{"id":26064,"date":"2024-11-04T09:21:41","date_gmt":"2024-11-04T14:21:41","guid":{"rendered":"https:\/\/www.perucontable.com\/laboral\/?p=26064"},"modified":"2024-11-15T09:49:42","modified_gmt":"2024-11-15T14:49:42","slug":"asientos-contables-de-la-cts-guia-practica","status":"publish","type":"post","link":"https:\/\/www.perucontable.com\/laboral\/asientos-contables-de-la-cts-guia-practica\/","title":{"rendered":"Asientos Contables de la CTS: Gu\u00eda Pr\u00e1ctica"},"content":{"rendered":"\n<p>Se acerca el vencimiento para el pago de la CTS, por ello, conoce acerca de la CTS y como contabilizarlo. En este blog, te detallamos todos los asientos contables que merece un reconocimiento de este <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/aulacontable.com\/url\/cvbesobg\" target=\"_blank\">beneficio social<\/a><\/strong>. A su vez, conoce detalles generales del mismo.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"450\" src=\"https:\/\/www.perucontable.com\/laboral\/borrador_final\/wp-content\/uploads\/2024\/05\/image-25-1024x450.png\" alt=\"\" class=\"wp-image-28200\" srcset=\"https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-1024x450.png 1024w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-300x132.png 300w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-768x337.png 768w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-1536x675.png 1536w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-696x306.png 696w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-1068x469.png 1068w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25-956x420.png 956w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-25.png 1671w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"has-text-color\" style=\"color:#051a26\"><strong>\u00bfQu\u00e9  es la CTS?<\/strong><\/h2>\n\n\n\n<ul>\n<li>Es un beneficio para los trabajadores en relaci\u00f3n de dependencia.<\/li>\n\n\n\n<li>El empleador realiza el dep\u00f3sito en dos cuotas (Mayo y Noviembre)<\/li>\n\n\n\n<li>La CTS se entrega al trabajador que posee como m\u00ednimo un mes de servicios a la empresa. <\/li>\n<\/ul>\n\n\n\n<h2 class=\"has-text-color\" style=\"color:#093c29\"><strong>Importancia de la CTS<\/strong><\/h2>\n\n\n\n<p>La CTS es un <strong><a href=\"https:\/\/aulacontable.com\/url\/cvbesobg\" target=\"_blank\" rel=\"noreferrer noopener\">beneficio<\/a><\/strong> cuya finalidad es&nbsp;<strong>brindar al trabajador protecci\u00f3n en caso de desempleo<\/strong>, por lo que, el trabajador solo pod\u00eda acceder al mencionado fondo una vez terminada la relaci\u00f3n laboral que manten\u00eda con la empresa.<\/p>\n\n\n\n<h2><strong>\u00bfCada qu\u00e9 tiempo se deposita la CTS?<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"687\" height=\"382\" src=\"https:\/\/www.perucontable.com\/laboral\/borrador_final\/wp-content\/uploads\/2024\/05\/image-7.png\" alt=\"\" class=\"wp-image-28106\" srcset=\"https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-7.png 687w, https:\/\/www.perucontable.com\/laboral\/wp-content\/uploads\/2024\/05\/image-7-300x167.png 300w\" sizes=\"(max-width: 687px) 100vw, 687px\" \/><\/figure><\/div>\n\n\n<h2><strong>Contabilizaci\u00f3n:<\/strong><\/h2>\n\n\n\n<h5><strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-vivid-red-color\">PRIMERO SE REALIZA EL RECONOCIMIENTO DEL GASTO<\/mark><\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Cuenta contable<\/th><th>Denominaci\u00f3n<\/th><th>Debe<\/th><th>Haber<\/th><\/tr><\/thead><tbody><tr><td><strong>62<\/strong><\/td><td><strong>Gastos de personal, Directores y gerentes<\/strong><\/td><td><strong>x<\/strong><\/td><td><\/td><\/tr><tr><td>629<\/td><td>Beneficios sociales <\/td><td><\/td><td><\/td><\/tr><tr><td>6291<\/td><td>CTS<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>41<\/strong><\/td><td><strong>Remuneraciones por pagar <\/strong><\/td><td><\/td><td><strong>x<\/strong><\/td><\/tr><tr><td>415<\/td><td>Beneficios sociales<\/td><td><\/td><td><\/td><\/tr><tr><td>4151<\/td><td>CTS <\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Por la provisi\u00f3n de la CTS<\/figcaption><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><a href=\"https:\/\/walink.co\/58e160\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.perucontable.com\/laboral\/borrador_final\/wp-content\/uploads\/2024\/11\/Post-1-1024x1024.png\" alt=\"\" class=\"wp-image-30192\" width=\"512\" height=\"512\" \/><\/a><\/figure><\/div>\n\n\n<div class=\"is-content-justification-center is-layout-flex wp-container-1 