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A CTIV O ACTIVO CORRIENTE: ACTIVO DISPONIBLE: CAJA : Caja Moneda Nacional Caja Moneda Extranjera FONDO FIJO: Caja Chica BANCOS: Banco Santa Cruz Cta. Cte. M/N Banco Santa Cruz Cta. Cte. M/E CAJAS DE AHORRO Banco Santa Cruz M/N Ahorros Banco Santa Cruz M/E Ahorros ACTIVO EXIGIBLE: CUENTAS POR COBRAR Cuentas por Cobrar - Clientes M/N Cuentas por Cobrar - Clientes M/E DOCUMENTOS POR COBRAR Documentos por Cobrar - Clientes M/N Documentos por Cobrar - Clientes M/E CUENTAS POR COBRAR - EMPLEADOS Anticipo de Sueldos M/N Anticipo de Sueldos M/E Fondos a Rendir - M/N Fondos a Rendir - M/E Préstamos por Cobrar - M/N Préstamos por Cobrar - M/E TRIBUTOS FISCALES Crédito Fiscal I.V.A. Crédito Fiscal I.V.A. por Compensar DEUDORES VARIOS Alquileres por Cobrar- M/N Alquileres por Cobrar - M/E Comisiones sobre Ventas Intereses por Cobrar - M/N Intereses por Cobrar - M/E DEUDORES C/CARGO CTA. Anticipo a Proveedores - M/N Anticipo a Proveedores - M/E Anticipo a Contratistas - M/N Anticipo a Contratistas - M/E PREVISION P/CTAS. INCOBRABLES Cuentas Incobrables - Clientes Cuentas Incobrables - Proveedores

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1.1.03.00.000 1.1.03.01.000 1.1.03.01.001 1.1.04.00.000 1.1.04.01.000 1.1.04.01.001 1.1.04.01.002 1.1.04.01.003 1.1.04.01.004 1.1.04.01.005 1.1.04.01.006 1.1.04.01.007 1.2.00.00.000 1.2.01.00.000 1.2.01.01.000 1.2.01.01.001 1.2.01.02.000 1.2.01.02.001 1.2.01.02.002 1.2.01.03.000 1.2.01.03.001 1.2.01.03.002 1.2.01.04.000 1.2.01.04.001 1.2.01.04.002 1.2.01.05.000 1.2.01.05.001 1.2.01.05.002 1.2.01.06.000 1.2.01.06.001 1.2.01.06.002 1.2.01.07.000 1.2.01.07.001 1.2.01.07.002 1.2.01.08.000 1.2.01.08.001 1.2.01.08.002 1.2.01.09.000 1.2.01.09.001 1.2.02.00.000 1.2.02.01.000 1.2.02.01.001 1.2.02.01.002

ACTIVO REALIZABLE ALMACEN CENTRAL Inventario de Mercadería ACTIVO DIFERIDO DE C.P. GASTOS PAGADOS POR ANTICIPADO Seguros Anticipados Anticipo I.U.E. - Compensar I.T. Suscripciones Anticipadas Promoción y Publicidad Anticipada Alquileres Pagados por Anticipado Comisiones Pagadas por Anticipado Intereses pagados por Anticipado ACTIVO NO CORRIENTE BIENES DE USO TERRENOS Terrenos EDIFICIOS Edificios Depreciación Acumul. Edificios MUEBLES Y ENSERES Muebles y Enseres Depreciación Acumul. Muebles y Enseres VEHICULOS Vehículos Depreciación Acumul. Vehículos EQUIPO DE COMPUTACION Equipo de Computación Depreciación Acumul. Equipo Computac. MAQUINARIA Y EQUIPO Maquinaria y Equipo Depreciación Acumul. Maq. y Equipo HERRAMIENTAS Herramientas Depreciación Acumul. Herramientas MEJORAS Mejoras Depreciación Acumul. Mejoras OBRAS EN CONSTRUCCION Obras en Construcción ACTIVO TRANSITORIO MERCADERIA EN TRANSITO Compras Locales Compras del Exterior

