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1. The P.U.C
JohanaTorres
AdrianaOrtegon
Maritza Becerra
Lizeth Antonio

2. The puc is conform by catalog of account
and dynamic for the application in the
register accounting of all operation
economic.
The catalog of account is organize of the
next way:
 Class: the first digit.
 Group: The two first digits.
 Account: The four first digits.
 Subaccount: The six first digits.

3. The class that identify the first digit is:
Class 1: Active
Class 2: Pasive
Class 3: Patrimony
Class 4: Income
Class 5: Expense
Class 6: Cost of sale
Class 7: Cost of production
Class 8: Account of order deptor
Class 9: Account of order creditor

4. The class 1,2 and 3 conform
the balance general, the class
4,5,6 and 7 conform the status
profit or earning report, and
the class 8,9 conform the
status of order.

5.  Class 1: Active
It is the combination of the account that
represent the assets and fees tangibles or
intangibles property of the business.
It class is conform by the next group:
 Group 11: Available
 Group 12: Investment
 Group 13: Deptors
 Group 14: Inventory
 Group 15: Property plant and team
 Group 16: Intangibles
 Group 17: Defer
 Group 18: Other actives

6. Class 2: Pasive
It is the group of account that represent the
obligations of the business in progress of activity
economic in money, assets and services.
It class is conform by the next group:
 Group 21: Obligation Financial
 Group 22: Supplier
 Group 23: Account for pay
 Group 24: Duty encumbrance and tax
 Group 25: Obligations labors
 Group 26: Pasives estimation and provisions
 Group 27: Defers
 Group 28: Others pasives
 Group 29: Bonus and papers commercials

7. Class 3: Patrimony
It is the combination of the account that
represent the price residual of compare the
active total less the pasive.
It class is conform by the next group:
 Group 31: Capital social
 Group 32: Surplus of capital
 Group 33: Reserves
 Group 34: Revaluation of patrimony
 Group 35: Dividends
 Group 36: Result of exercise
 Group 37: Result of exersices previous
 Group 38: Surplus of valorizacion

8. Class 4: Income
It is the group of account that represent
the profit operational financial that the
business has in the developed of his
activity in an exercise certain.
It class is conform by the next group:
 Group 41: Operationals
 Group 42: Not operationals
 Group 43: Adjust for inflation

9. Class 5: Expenses
It is the combination of the account that
represent the debit incur the business in the
turn normal of his activity in an exercise
certain.
It class is conform by the next group:
 Group 51: Operationals of administration
 Group 52: Operationals of sale
 Group 53: Not operationals
 Group 54: Duty of rent and complementary
 Group 59: Profit and lose

10. Class 6: Cost of sale
It is the account that represent
accumulation of the cost directs or
indirects that it need in the
production or services sell.
It class is conform by the next group:
 Group 61: Cost of sale and provision
of a services
 Group 62: Purchases

11. Class 7: Cost of production
It is the account that represent the debit
with the make products of assets or
services of the business where it obtain
his incomes.
It class is conform by the next group:
 Group 71: Raw material
 Group 72: Workforce
 Group 73: Costs indirects
 Group 74: Contract of services

12. Class 8: Account of order deptor
It is the account that reflect actions of the that
it can generate duty affect the structure
financial of business.
It class is conform by the next group:
 Group 81: Duty contingent
 Group 82: Deptor fiscal
 Group 83: Deptor of control
 Group 84: Duty contingent for against
 Group 85: Deptor fiscal for against
 Group 86: Deptor of control for against

13. Class 9: Account of order creditor
It is the account that register the contract related
whit obligations.
It class is conform by the next group:
 Group 91: Responsibility contingent
 Group 92: Worthy fiscal
 Group 93: Worthy of control
 Group 94: Responsibility contingents for against
 Group 95: Worthy fiscal for against
 Group 96: Worthy of control for against

14. Thank you