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CONTABILIDAD : La Conciliación Bancaria y la Cuenta Corriente
Enviado por fsolorzano el 21/4/2005 18:25:21 (58478 Lecturas) Noticia del mismo redactor
CONTABILIDAD

La Conciliación Bancaria:

Que es la conciliación bancaria
Es un procedimiento que prepara la Empresa, generalmente cada fin de mes, para determinar la razón de cualquier diferencia entre el saldo que figura en el Registro Bancos y el del Extracto Bancario, con el detectar las posibles diferencias de saldos.

Finalidad: Explicar el porque de las diferencia que generalmente se produce entre el saldo de la cuenta banco de nuestro registro con el saldo del extracto bancario proporcionado por el Banco.

Que Registros y documentos se necesitan:
- Registro Auxiliar de Bancos (Debidamente Legalizado)
- Papeleta de Depósito
- Talonario de Chequeras
- Notas de Cargo Bancarias
- Notas de Abono Bancarias
- Extracto Bancario o Estado en Cuenta Corriente

¿Cuando hacerlo? Generalmente a fin mes cuando tengamos el Extracto bancario o en su defecto, con las acumulaciones de los reportes de los 20 últimos movimientos.

¿Que tipo de medida se esta aplicando? Una medida de Control Interno

Metodología
1) Comparar los Débitos del Registro Bancos contra los Créditos del Extracto Bancario y viceversa, comparar los Créditos del Registro Bancos contra los Débitos del Extracto Bancario.
2) Conciliar a partir de lo no registrado, ahí radica su razón de ser.
3) Efectuar los asientos de ajustes y/o reclasificación necesarios, acompañado de un informe donde explique las razones de las diferencias.

Registro Banco
Concepto............Debe.....Haber.......Saldo
Saldo Inicial......10,000..................10,000
Deposito 01......20,000..................30,000
Cheque 01....................10,000......20,000
Deposito 02.......30,000..................50,000
Cheque 02....................10,000......40,000
ITF...............................10,000......30,000
Sub Totales......60,000...30,000
Saldo Mes Sgte..............30,000
Totales............60,000....60,000

Extracto Bancario
Concepto............Debe......Haber.......Saldo
Saldo Inicial.....................10,000.....10,000
Deposito 01......................20,000.....30,000
Cheque 02.........10,000..................20,000
Nota de abono..................20,000....40,000
Nota de cargo....10,000...................30,000
ITF...................10,000...................20,000
Sub Totales.......30,000.....50,000
Saldo Mes Sgte..20,000
Totales..............50,000.....50,000


CONCILIACIÓN BANCARIA:

Saldo según Registro Banco..................................30,000
(+) Cheque girado, pendiente de pago x el Banco.....10,000
......Cheque 02 S/.10,000
(+) Nota de Abono..............................................20,000
(-) Nota de Cargo.............................................-<10,000>
(-) Deposito no Abonado por el Banco................... <30,000>
.....Depósito 02 S/.30,000
Saldo según Extracto Bancario..............................20,000

Nos hacemos la siguiente pregunta ¿cual de los dos saldos es el correcto?, pues la respuesta es muy sencilla, ninguna de las dos, ni el saldo del Registro Bancos ni el saldo del Extracto Bancario; por lo que debemos cumplir con lo dispuesto en tercer punto de la Metodología, registrar los asientos contables omitidos y una vez hecho eso, mayorizar la cuenta 104 Cuenta Corriente, ahí obtendremos el verdadero saldo de nuestra Cuenta Corriente como se muestra a continuación

------------ X ------------
63 Servicios Prestados.......................10,000
....632 Honorarios y Corretaje
46............ Cuentas por Pagar..........................10,000
...............469 Otras Cuentas x Pagar
x/x Provisión de la Nota de Cargo
------------ X ------------
96 Gastos Financieros........................10,000
79............ CICC............................................10,000
x/x Por el Traslado del Gasto
------------ X ------------
46 Cuentas por Pagar........................10,000
....469 Otras Cuentas x Pagar
10............Caja y Bancos...............................10,000
...............104 Cuenta Corriente
x/x Por el pago de los gastos bancarios
------------ X ------------
16 Cuentas por Cobrar.......................20,000
....168 Otras Cuentas x Cobrar
77............ Otros Ingresos..............................20,000
...............774 Intereses sobre Depósitos
x/x Provisión de la Nota de Abono
------------ X ------------
10 Caja y Bancos.............................20,000
....104 Cuenta Corriente
16............ Cuentas por Cobrar.......................20,000
...............168 Otras Cuentas x Cobrar
x/x Por el cobro de intereses ganados


CUENTA CORRIENTE

Concepto..........................Debe..............Haber..............Saldo
Saldo Registro Bancos........30.000...................................30,000
Nota de Abono Registrada...20,000...................................50,000
Nota de Cargo Registrada........................10,000...............40,000


Saldo Según Registro Banco........................................30,000
Saldo Según Extracto Bancario.....................................20,000
Saldo Real Según Ajustes y/o Reclasificaciones............40,000


ACLARACIÓN:
Es importante señalar que las Notas de Cargo emitidas por Banco es producto del:

- Mantenimiento de la cuenta corriente,
- El costo de los talonarios de cheques,
- Los Portes y
- Todo otro gasto que no exceda de hacer retiros y depósitos en la Cuenta Corriente.

