Secured

005. Consignment out Merchandise

01 Liabilities

011. Documentary Credit to Pay off

012. Responsibility of Bills Discounted

013. Merchandise Received on Consignment

014. Title Depositor on Values Secured

015. Consignee

0550. Patrimony Shares of Work

05500. Labor Shares

05501. Labor Bonds

05502. Reinvestment Labor Bonds

05503. Titles of Social Interest

05504. Nominal Readjustment

0551. Investments and applications of Patrimony Shares of Work

05510. Labor Shares Issued

05511. Remainder to Labor Shares

05512. Labor Bonds Issued

05513. Surplus of Labor Bonds Distributed

05514. Reinvestment Bonds of Labor Bonds Acquired

05515. Surplus of Reinvestment Labor Bonds Distributed

05516. Titles of Social Interest Issued

05517. Surplus of Titles of Social Interest Distributed

05518. Nominal Readjustment Realized

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