wp-block-buttons\">\n<div class=\"wp-block-button has-custom-font-size is-style-shadow\" style=\"font-size:18px\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/walink.co\/58e160\" style=\"border-radius:9px;background-color:#1ea271\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Inscr\u00edbete a nuestra especializaci\u00f3n en ASISTENTE CONTABLE (Click aqu\u00ed)<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\" \/>\n\n\n\n<h5><strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-vivid-red-color\">LUEGO EL ASIENTO DEL DESTINO DEL GASTO<\/mark><\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Cuenta contable<\/th><th>Denominaci\u00f3n<\/th><th>Debe<\/th><th>Haber<\/th><\/tr><\/thead><tbody><tr><td>94<\/td><td>Gastos administrativos<\/td><td>x<\/td><td>\ufeff<\/td><\/tr><tr><td>79<\/td><td>Cargas imputables a cuenta de costos y gastos <\/td><td>\ufeff<\/td><td>x<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Por el destino del gasto<\/figcaption><\/figure>\n\n\n\n<div class=\"is-layout-flex wp-block-buttons\"><\/div>\n\n\n\n<h5><strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-vivid-red-color\">FINALMENTE EL PAGO DE LA OBLIGACI\u00d3N<\/mark><\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Cuenta contable<\/th><th>Denominaci\u00f3n<\/th><th>Debe<\/th><th>Haber<\/th><\/tr><\/thead><tbody><tr><td><strong>41<\/strong><\/td><td><strong>Remuneraciones por pagar<\/strong><\/td><td><strong>x<\/strong><\/td><td><\/td><\/tr><tr><td>415<\/td><td>Beneficios sociales<\/td><td>\ufeff<\/td><td>\ufeff<\/td><\/tr><tr><td>4151<\/td><td>CTS<\/td><td>\ufeff<\/td><\/tr><tr><td><strong>10<\/strong><\/td><td><strong>Efectivo y equivalente de efectivo<\/strong><\/td><td><\/td><td><strong>x<\/strong><\/td><\/tr><tr><td>104<\/td><td>Cuentas corrientes de instituciones financieras<\/td><td><\/td><td><\/td><\/tr><tr><td>1041<\/td><td>Cuentas corrientes operativas <\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Por la cancelaci\u00f3n de la CTS<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\" \/>\n\n\n\n<p style=\"font-size:19px\"><strong>Te recomendamos estos cursos para reforzar tus conocimientos contables:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong><a href=\"https:\/\/walink.co\/8e1b71\" target=\"_blank\" rel=\"noreferrer noopener\">Curso de Contabilidad B\u00e1sica<\/a><\/strong><\/li>\n\n\n\n<li><a rel=\"noreferrer noopener\" href=\"https:\/\/walink.co\/8cba8f\" target=\"_blank\"><strong>Curso de Contabilidad Intermedia<\/strong><\/a><\/li>\n\n\n\n<li><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/walink.co\/3a778c\" target=\"_blank\">Diplomado en Contabilidad Integral<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Te recomendamos este video<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"#EnVivo Aprendo en Casa \ud83d\udd34&quot;GRATIFICACI\u00d3N\u201d\" width=\"696\" height=\"392\" src=\"https:\/\/www.youtube.com\/embed\/qTqdVkAfKVo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p><strong>\u00bfQu\u00e9 te pareci\u00f3 el art\u00edculo? Te leemos en los comentarios.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se acerca el vencimiento para el pago de la CTS, por ello, conoce acerca de la CTS y como contabilizarlo. En este blog, te detallamos todos los asientos contables que merece un reconocimiento de este beneficio social. A su vez, conoce detalles generales del mismo. \u00bfQu\u00e9 es la CTS? Importancia de la CTS La CTS [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":15687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"yst_prominent_words":[932,52,2004,212,3298,73,3290,143,339,3383,60],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/posts\/26064"}],"collection":[{"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/comments?post=26064"}],"version-history":[{"count":17,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/posts\/26064\/revisions"}],"predecessor-version":[{"id":30194,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/posts\/26064\/revisions\/30194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/media\/15687"}],"wp:attachment":[{"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/media?parent=26064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/categories?post=26064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/tags?post=26064"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.perucontable.com\/laboral\/wp-json\/wp\/v2\/yst_prominent_words?post=26064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}