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Plan de Cuentas

Plan de Cuentas 1.2.03.00.000 1.2.03.01.000 1.2.03.01.001 1.2.03.01.002 1.2.03.01.003 1.2.04.00.000 1.2.04.01.000 1.2.04.01.001 1.2.04.01.002 1.2.04.01.003 1.2.04.01.004 1.2.04.01.008 2.0.00.00.000 2.1.00.00.000 2.1.01.00.000 2.1.01.01.000 2.1.01.01.001 2.1.01.01.002 2.1.01.02.000 2.1.01.02.001 2.1.01.02.002 2.1.01.02.003 2.1.01.02.004 2.1.01.03.000 2.1.01.03.001 2.1.01.03.002 2.1.01.03.003 2.1.01.03.004 2.1.01.03.005 2.1.01.04.000 2.1.01.04.001 2.1.01.04.002 2.1.01.04.003 2.1.01.04.004 2.1.01.04.005 2.1.01.04.006 2.1.01.04.007

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INVERSIONES INVERSIONES PERMANENTES Acciones Telefónicas - COTAS LTDA. Aportaciones - SAGUAPAC Aportaciones - CRE ACTIVO DIFERIDO DE L.P. GASTOS PAGADOS POR ANTICIPADO Terrenos p/futuras construcciones Seguros Anticipados Suscripciones Anticipadas Publicidad y Promoción Anticipada Gastos de Organización P AS IV O PASIVO CORRIENTE PASIVO EXIGIBLE C.P. CUENTAS POR PAGAR Proveedores M/N Proveedores M/E SERVICIOS BASICOS Teléfono Fijo - COTAS LTDA. Agua potable - SAGUAPAC Energía Eléctrica - CRE Conferencias - ENTEL OBLIGACIONES CON INSTITUC. FINANCIERAS Crédito por Pagar Intereses por Pagar Comisiones bancarias por pagar Avance en Cta. CTe. Sobregiros Bancarios APORTES Y RETENCIONES POR PAGAR Administradoras Fondos de Pensiones Seguridad Social Provivienda RC-IVA a Dependientes RC-IVA a Terceros I.V.A. a Terceros I.U.E. a Terceros

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OBLIGACIONES CON EL PERSONAL Sueldos y Salarios por Pagar Aguinaldos por Pagar Finiquitos por Pagar Subsidios por Pagar Vacaciones por Pagar TRIBUTOS FISCALES Débito Fiscal I.V.A. Impuesto a las Transac. por Pagar Impuesto a la Utilidad de Empresas Patente Municipal Impuesto a la Propiedad de Bienes INGRESOS COBRADOS POR ANTICIPADO Alquileres cobrados por Anticipado Ventas cobradas por Anticipado Comisiones Cob. por Anticipado Intereses Cob. por Anticipado ACREEDORES VARIOS Servicio de Vigilancia Honorarios Profesionales PROVISIONES DE GESTION Provisión Aguinaldo de Navidad Prima Anual Provisión Ctas. Pendientes PASIVO NO CORRIENTE PASIVO EXIGIBLE L.P. OBLIGACIONES CON INSTITUC. FINANCIERAS Créditos por Pagar Comisiones Bancarias por Pagar Intereses por Pagar PROVISIONES Y PREVISIONES Provisión para Indemnizaciones Previsión p/ctas. Incobrables Amortización Gtos. de Organización #$6 (+6 * 5 #* *!? 3

