El Banco de la Nación nos ha aceptado un pagaré a 120 días por S/ 100,000.
La contabilización por pagaré es la siguiente:
| CÓDIGO | ————————x——————— | DEBE | HABER |
| 10 | EFECTIVO Y EQUIVALENTES DE EFECTIVO | 100,000.00 | |
| 104 | Cuentas corrientes en instituciones financieras | ||
| 1041 | Cuentas corrientes operativas | ||
| 45 | OBLIGACIONES FINANCIERAS | 100,000.00 | |
| 454 | Otros Instrumentos financieros por pagar | ||
| 4544 | Pagarés | ||
| x/x Por el financiamiento obtenido |
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