{"id":1275,"date":"2024-05-24T14:24:49","date_gmt":"2024-05-24T14:24:49","guid":{"rendered":"https:\/\/euscont.com\/blog\/?p=1275"},"modified":"2024-05-24T14:29:16","modified_gmt":"2024-05-24T14:29:16","slug":"asiento-contable-prestamo-bancario","status":"publish","type":"post","link":"https:\/\/euscont.com\/blog\/asiento-contable-prestamo-bancario\/","title":{"rendered":"Asiento Contable Prestamo Bancario"},"content":{"rendered":"

El Plan Contable General Empresarial Modificado 2019<\/a>\u00a0ha sido homogenizado con las NIIF, contemplando aspectos relacionados con la presentaci\u00f3n y revelaci\u00f3n de informaci\u00f3n.<\/span><\/p>\n

Subcuentas<\/span><\/h2>\n

451 Pr\u00e9stamos de instituciones financieras y otras entidades<\/span><\/h4>\n

Operaciones de pr\u00e9stamos en general obtenidos de bancos<\/mark>\u00a0y otras instituciones.<\/span><\/p>\n

452 Contratos de arrendamiento financiero.<\/span><\/h4>\n

Pr\u00e9stamos obtenidos bajo la modalidad de arrendamiento financiero, los que est\u00e1n relacionados con los activos adquiridos.<\/span><\/p>\n

453 Obligaciones emitidas<\/span><\/h4>\n

Obligaciones por concepto de deuda emitida para la obtenci\u00f3n de fondos, tales como papeles comerciales y bonos corporativos.<\/span><\/p>\n

454 Otros instrumentos financieros por pagar<\/span><\/h4>\n

Obligaciones por concepto de letras; papeles comerciales; bonos; pagar\u00e9s, entre otros, que la entidad ha adquirido.<\/span><\/p>\n

455 Costos de financiaci\u00f3n por pagar<\/span><\/h4>\n

Acumula todos los\u00a0costos de financiaci\u00f3n relacionados con obligaciones financieras\u00a0<\/strong>contra\u00eddas de acuerdo con las subcuentas precedentes, tales como:\u00a0intereses, comisiones, costos de reestructuraci\u00f3n de deuda, legales y costos incrementales\u00a0<\/mark><\/strong>relacionados con la obligaci\u00f3n financiera contra\u00edda.<\/span><\/p>\n

456 Pr\u00e9stamos con compromisos de recompra<\/span><\/h4>\n

Registra las obligaciones contra\u00eddas con terceros referidas a pr\u00e9stamos obtenidos, entregando a cambio valores en garant\u00eda (con pacto de recompra), los que son readquiridos en plazos y condiciones predeterminados.<\/span><\/p>\n