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Plan de Cuentas

Plan de Cuentas 3.0.00.00.000 PATRIMONIO NETO 3.1.00.00.000 CAPITAL 3.1.01.00.000 CAPITAL SOCIAL 3.1.01.01.000 CAPITAL PROPIETARIO 3.1.01.01.001 Aportes de Capital - Socio A 3.1.02.00.000 AJUSTE GLOBAL DEL PATRIMONIO 3.1.02.01.000 AJUSTES AL PATRIMONIO 3.1.02.01.001 Ajuste Global del Patrimonio 3.1.03.00.000 RESERVAS 3.1.03.01.000 RESERVA LEGAL 3.1.03.02.000 RESERVA VOLUNTARIA 3.1.03.03.000 RESERVA P/REVALUO TEC. BIENES DE USO 3.1.04.00.000 RESULTADOS 3.1.04.01.000 RESULTADOS ACUMULADOS 3.1.04.01.001 Resultados Acumul. Gestiones Anteriores 3.1.04.01.002 Ajustes Gestiones Anteriores 3.1.04.02.000 UTILIDADES A DISTRIBUIR 3.1.04.02.001 Utilidades a Distribuir 3.1.04.03.000 UTILIDAD DE GESTION 3.1.04.03.001 Utilidad Neta de Gestión 3.1.04.04.000 PERDIDA DE GESTION 3.1.04.04.001 Pérdida Neta de Gestión 4.0.00.00.000 CUENTAS DE INGRESOS 4.1.00.00.000 INGRESOS 4.1.01.00.000 INGRESOS OPERATIVOS 4.1.01.01.000 VENTAS 4.1.01.01.001 Ventas De Repuestos 4.1.01.01.002 Devoluciones sobre Ventas 4.1.01.01.003 Descuentos sobre Ventas 4.1.01.01.004 Sobrantes en Ventas 4.1.01.01.005 Productos en Promoción 4.1.01.01.006 Intereses Ganados 4.1.01.01.008 Otros Ingresos Operativos 4.1.01.01.007 Diferencia de Cambio 4.1.01.02.000 AJUSTE P/INFLAC. Y TENEN. DE BIENES 4.1.01.02.001 Ajuste p/inflac. y Tenen. de Bienes 4.1.01.02.002 Ajuste Valores Monetarios 4.1.02.00.000 INGRESOS NO OPERATIVOS 4.1.02.01.000 INGRESOS VARIOS 4.1.02.01.001 Alquileres Ganados 4.1.02.01.002 Comisiones Ganadas 4.1.02.01.003 Intereses Ganados 4.1.02.01.004 Ganancia en Vta. de Activo Fijo 4.1.02.01.005 Multas Disciplinarias 4.1.02.01.006 Diferencias en Inventarios 4.1.02.01.007 Sobrantes en caja 4.1.02.01.099 Ingresos No3 Operativos #$6 (+6 Otros *5 #* *!? #!!*

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CUENTAS DE EGRESOS: EGRESOS OPERATIVOS Y ADMINISTRATIVOS EGRESOS OPERATIVOS COSTO DE VENTA Costo de Mercadería Vendida Devoluciones sobre Compras Comisiones sobre ventas Reposición sobre Ventas EGRESOS ADMINISTRATIVOS GASTOS DE PERSONAL Sueldos y Salarios Pagados Aguinaldos Pagados Gastos por Indemnización Gastos por Desahucios Pagados Gastos por Vacaciones Pagadas Gastos por Bonificaciones y Premios Gastos por Capacitación al Personal Gastos por Pasajes y Viáticos Gastos por Transporte Alimentación al Personal Agasajos al Personal CARGAS SOCIALES Aportes Caja Nal.de Salud Aportes AFP's sobre riesgos Aportes Pro-Vivienda Aportes INFOCAL Retenciones Aportes RC-IVA Dependientes Aportes Varios OTRAS CARGAS SOCIALES Subsidio Pre-Natal Subsidio de Natalidad Subsidio de Lactancia Subsidio de Sepelio Otros Subsidios PAGO DE TRIBUTOS FISCALES Impuesto a la Propiedad Bien Inmueb. Impuestos Municipales Impuesto al Valor Agregado Impuesto a las Transacciones Impuesto a la Utilidad de Empresas Gastos por Multas y Recargos Otros Impuestos ,5 #

