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    UNIVERSIDAD NACIONAL SANUNIVERSIDAD NACIONAL SANAGUSTIN DE AREQUIPAAGUSTIN DE AREQUIPA

    FACULTAD DE ADMINISTRACION

    LICENCIATURA EN GESTION

    PRIMER CICLO TURNO MAANATEMA : COMPROBANTES DE PAGO

    (FACTURA-BOLETA DE VENTA- TICKET DEMAQUINA REGISTRADORA )

    CURSO : DOCUMENTACION ADMINISTRATIVA

    FACILITADOR : C.P.C. HUGO GARCIA

    ALUMNOS : AQUIJE HERNANDEZ MARTIN FERNANDO

    DIAZ VASQUEZ DIANA

    LINARES PAREDES JONNY

    QUISPE PAICO OSCAR JOAQUIN

    TELLO RIOS ALVARO

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    COMPROBANTES DE

    PAGO

    FACTURAS

    BOLETA DE VENTA

    TICKET DE CAJA

    REGISTRADORA

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    COMPROBANTES DE PAGO

    DEFINICION:DEFINICION:

    S !"#$%&' !"*'"+#, & *" ,"&" &"!#,"S !"#$%&' !"*'"+#, & *" ,"&" &"!#,"/ !'&%, 0 ,'#$1'#!% & +%#$2 0 #,' #/ !'&%, 0 ,'#$1'#!% & +%#$2 0 #,' #$" " 0 *'$#,!%3# & $'4%!%"$.$" " 0 *'$#,!%3# & $'4%!%"$.

    IMPORTANCIA:IMPORTANCIA:

    P"'/ 5 4%,' 0 4$%3# ,'%+,'%.P"'/ 5 4%,' 0 4$%3# ,'%+,'%.

    A!'&%,# 0 '0%6!%3# & # "*'!%3# !"'!%0.A!'&%,# 0 '0%6!%3# & # "*'!%3# !"'!%0.D$,'# 0 *'"*%&& & # +%#D$,'# 0 *'"*%&& & # +%#

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    COMPROBANTES DE PAGO

    IMPORTANCIAIMPORTANCIA

    P'%,# 1!,' 07# '!0" " !+%" # 0 !$" &P'%,# 1!,' 07# '!0" " !+%" # 0 !$" &

    07# &$*'1!," " &,'%"'"07# &$*'1!," " &,'%"'"DECRETO LEY N 25632 LEY MARCO DEDECRETO LEY N 25632 LEY MARCO DE

    COMPROBANTES DE PAGO(Publi!"# $l 2%&'&)**2+COMPROBANTES DE PAGO(Publi!"# $l 2%&'&)**2+

    ,i-$./$ "$0"$ $l ')&'*&)**1,i-$./$ "$0"$ $l ')&'*&)**1

    REGLAMENTO DE COMPROBANTES DE PAGOREGLAMENTO DE COMPROBANTES DE PAGO

    (R$0#lui. "$ Su$4i./$."$.i! N ''** (R$0#lui. "$ Su$4i./$."$.i! N ''**

    SUNAT 7 8#"i9i!/#4i!01SUNAT 7 8#"i9i!/#4i!01

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    DOCUMENTOS CONSIDERADOS

    COMPROBANTES DE PAGO

    S !"#$%&' !"*'"+#,$ & *"2 $%*' /S !"#$%&' !"*'"+#,$ & *"2 $%*' /!*0# !"# ,"&"$ 0"$ '/%$%,"$ $,+0!%&"$:!*0# !"# ,"&"$ 0"$ '/%$%,"$ $,+0!%&"$:

    8F!/u4!0&F!/u4!0&8B#l$/!0 "$ ,$./!0&B#l$/!0 "$ ,$./!0&8Ti$/0 # i./!0 $8i/i"!0 #4 8!;ui.!0Ti$/0 # i./!0 $8i/i"!0 #4 8!;ui.!04$-i0/4!"#4!0&4$-i0/4!"#4!0&

    8R!%+" *"' 9"#"''%"$.R!%+" *"' 9"#"''%"$.8L%/%&!%"#$ & !"*'L%/%&!%"#$ & !"*'8D"!#,"$ ,"'%6&"$ # #. &0 ',. ;< RCP.D"!#,"$ ,"'%6&"$ # #. &0 ',. ;< RCP.8O,'"$ &"!#,"$ =*'$#, ,"'%6&"$.O,'"$ &"!#,"$ =*'$#, ,"'%6&"$.