Caso Pr\u00e1ctico de Pr\u00e9stamo Bancario<\/span><\/h2>\n

En el mes de setiembre del 2020 la empresa NOTICIERO CONTABLE SAC ha solicitado un pr\u00e9stamo de S\/ 75,000 a una entidad financiera, el cual ser\u00e1 cancelado en 8 cuotas fijas mensuales, el mismo que se encuentra sujeto a una tasa de inter\u00e9s de 7% mensual, la empresa NOTICIERO CONTABLE SAC pagar\u00e1 un inter\u00e9s total de S\/ 25,480.64.<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CUOTA<\/strong><\/span><\/th>\nPERIODO<\/strong><\/span><\/th>\nCUOTA FIJA<\/strong><\/span><\/th>\nAMORTIZACI\u00d3N DEUDA<\/strong><\/span><\/th>\nINTERES (7%)<\/strong><\/span><\/th>\nSALDO PENDIENTE<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
1<\/span><\/td>\n09-2022<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 7,310.08<\/span><\/td>\nS\/ 5,250<\/span><\/td>\nS\/ 75,000<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\n10-2022<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 7,821.79<\/span><\/td>\nS\/ 4,738.29<\/span><\/td>\nS\/ 67,689.92<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\n11-2022<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 8,369.31<\/span><\/td>\nS\/ 4,190.77<\/span><\/td>\nS\/ 59,868.13<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\n12-2022<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 8,955.16<\/span><\/td>\nS\/ 3,604.92<\/span><\/td>\nS\/ 51,498.82<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\n01-2023<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 9,582.02<\/span><\/td>\nS\/ 2,978.06<\/span><\/td>\nS\/ 42,543.66<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\n02-2023<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 10,252.77<\/span><\/td>\nS\/ 2,307.31<\/span><\/td>\nS\/ 32,961.64<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\n03-2023<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 10,970.46<\/span><\/td>\nS\/ 1,589.62<\/span><\/td>\nS\/ 22,708.87<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\n04-2023<\/span><\/td>\nS\/ 12,560.08<\/span><\/td>\nS\/ 11,738.41<\/span><\/td>\nS\/ 821.67<\/span><\/td>\nS\/ 11,738.41<\/span><\/td>\n<\/tr>\n
TOTAL<\/strong><\/span><\/td>\n<\/td>\nS\/ 100,480.54<\/strong><\/span><\/td>\nS\/ 75,000<\/strong><\/span><\/td>\nS\/ 25,480.64<\/strong><\/span><\/td>\n\u2013<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

\u00bfC\u00f3mo se realiza el asiento contable de Pr\u00e9stamo Bancario?<\/strong><\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CUENTA<\/strong><\/span><\/th>\n<\/th>\nDEBE<\/strong><\/span><\/th>\nHABER<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
10<\/strong><\/span><\/td>\nEFECTIVO Y EQUIVALENTE DE EFECTIVO<\/strong><\/span><\/td>\nS\/ 75,000<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n104 CUENTAS CORRIENTES EN INST. FINANC.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n1041 CUENTAS CORRIENTES OPER.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
37<\/strong><\/span><\/td>\nACTIVO DIFERIDO<\/strong><\/span><\/td>\nS\/ 25,480.64<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n373 INTERESES DIFERIDOS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n3731 INT. NO DEVEN. EN TRANSC. CON TERC.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
45<\/strong><\/span><\/td>\nOBLIGACIONES FINANCIERAS<\/strong><\/span><\/td>\n<\/td>\nS\/ 75,000<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n451 PREST. DE INST. FINANC. Y OTR. ENT.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n4511 INSTITUCIONES FINANCIERAS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
45<\/strong><\/span><\/td>\nOBLIGACIONES FINANCIERAS<\/strong><\/span><\/td>\n<\/td>\nS\/ 25,480.64<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n455 COSTOS DE FINANCIACI\u00d3N POR PAGAR<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n4551 PREST. DE INST. FINANC. Y OTR. ENT.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n45511 INSTITUCIONES FINANCIERAS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nX\/X POR EL PR\u00c9STAMO FINANCIERO RECIBIDO.<\/mark><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Luego de transcurrido el primer mes del pr\u00e9stamo bancario realizamos la provisi\u00f3n de los intereses.<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
CUENTA<\/strong><\/span><\/th>\n<\/th>\nDEBE<\/strong><\/span><\/th>\nHABER<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
67<\/strong><\/span><\/td>\nGASTOS FINANCIEROS<\/strong><\/span><\/td>\nS\/ 5,250<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n673 INTERES. POR PREST. Y OTRAS OBLIG.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n6731 PREST. DE INST. FINANC. Y OTRAS ENT.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
37<\/strong><\/span><\/td>\nACTIVO DIFERIDO<\/strong><\/span><\/td>\n<\/td>\nS\/ 5,250<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n373 INTERESES DIFERIDOS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n3731 INT. NO DEVEN. EN TRANSC. CON TERC.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nX\/X POR EL DEVENGO DE LOS INTERESES DE LA PRIMERA CUOTA<\/mark><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Finalmente, realizamos el asiento de la cancelaci\u00f3n de la primera cuota.<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CUENTA<\/strong><\/span><\/th>\n<\/th>\nDEBE<\/strong><\/span><\/th>\nHABER<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
45<\/span><\/td>\nOBLIGACIONES FINANCIERAS<\/strong><\/span><\/td>\nS\/ 7,310.08<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n451 PREST. DE INST. FINANC. Y OTR. ENT.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n4511 INSTITUCIONES FINANCIERAS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
45<\/span><\/td>\nOBLIGACIONES FINANCIERAS<\/strong><\/span><\/td>\nS\/ 5,250<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n455 COSTOS DE FINANCIACI\u00d3N POR PAGAR<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n4551 PREST. DE INST. FINANC. Y OTR. ENT.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n45511 INSTITUCIONES FINANCIERAS<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10<\/strong><\/span><\/td>\nEFECTIVO Y EQUIVALENTE DE EFECTIVO<\/strong><\/span><\/td>\n<\/td>\nS\/ 12,560.08<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n104 CUENTAS CORRIENTES EN INST. FINANC.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n1041 CUENTAS CORRIENTES OPER.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nX\/X POR LA CANCELACI\u00d3N DE PRIMERA CUOTA<\/mark><\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"