En este caso se deberá utilizar la cuenta:
----------------- X -----------------
63 Servicios Prestados por Terceros
....632 Honorarios, comisiones y corretajes

Pero si en la Nota de Cargo nos cobran Intereses por Créditos solicitados por la Empresa, ya sea por el uso de un sobregiro bancario o un préstamo, genera el pago de dichos intereses al Banco; por lo tanto ese gasto deberá ir registrado en la cuenta:
----------------- X -----------------
67 CARGAS FINANCIERAS
....671 Intereses y Gastos de Prestamos
....672 Intereses y Gastos de Prestamos

El Banco emite Notas de Abono cuando nos paga algún interés ganado, pero eso es muy escaso, mas frecuente se da cuando otras empresa nos pagan vía abono en nuestra cuenta corriente. Si eso fuera así la Nota de Abono por cobranza a un cliente se registraría así:
----------------- X -----------------
10 CAJA Y BANCOS
....104 Cuenta Corriente
12............ CLIENTES
...............121 Facturas por Cobrar
x/x Por la Nota de Abono al registrar

El ITF que nos cobrara el Banco se contabilizara de la siguiente manera:
----------------- X -----------------
64 TRIBUTOS
....649 Otros
..........649.01
40............... TRIBUTOS POR PAGAR
..................401 Gobierno Central
........................4019 Otros Tributos
...............................4019.01 ITF
x/x Provisión del ITF
----------------- X -----------------
96 GASTOS DE ADMINISTRACION
79............... CICC
x/x Por el Traslado del Gasto
----------------- X -----------------
40 TRIBUTOS POR PAGAR
....409 Otros Tributos
..........4091 ITF
10............... CAJA Y BANCOS
..................104 Cuenta Corriente
x/x Por el Pago del ITF en la Cta Cte.

Dicho cobro del ITF constara en el Extracto o en el Estado en Cuenta Corriente.

También es frecuente que muchas veces nuestros proveedores o terceros nos pagan con cheques, del cual tomamos la decisión de depositarlo en la cuenta corriente o simplemente cobrarlo, pero tan pronto como nos presentamos al Banco para depositarlo o cobrarlo, nos damos con la sorpresa de que dicho cheque no tiene fondos, ese caso debemos extornar dicha transacción de la siguiente forma:

----------------- X -----------------
10 CAJA Y BANCOS....................8,000
....101 Caja
10............... CLIENTES.............................8,000
..................121 Facturas x Cobrar
x/x Por el Cobro de la venta al Cliente
.....según Cheque Nº 001-2021.
----------------- X -----------------
10 CAJA Y BANCOS....................8,000
....104 Cuenta Corriente
10............... CAJA Y BANCOS....................8,000
..................101 Caja
x/x Por el Depósito del Cheque en
.....nuestra Cuenta Corriente
----------------- X -----------------
10 CAJA Y BANCOS....................8,000
....101 Caja
10............... CAJA Y BANCOS....................8,000
..................104 Cuenta Corriente
x/x Por el Extorno del Cheque por
.....carecer de Fondos disponibles

Con todas estas consideraciones básicas de llevar el registro y control de la cuenta 104 Cuenta Corriente, reducirá enormemente el riesgo de error u omisión de dicha cuenta.


FUENTE BIBLIOGRAFICA:

Contabilidad Intermedia – Tomo I
Estados Financieros y Cuentas del Activo Universidad del Pacifico
Esteban Chong

Diccionario Contemporáneo - Tomo IV
Revista Entrelíneas

Noticia anterior - Noticia siguiente Versión imprimible Enviar a un amigo Crea un documento PDF con la noticia


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12/1/2009 15:50:00 - ALGUNOS ALCANCES SOBRE EL "NON BIS IN IDEM" EN MATERIA TRIBUTARIA
19/3/2008 1:05:10 - Los Libros contable y el Aspecto Tributario
29/1/2008 21:11:59 - Nueva información laboral tributaria ante Sunat y MTPE
21/12/2007 2:22:47 - ¿ESTÁN LAS MUNICIPALIDADES FACULTADAS PARA EXIGIR EL PAGO DE LICENCIAS, PERMISOS Y CARNÉS SANITARIOS?
12/12/2007 20:13:39 - LAS ACTIVIDADES ILÍCITAS Y SU GRAVABILIDAD E ILICITOS TRIBUTARIOS

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 Re: La Conciliaci�n Bancaria y la Cuenta Corriente
hola como realizarían la conciliación bancaria si el saldo en libro bancos es acreedor y el saldo en el extracto bancario es deudor por favor si alguien podría aclararme esto de antemano muchas gracias
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