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    FACTURASFACTURAS

    S %,%'># # 0"$ $%%#,$ !$"$:S %,%'># # 0"$ $%%#,$ !$"$:

    C#&" 0 "*'!%3# $ '0%! !"# $?,"$ &0 %42 /C#&" 0 "*'!%3# $ '0%! !"# $?,"$ &0 %42 /,## &'!9" !'@&%," 1%$!0.,## &'!9" !'@&%," 1%$!0. C#&" 0 !"*'&"' 0" $"0%!%, 1%# & $$,#,' $,"C#&" 0 !"*'&"' 0" $"0%!%, 1%# & $$,#,' $,"

    " !"$," *' 1!," ,'%+,'%"." !"$," *' 1!," ,'%+,'%". E=*"',!%3#.E=*"',!%3#. O*'!%"#$ '0%6&$ !"# #%&&$ ?!,"'$ &0O*'!%"#$ '0%6&$ !"# #%&&$ ?!,"'$ &0

    $!,"' *7+0%!".$!,"' *7+0%!".

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    FACTURASFACTURAS

    RE

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    FACTURASFACTURAS

    REQUISITOS:REQUISITOS:

    D$,%#" & "'%%#02 !"*%$ 5 05#&.D$,%#" & "'%%#02 !"*%$ 5 05#&.

    N"+' " '63# $"!%0 &0 &/%'#,.N"+' " '63# $"!%0 &0 &/%'#,.N'" & RUC &0 &/%'#,.N'" & RUC &0 &/%'#,.

    D$!'%*!%3# &0 +%# 4#&%&" " *'$,!%3# & $'4%!%".D$!'%*!%3# &0 +%# 4#&%&" " *'$,!%3# & $'4%!%".

    P'!%" #%,'%"2 40"' & 4#, 5 "#," &%$!'%%#&" &P'!%" #%,'%"2 40"' & 4#, 5 "#," &%$!'%%#&" &0"$ ,'%+,"$ / '4 0 "*'!%3# (IGV)2%*"', ,",0 &0"$ ,'%+,"$ / '4 0 "*'!%3# (IGV)2%*"', ,",0 &0 4#, " $'4%!%" *'$,&".0 4#, " $'4%!%" *'$,&".

    F!9 & %$%3#.F!9 & %$%3#.

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    BOLETAS DE =ENTASBOLETAS DE =ENTAS

    S %,%'># # 0"$ $%%#,$ !$"$:S %,%'># # 0"$ $%%#,$ !$"$:

    E# "*'!%"#$ !"# !"#$%&"'$ " $'%"$ 1%#0$.E# "*'!%"#$ !"# !"#$%&"'$ " $'%"$ 1%#0$.

    E# "*'!%"#$ '0%6&$ *"' 0"$ $?,"$ &0 NUEVOE# "*'!%"#$ '0%6&$ *"' 0"$ $?,"$ &0 NUEVORUS.RUS.

    N" *"&'># $' ,%0%6&$ 1%# & $$,#,' $," " !"$,"N" *"&'># $' ,%0%6&$ 1%# & $$,#,' $," " !"$,"*' 1!," ,'%+,'%" 5 *' $$,#,' !'@&%," &&!%+02*' 1!," ,'%+,'%" 5 *' $$,#,' !'@&%," &&!%+02

    $04" / 0 05 0" *'%,$04" / 0 05 0" *'%,..

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    BOLETAS DE =ENTASBOLETAS DE =ENTAS

    RE

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    BOLETAS DE =ENTASBOLETAS DE =ENTAS

    REQUISITOS:REQUISITOS:

    D$,%#" & "'%%#02 !"*%.D$,%#" & "'%%#02 !"*%.

    B%# 4#&%&" " !&%&" # $"2 ,%*" & $'4%!%" *'$,&".B%# 4#&%&" " !&%&" # $"2 ,%*" & $'4%!%" *'$,&".I*"', & 0 4#,.I*"', & 0 4#,.

    F!9 & %$%3#.F!9 & %$%3#.

    E# 0"$ !$"$ / 0 +%# 4#&%&" " $'4%!%" *'$,&"E# 0"$ !$"$ / 0 +%# 4#&%&" " $'4%!%" *'$,&"$*' $"0$2 $ &+'> !"#$%#': A*00%&"$ 5$*' $"0$2 $ &+'> !"#$%#': A*00%&"$ 5N"+'$2 DNI.N"+'$2 DNI.

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    TIC>ET O CINTAS EMITIDAS PORTIC>ET O CINTAS EMITIDAS POR

    MA

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    TIC>ET O CINTAS EMITIDAS PORTIC>ET O CINTAS EMITIDAS POR

    MA

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    CONCLUSIONESCONCLUSIONES

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    -N!$'%"$ *' 1!,' # '!0"2!+%" "&4"0!%"# &0 &%#'".

    -E# 0$ E*'$$ $$,#,# 0 !'&%," 1%$!0 &0 IGV.

    -E# 0$ E*'$$ $$,#,# 0 %#1"'!%"# & 0"$ 0%+'"$

    C"#,+0$.-R&! 0 4$%"# ,'%+,'%.

    -C"#,'%+5# 0 !'!%%#," &0 P%$.