ESCUELA NACIONAL DE CIENCIAS COMERCIALES

ESTUDIANTE: Cory Salomé Velásquez Aguilar.

Docente: M.A. Lic. Edson López.

Curso: Contabilidad Gubernamental

Grado: Sexto Perito Contador

Sección: D

Clave: 28

Ciclo Escolar: 2022

 Clase
No. Cargo Salario Base % de Escalafón Escalafón
Escalafonaria

1 Director Q 4,472.00 F 125% Q 5,590.00

2 Sub-Director Q 4,472.00 D 75% Q 3,354.00
3 Secretario-Contador Q 3,875.00 0% Q -
4 Docente Q 4,472.00 A 0% Q -
5 Docente Q 4,472.00 A 0% Q -
6 Docente Q 4,472.00 A 0% Q -
7 Docente Q 4,472.00 A 0% Q -
8 Docente Q 4,472.00 A 0% Q -
9 Docente Q 4,472.00 A 0% Q -
10 Docente Q 4,472.00 A 0% Q -
11 Docente Q 4,472.00 A 0% Q -
12 Operativo Q 2,950.00 0% Q -
13 Operativo Q 2,950.00 0% Q -
14 Operativo Q 2,950.00 0% Q -
15 Docente Q 4,472.00 F 125% Q 5,590.00
16 Docente Q 4,472.00 F 125% Q 5,590.00
17 Docente Q 4,472.00 F 125% Q 5,590.00
18 Docente Q 4,472.00 F 125% Q 5,590.00
19 Docente Q 4,472.00 F 125% Q 5,590.00
20 Docente Q 4,472.00 F 125% Q 5,590.00
21 Docente Q 4,472.00 F 125% Q 5,590.00
22 Docente Q 4,472.00 F 125% Q 5,590.00
23 Docente Q 4,472.00 F 125% Q 5,590.00
24 Docente Q 4,472.00 F 125% Q 5,590.00
25 Secretaria y Oficinista Q 3,450.00 0% Q -
26 Secretaria y Oficinista Q 3,450.00 0% Q -
27 Docente Q 4,472.00 E 100% Q 4,472.00
28 Docente Q 4,472.00 E 100% Q 4,472.00
29 Docente Q 4,472.00 E 100% Q 4,472.00
30
Q 122,481.00 Q 78,260.00
 MODELO DE PLANILLA

Sueldo Bonificación
Total Devengado Total Ingresos
Extraordinario Incentivo IGSS Montepio

Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30

Q 7,826.00 Q 7,826.00 Q 234.78 Q 1,017.38
Q 3,875.00 Q 3,875.00 Q 116.25 Q 426.25
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 4,472.00 Q 4,472.00 Q 134.16 Q 536.64
Q 2,950.00 Q 250.00 Q 3,200.00 Q 88.50 Q 324.50
Q 2,950.00 Q 250.00 Q 3,200.00 Q 88.50 Q 324.50
Q 2,950.00 Q 250.00 Q 3,200.00 Q 88.50 Q 324.50
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 10,062.00 Q 10,062.00 Q 301.86 Q 1,509.30
Q 3,450.00 Q 250.00 Q 3,700.00 Q 103.50 Q 379.50
Q 3,450.00 Q 250.00 Q 3,700.00 Q 103.50 Q 379.50
Q 8,944.00 Q 8,944.00 Q 268.32 Q 1,252.16
Q 8,944.00 Q 8,944.00 Q 268.32 Q 1,252.16
Q 8,944.00 Q 8,944.00 Q 268.32 Q 1,252.16

Q 200,741.00 Q 1,250.00 Q 201,991.00 Q 6,022.23 Q 27,828.03

 DESCUENTOS

ISR Auxilio Postumo ACEP ANAPEP Prima de Fianza Desc. Judiciales Otros

Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q 135.23 Q - Q -

Q 128.69 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q 55.44 Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q - Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 212.54 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 171.18 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 171.18 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -
Q 171.18 Q 80.00 Q 30.00 Q 60.00 Q - Q - Q -

