Por AngelContable
Una empresa Matriz recibe de su subsidiaria un anticipo de S/ 23,600 para una posible venta en lo posterior.
Los anticipos se reconocen de la siguiente forma:
| CÓDIGO | ————————x——————— | DEBE | HABER |
| 10 | EFECTIVO Y EQUIVALENTES DE EFECTIVO | 23,600.00 | |
| 104 | Cuentas corrientes en instituciones financieras | ||
| 47 | CUENTAS POR PAGAR DIVERSAS – RELACIONADAS | 23,600.00 | |
| 473 | Anticipos recibidos | ||
| 4732 | Subsidiarias | ||
| x/x Por el anticipo obtenido |
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