1. Concepto de pagos y cobros

En el lenguaje cotidiano es muy común que se empleen indistintamente los términos ingreso y cobro y las expresiones gasto y pago. Pero, desde un punto de vista contable, esto no es así. Pagos son las salidas de dinero y cobros las entradas que se produzcan en la tesorería de la empresa. Así, en principio, ante el alta o la baja de algún elemento patrimonial, la empresa paga o cobra dinero. El patrimonio empresarial, como consecuencia de la realización de este tipo de operaciones, no varía cuantitativamente, pero sí cualitativamente, al variar su composición.

 

EJEMPLO 1

A comienzos del ejercicio X0, una empresa presenta el siguiente balance:

 

Activo
Tesorería
Ordenadores
100.000
50.000
Total 
150.000

 

 

Pasivo
Capital social
150.000
Total
150.000

 

La empresa compra un vehículo, que paga al contado, por 150.000 u.m. y vende un ordenador por 30.000 u.m., que cobra en efectivo.

Se pide:

Analizar los efectos de estas transacciones en el patrimonio empresarial.

Como:

 

Neto = Activo – Pasivo

 

A principios del año X0, el:

Neto = (100.000 + 50.000) – 0 = 150.000 u.m.

 

Tras la realización de las operaciones indicadas, el saldo de tesorería pasa a ser de 88.000 u.m., el de los ordenadores de 47.000 u.m. y el de los vehículos de 15.000 u.m. En consecuencia:

 

Neto = (88.000 + 47.000 + 15.000) – 0 = 150.000 u.m.

 

En definitiva, el patrimonio no se ha visto modificado cuantitativamente, pero su composición no es la misma que la existente en el momento inicial, circunstancia que constaría en el balance que pasaría a ser:

 

Activo
Tesorería
Ordenadores
Vehículos
88.000
47.000
15.000
Total 
150.000

 

 

Pasivo
Capital social
150.000
Total
150.000

 

De todas formas, en el tráfico empresarial es muy habitual que se aplacen los pagos. El hecho de que por la venta, compra u otra operación análoga de cierto elemento patrimonial se originen obligaciones de pago y derechos de cobro, repercute en el patrimonio empresarial del modo visto.

 

Comentarios

COMO CONTABILIZO EL INTERES DE UN PAGARE

jorge loyola

el interes de un pagarè se considera como un GASTO FINANCIERO

Hola, me parece muy interesante su web con información general de contabilidad pero creo que las cantidades del ejemplo son erróneas. Sunpongo que el vehículo se ha vendido por 15.000 u.m. y no por 150.000 u.m., mientras que el ordenador se ha vendido por 3.000 u.m. y no por 30.000 u.m. como dice el ejemplo.

Sin más, un saludo,

Maria

HOLA:
PODRIAN AYUDARME NOSE EN QUE CUENTA CONTABILIZAR LOS PAGOS A SUNARP.
GRACIAS

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