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Plan de Cuentas

Plan de Cuentas 5.1.02.05.000 5.1.02.05.001 5.1.02.05.002 5.1.02.05.003 5.1.02.05.004 5.1.02.05.005 5.1.02.05.006 5.1.02.05.007 5.1.02.05.008 5.1.02.05.009 5.1.02.05.010 5.1.02.05.011 5.1.02.05.012 5.1.02.05.013 5.1.02.05.014 5.1.02.05.015 5.1.02.05.016 5.1.02.05.017 5.1.02.05.018 5.1.02.05.019 5.1.02.05.020 5.1.02.05.021 5.1.02.05.022 5.1.02.05.023 5.1.02.05.024 5.1.02.05.025 5.1.02.05.026 5.1.02.05.027 5.1.02.05.028 5.1.02.05.029 5.1.02.05.030 5.1.02.05.031 5.1.02.05.032 5.1.02.05.033 5.1.02.05.034 5.1.02.05.098 5.1.02.05.099 ,5 #

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GASTOS GENERALES Servicios de Refrigerios Energía Eléctrica Servicios de Agua Potable Telecomunicaciones e Internet Servicios de Imprenta y Empaste Combustibles y Lubricantes Servicios de Courrier y Correos Servicios de Fletes y Transporte Servicios de Formularios Servicios Fotocopias y Anillado Servicios Legales, Notariales y Judicial Gastos de Representación Suscripciones y Afiliaciones Material de Escritorio Material de Limpieza y Aseo Botiquín Primeros Auxilios Seguros Pagados Seguridad y Vigilancia Promoción y Publicidad Material de Computación Alimentación al Personal Mantenimiento Eléctrico Uniformes de Empleados Ropa de Trabajo Viáticos Gastos de Viaje Repuestos y Accesorios Vehículos Repuestos y Acc. Equipo Computac. Servicios de Limpieza Licencias y similares Tasas Regulación Alquileres Pagados Gastos Navideños Aportes a Instituciones Ajuste Gastos Gestiones Anteriores Otros Gastos

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GASTOS FINANCIEROS Gastos por Chequera Gastos por Visación Cheques Comisiones Bancarias Intereses Bancarios Gastos de Formularios Comisiones Tarjetas de Crédito Comisiones Red Enlace Mantenimiento Ctas. Ctes. Intereses por Sobregiro Ctas. Ctes. Intereses Penales Intereses por Préstamo Propietario Intereses a Particulares Faltante en Caja Otros Gastos Financieros DEPRECIACION BIENES DE USO Depreciación Edificios Depreciación Muebles y Enseres Depreciación Vehículos Depreciación Equipo Computación Depreciación Maquinaria y Equipo Depreciación Herramientas Depreciación Mejoras MANTENIMIENTO Y REPARACIONES Mantto. y Reparación Inmuebles Mantto. y Reparac. Muebles y Enseres Mantto. y Reparac. Vehículos Mantto. y Reparac. Equipo Computación Mantto. y Reparac. Maquinaria y Equipo Mantto. y Reparac. Herramientas GASTOS NO DEDUCIBLES Multas y Accesorios Donaciones Varias Depreciación Bienes de Uso PERDIDA DE CAPITAL BAJA BIENES DE USO Bienes en Mal Estado Bienes Reemplazados Pérdida en Vta. Bienes de Uso PREVISIONES Y PROVISIONES PROVISIONES Castigo Amortiz. Gastos de Organiz. PREVISIONES Castigo Previsión Ctas. Incobrables PERDIDA EN DIFERENCIA CAMBIO DIFERENCIA DE CAMBIO Ajuste Correcciones Valores Monetarios Ajuste por Inflac. y Tenen. de Bienes OTROS EGRESOS NO OPERATIVOS

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