El Plan Contable General Empresarial Modificado 2019\u00a0ha sido homogenizado con las NIIF, contemplando aspectos relacionados con la presentaci\u00f3n y revelaci\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"no_sidebar_full_width","colormag_page_sidebar_layout":"right_sidebar","footnotes":""},"categories":[59],"tags":[57,58],"class_list":["post-1275","post","type-post","status-publish","format-standard","hentry","category-asientos-contables","tag-asiento-contalble-prestamos","tag-prestamos"],"yoast_head":"\nAsiento Contable Prestamo Bancario | EUSCONT<\/title>\n<meta name=\"description\" content=\"Aprende como realizar el asiento contable de un Pr\u00e9stamo Bancario seg\u00fan el Plan Contable Empersarial 2019\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/euscont.com\/blog\/asiento-contable-prestamo-bancario\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Asiento Contable Prestamo Bancario | EUSCONT\" \/>\n<meta property=\"og:description\" content=\"Aprende como realizar el asiento contable de un Pr\u00e9stamo Bancario seg\u00fan el Plan Contable Empersarial 2019\" \/>\n<meta property=\"og:url\" content=\"https:\/\/euscont.com\/blog\/asiento-contable-prestamo-bancario\/\" \/>\n<meta property=\"og:site_name\" content=\"EUSCONT\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-24T14:24:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-24T14:29:16+00:00\" \/>\n<meta name=\"author\" content=\"euscont\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"euscont\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/\"},\"author\":{\"name\":\"euscont\",\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/#\\\/schema\\\/person\\\/e61a270d6de5173d82b82ceb174fdcc2\"},\"headline\":\"Asiento Contable Prestamo Bancario\",\"datePublished\":\"2024-05-24T14:24:49+00:00\",\"dateModified\":\"2024-05-24T14:29:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/\"},\"wordCount\":523,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/#organization\"},\"keywords\":[\"asiento contalble prestamos\",\"prestamos\"],\"articleSection\":[\"Asientos Contables\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/\",\"url\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/\",\"name\":\"Asiento Contable Prestamo Bancario | EUSCONT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/#website\"},\"datePublished\":\"2024-05-24T14:24:49+00:00\",\"dateModified\":\"2024-05-24T14:29:16+00:00\",\"description\":\"Aprende como realizar el asiento contable de un Pr\u00e9stamo Bancario seg\u00fan el Plan Contable Empersarial 2019\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/asiento-contable-prestamo-bancario\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/euscont.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Asiento Contable Prestamo Bancario\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/euscont.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/euscont.com\\\/blog\\\/\",\"name\":\"EUSCONT\",\"description\":\"Blog Empresarial - 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