Q 2,980.17 Q 2,320.00 Q 870.00 Q 1,740.00 Q 190.67 Q - Q -

Total Descuentos Liquido a Recibir Firma de
Recibido

Q 2,328.93 Q 7,733.07
Q 1,550.85 Q 6,275.15
Q 767.94 Q 3,107.06
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 840.80 Q 3,631.20
Q 583.00 Q 2,617.00
Q 583.00 Q 2,617.00
Q 583.00 Q 2,617.00
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 2,193.70 Q 7,868.30
Q 653.00 Q 3,047.00
Q 653.00 Q 3,047.00
Q 1,861.66 Q 7,082.34
Q 1,861.66 Q 7,082.34
Q 1,861.66 Q 7,082.34

Q 41,951.10 Q 160,039.90
 PDA. No. -XX/XX/XXXX-
6110 00 00 Gastos de Consumo
6111 00 00 Remuneraciones
6111 01 00 Al Personal Civil
6111 01 01 Sueldos y Salarios Q 202,241.00
6111 01 02 Aportes Patronales al Seguro Social Q 18,066.69
6111 01 03 Otros Aportes Patronales Q 22,081.51
2110 00 00 Cuentas a Pagar a corto Plazo
2113 00 00 Gastos del Personal a Pagar
2113 01 00 Sueldos y Jornales a Pagar Q 160,289.88
2113 02 00 Aportes Patronales a Pagar Q 40,148.20
2113 04 00 Retenciones a Pagar Q 41,951.12
V/ Registro del calculo de nomina de Sueldos pendientes de pago Q 242,389.20 Q 242,389.20
PDA. NO. X -XX/XX/XXXX
2110 00 00 Cuentas a Pagar a corto Plazo
2113 00 00 Gastos del Personal a Pagar
2113 01 00 Sueldos y Jornales a Pagar Q 160,289.88
2113 02 00 Aportes Patronales a Pagar Q 40,148.20
2113 04 00 Retenciones a Pagar Q 41,951.12
1110 00 00 ACTIVO DISPONIBLE
1112 00 00 Bancos
1112 01 00 Fondo Común Q 242,389.20
V/ Registro de las transferencias para hacer efectivo el pago de salarios Q 242,389.20 Q 242,389.20
 Clase % de
No. Cargo Salario Base Escalafonaria Escalafón Escalafón

1 Director Q 4,472.00 D 75% Q 3,354.00

2 Sub-Director Q 4,472.00 F 125% Q 5,590.00
3 Secretario-Contador Q 4,250.50 0% Q -
4 Docente Q 4,472.00 A 0% Q -
5 Docente Q 4,472.00 A 0% Q -
6 Docente Q 4,472.00 A 0% Q -
7 Docente Q 4,472.00 A 0% Q -
8 Docente Q 4,472.00 A 0% Q -
9 Operativo Q 3,755.40 0% Q -
10 Operativo Q 3,755.40 0% Q -
11 Catedrático Q 4,472.00 E 100% Q 4,472.00
12 Catedrático Q 4,472.00 E 100% Q 4,472.00
13 Catedrático Q 4,472.00 E 100% Q 4,472.00
14 Catedrático Q 4,472.00 E 100% Q 4,472.00
15 Catedrático Q 4,472.00 E 100% Q 4,472.00
16 Catedrático Q 4,472.00 E 100% Q 4,472.00
17 Secretaria y Oficinista Q 3,950.00 0% Q -
18 Secretaria y Oficinista Q 3,950.00 0% Q -
19 Docente Q 4,472.00 C 50% Q 2,236.00
20 Docente Q 4,472.00 C 50% Q 2,236.00
21 Docente Q 4,472.00 C 50% Q 2,236.00
22 Docente Q 4,472.00 C 50% Q 2,236.00
23 Docente Q 4,472.00 C 50% Q 2,236.00

Q 100,157.30 Q 46,956.00
 MODELO DE PLANILLA
DES
Sueldo
Bonificación
Extraordinari Total Devengado Incentivo Total Ingresos
o IGSS Montepio ISR

