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Conciliación Bancaria: Conceptos Clave

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Conciliación Bancaria: Conceptos Clave

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About this activity

Repaso de conceptos y procesos

Created by

Daenny Montero Encarnacion
Daenny Montero Encarnacion
Dominican Republic

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Conciliación Bancaria: Conceptos Clave
 

Conciliación Bancaria: Conceptos ClaveOnline version

Repaso de conceptos y procesos

by Daenny Montero Encarnacion
1

¿Qué es el libro de banco en la conciliación contable?

2

¿Qué representa el estado de banco?

3

¿Qué es un depósito en tránsito?

4

¿Qué son los cheques en tránsito?

5

¿Qué se entiende por notas de crédito?

6

¿Qué hacen las notas de débito en conciliación?

7

¿Qué implica la localización de errores en conciliación?

8

¿Qué se contabiliza al hacer la conciliación bancaria?

9

¿Qué elemento NO forma parte típica de la conciliación bancaria?

10

¿Con qué fin se realiza la conciliación bancaria?

Explicación

El libro de banco refleja únicamente las operaciones bancarias comunicadas por la entidad financiera.

El estado de banco compara saldos contables con el estado emitido por el banco.

Se reconoce en libros cuando se efectúa el depósito, aunque el banco aún no lo haya registrado.

Son cheques emitidos que aún no aparecen en el estado del banco.

Las notas de crédito aumentan el saldo bancario o su equivalencia.

Las notas de débito reflejan cargos que reducen el saldo bancario.

Se busca que el saldo contable coincida con el estado bancario.

Se registran ajustes por diferencias entre registros y extractos.

La guía de proveedores no es un componente directo de la conciliación bancaria.

Su objetivo es confirmar exactitud y detectar errores o fraude.

 
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