{"id":1495,"date":"2018-12-31T05:57:13","date_gmt":"2018-12-31T05:57:13","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=1495"},"modified":"2020-02-03T19:42:20","modified_gmt":"2020-02-04T00:42:20","slug":"prestamos-de-accionistas-tratamiento-contable","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/","title":{"rendered":"PR\u00c9STAMOS DE ACCIONISTAS \u2013 Tratamiento contable"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;1495&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;21&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.6&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;4&quot;,&quot;greet&quot;:&quot;Califica este post&quot;,&quot;legend&quot;:&quot;4.6\\\/5 - (21 votos)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;PR\\u00c9STAMOS DE ACCIONISTAS \\u2013 Tratamiento contable&quot;,&quot;width&quot;:&quot;126.8&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 126.8px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.6\/5 - (21 votos)    <\/div>\n    <\/div>\n\n<p class=\"has-medium-font-size\">Es com\u00fan hablar en las empresas sobre falta de liquidez, ya sea por momentos de inversi\u00f3n o por dif\u00edciles momentos que se atraviesa; es por ello que siempre est\u00e1n recurriendo a obtener pr\u00e9stamos de terceras personas o pr\u00e9stamos de Accionistas.<\/p>\n\n\n\n<script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\n<!-- bloque sidebar 13092017 -->\n<ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<p class=\"has-medium-font-size\">En esta\noportunidad abordaremos el tratamiento contable de los pr\u00e9stamos de accionistas\nque reciben las empresas mediante un caso pr\u00e1ctico planteado.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Caso Pr\u00e1ctico:<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">En Junta\nGeneral de Accionistas de la empresa OP CONSULTANTS SAC, se ha tomado el\nacuerdo de obtener un pr\u00e9stamo por parte del Socio Omar Jovany Panta Chero, por\nun importe de S\/15,000.00. Dicho pr\u00e9stamo ser\u00e1 devuelto en un plazo de 90 d\u00edas\na una tasa del 10% y en cuotas iguales.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Primero:<\/strong> Registramos el ingreso del pr\u00e9stamo a la cuenta de la empresa:<\/p>\n\n\n\n<script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\n<!-- bloque sidebar 13092017 -->\n<ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/12\/Prestamo-de-accionista-1024x415.jpg\" alt=\"\" class=\"wp-image-1496\"\/><figcaption>Pr\u00e9stamos de Accionistas &#8211; El Blog del Contador<\/figcaption><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Segundo:<\/strong> Se establece la forma de pago, en 3 cuotas iguales a un inter\u00e9s del 10%.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/12\/Prestamo..jpg\" alt=\"\" class=\"wp-image-1497\"\/><figcaption>Cronograma de pago &#8211; El Blog del Contador<\/figcaption><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Tercero:<\/strong> Empezamos a registrar los Pagos seg\u00fan vencimiento de cada cuota.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i2.wp.com\/elblogdelcontador.com\/wp-content\/uploads\/2018\/12\/Pago-Prestamo.jpg?fit=702%2C480\" alt=\"\" class=\"wp-image-1498\"\/><\/figure>\n\n\n\n<script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\n<!-- bloque sidebar 13092017 -->\n<ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<p><strong>Nota:<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Similar procedimiento se sigue para la cancelaci\u00f3n de las dem\u00e1s cuotas.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Puedes descargar este Post en PDF <strong><a href=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/12\/Prestamo-de-Accionistas.pdf\">Aqu\u00ed.<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Quedo muy agradecido con todos ustedes, espero como siempre que este Post haya sido de mucha utilidad. <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ya saben, si\nles pareci\u00f3 interesante esta informaci\u00f3n, \u00a1comp\u00e1rtela con tus amigos y\/o\ncolegas en las redes sociales!<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Atentamente:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>CPCC Omar\nJovany Panta Chero<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Asesor y\nConsultor de Empresas<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Docente,\nExpositor y Capacitador en Temas Contable &#8211; Tributario<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Visita\nnuestra P\u00e1gina web: <a href=\"http:\/\/www.elblogdelcontador.com\/\">(wwww.elblogdelcontador.com)<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\">S\u00edguenos en:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Canal YouTube:<\/strong>&nbsp;<a href=\"https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA?view_as=subscriber\">El Blog del Contador Peruano<\/a><\/p>\n\n\n\n<script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\n<ins class=\"adsbygoogle\" style=\"display:block\" data-ad-format=\"autorelaxed\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"2286514815\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<script type=\"text\/javascript\" src=\"\/\/downloads.mailchimp.com\/js\/signup-forms\/popup\/unique-methods\/embed.js\" data-dojo-config=\"usePlainJson: true, isDebug: false\"><\/script><script type=\"text\/javascript\">window.dojoRequire([\"mojo\/signup-forms\/Loader\"], function(L) { L.start({\"baseUrl\":\"mc.us16.list-manage.com\",\"uuid\":\"f9a6afc100a5407d7bd3dc327\",\"lid\":\"2ba64b2b9d\",\"uniqueMethods\":true}) })<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Es com\u00fan hablar en las empresas sobre falta de liquidez, ya sea por momentos de inversi\u00f3n o por dif\u00edciles momentos que se atraviesa; es por ello que siempre est\u00e1n recurriendo a obtener pr\u00e9stamos de terceras personas o pr\u00e9stamos de Accionistas. En esta oportunidad abordaremos el tratamiento contable de los pr\u00e9stamos de accionistas que reciben las [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2708,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[126],"tags":[414,415,268],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v21.9.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u25b7 PR\u00c9STAMOS DE ACCIONISTAS \u2013 Tratamiento contable - El Blog del Contador Peruano \u2705<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PR\u00c9STAMOS DE ACCIONISTAS \u2013 Tratamiento contable\" \/>\n<meta property=\"og:description\" content=\"Es com\u00fan hablar en las empresas sobre falta de liquidez, ya sea por momentos de inversi\u00f3n o por dif\u00edciles momentos que se atraviesa; es por ello que siempre est\u00e1n recurriendo a obtener pr\u00e9stamos de terceras personas o pr\u00e9stamos de Accionistas. En esta oportunidad abordaremos el tratamiento contable de los pr\u00e9stamos de accionistas que reciben las [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\" \/>\n<meta property=\"og:site_name\" content=\"El Blog del Contador Peruano\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/\" \/>\n<meta property=\"article:author\" content=\"#\" \/>\n<meta property=\"article:published_time\" content=\"2018-12-31T05:57:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-04T00:42:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/12\/PR\u00c9STAMOS-DE-ACCIONISTAS-\u2013-Tratamiento-contable.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"809\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Omar Panta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:site\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Omar Panta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\"},\"author\":{\"name\":\"Omar Panta\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d\"},\"headline\":\"PR\u00c9STAMOS DE ACCIONISTAS \u2013 Tratamiento contable\",\"datePublished\":\"2018-12-31T05:57:13+00:00\",\"dateModified\":\"2020-02-04T00:42:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\"},\"wordCount\":297,\"commentCount\":25,\"publisher\":{\"@id\":\"https:\/\/elblogdelcontador.com\/#organization\"},\"keywords\":[\"INTERESES\",\"PRESTAMOS DE ACCIONISTAS\",\"TRATAMIENTO CONTABLE\"],\"articleSection\":[\"Contable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\",\"url\":\"https:\/\/elblogdelcontador.com\/prestamos-de-accionistas-tratamiento-contable\/\",\"name\":\"\u25b7 PR\u00c9STAMOS DE ACCIONISTAS \u2013 Tratamiento contable - 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