Q - Q 7,826.00 Q - Q 7,826.00 Q 234.78 Q 1,017.38 Q 128.69

Q - Q 10,062.00 Q - Q 10,062.00 Q 301.86 Q 1,509.30 Q 212.54
Q - Q 4,250.50 Q 250.00 Q 4,500.50 Q 127.52 Q 510.06 Q -
Q - Q 4,472.00 Q - Q 4,472.00 Q 134.16 Q 536.64 Q -
Q - Q 4,472.00 Q - Q 4,472.00 Q 134.16 Q 536.64 Q -
Q - Q 4,472.00 Q - Q 4,472.00 Q 134.16 Q 536.64 Q -
Q - Q 4,472.00 Q - Q 4,472.00 Q 134.16 Q 536.64 Q -
Q - Q 4,472.00 Q - Q 4,472.00 Q 134.16 Q 536.64 Q -
Q - Q 3,755.40 Q 250.00 Q 4,005.40 Q 112.66 Q 413.09 Q -
Q - Q 3,755.40 Q 250.00 Q 4,005.40 Q 112.66 Q 413.09 Q -
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 8,944.00 Q - Q 8,944.00 Q 268.32 Q 1,252.16 Q 171.18
Q - Q 3,950.00 Q 250.00 Q 4,200.00 Q 118.50 Q 434.50 Q -
Q - Q 3,950.00 Q 250.00 Q 4,200.00 Q 118.50 Q 434.50 Q -
Q - Q 6,708.00 Q - Q 6,708.00 Q 201.24 Q 872.04 Q 81.74
Q - Q 6,708.00 Q - Q 6,708.00 Q 201.24 Q 872.04 Q 81.74
Q - Q 6,708.00 Q - Q 6,708.00 Q 201.24 Q 872.04 Q 81.74
Q - Q 6,708.00 Q - Q 6,708.00 Q 201.24 Q 872.04 Q 81.74
Q - Q 6,708.00 Q - Q 6,708.00 Q 201.24 Q 872.04 Q 81.74

Q - Q 147,113.30 Q 1,250.00 Q 148,363.30 Q 4,413.40 Q 19,288.29 Q 1,777.01

A
DESCUENTOS

Auxilio Prima de
ACEP ANAPEP Desc. Judiciales Otros
Postumo Fianza Total
Descuentos
Q 80.00 Q 30.00 Q 60.00 Q 105.18 Q - Q - Q 1,656.03
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 2,193.70
Q 80.00 Q 30.00 Q 60.00 Q 60.49 Q - Q - Q 868.07
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 840.80
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 840.80
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 840.80
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 840.80
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 840.80
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 695.76
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 695.76
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,861.66
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 723.00
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 723.00
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,325.02
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,325.02
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,325.02
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,325.02
Q 80.00 Q 30.00 Q 60.00 Q - Q - Q - Q 1,325.02

Q 1,840.00 Q 690.00 Q 1,380.00 Q 165.67 Q - Q - Q 29,554.37

 Liquido a Firma de
Recibir Recibido
Q 6,169.97
Q 7,868.30
Q 3,632.44
Q 3,631.20
Q 3,631.20
Q 3,631.20
Q 3,631.20
Q 3,631.20
Q 3,309.64
Q 3,309.64
Q 7,082.34
Q 7,082.34
Q 7,082.34
Q 7,082.34
Q 7,082.34
Q 7,082.34
Q 3,477.00
Q 3,477.00
Q 5,382.98
Q 5,382.98
Q 5,382.98
Q 5,382.98
Q 5,382.98

Q 118,808.93
Pda. 1 8/15/2022
6110 00 00 Gastos de Consumo
6111 00 00 Remuneraciones
6111 01 00 Al Personal Civil
6111 01 01 Sueldos y Salarios Q 148,363.30
6111 01 02 Aportes Patronales al Seguro Social Q 13,240.20
6111 01 03 Otros Aportes Patronales Q 16,182.46
2110 00 00 Cuentas a Pagar a corto Plazo
2113 00 00 Gastos del Personal a Pagar
2113 01 00 Sueldos y Jornales a Pagar Q 118,808.93
2113 02 00 Aportes Patronales a Pagar Q 29,422.66
2113 04 00 Retenciones a Pagar Q 29,554.37
V/ Registro del calculo de nomina de Sueldos pendientes de pago Q 177,785.96 Q 177,785.96
Pda. 2 8/15/2022
2110 00 00 Cuentas a Pagar a corto Plazo
2113 00 00 Gastos del Personal a Pagar
2113 01 00 Sueldos y Jornales a Pagar Q 118,808.93
2113 02 00 Aportes Patronales a Pagar Q 29,422.66
2113 04 00 Retenciones a Pagar Q 29,554.37
1110 00 00 ACTIVO DISPONIBLE
1112 00 00 Bancos
1112 01 00 Fondo Común Q 177,785.96
V/ Registro de las transferencias para hacer efectivo el pago de salarios Q 177,785.96 Q 177,785.96