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FILIAL AYACUCHO FACULTAD DE CIENCIAS CONTABLES, FINANCIERAS Y ADMINISTRATIVAS ESCUELA PROFESIONAL DE CONTABILIDAD CURSO: PERITAJE CONTABLE Y JUDICIAL TÍTULO DEL TEMA: PRACTICA CALIFICADA DE CONCILIACIÓN BANCARIA ESTUDIANTE: QUISPE POMASONCCO, Deysi Judith

DOCENTE TUTOR: CPCC. GUTIERRES REMON, HECTOR FLAVIO.

CICLO: IX GRUPO: A AYACUCHO – PERÚ 2018 – II

PRÁCTICA CALIFICADA Sírvanse desarrollar el Caso Práctico de Conciliación Bancaria, subir el archivo PDF Atentamente TBC&TDG1BB S.A.C AV. SALSI PUEDES 123

ESTADO DE CUENTA CORRIENTE AL 30.01.2014

CUENTA N° 100-1-2576

SALDO: S/. 192,050.01

DOC.N°

CARGOS

Efectivo

-

ABONOS

REGISTRO AUXILIAR "BANCOS" CTA. CTE. 100-1-2576 BANCO CONTINENTAL

SALDO DIA

CONCEPTO

DEBE

HABER

SALDO

200,000.00

2

2

Boleta de Entrega

200,000.00

-

200,000.00

Ch. 511

50,000.00

-

150,000.00

3

3

Nota de Abono

300,000.00

-

500,000.00

Ch. 512

30,000.00

-

120,000.00

3

3

Ch. Girado 287511

-

50,000.00

450,000.00

420,000.00

3

3

Ch. Girado 287512

-

30,000.00

420,000.00

N/A

-

200,000.00

DIA

MES: ENERO 2014

300,000.00

N/C

50,000.00

-

370,000.00

5

4

Ch. Girado 287513

-

60,000.00

360,000.00

Ch. 515

90,000.00

-

280,000.00

10

5

Nota de Cargo

-

50,000.00

310,000.00

-

160,000.00

12

7

Ch. Girado 287514

-

80,000.00

230,000.00

90,000.00

140,000.00

Ch. 517

120,000.00

Ch. 518

70,000.00

-

90,000.00

14

7

Ch. Girado 287515

-

Ch. 519

20,000.00

-

70,000.00

14

10

Ch. Girado 287516

-

-

-

120,000.00

20,000.00

-

320,000.00

N/A

-

120,000.00

190,000.00

14

12

Ch. Girado 287517

Efectivo

-

120,000.00

310,000.00

15

13

Entrega en Efectivo

N/A

-

150,000.00

460,000.00

15

13

Ch. Girado 287518

Efectivo

-

100,000.00

560,000.00

16

14

Nota de Abono

440,000.00

20

14

Ch. Girado 287519

515,000.00

20

15

Entrega de Cheque

120,000.00 150,000.00

N/C

120,000.00

N/A

-

75,000.00

N/C

80,000.00

-

435,000.00

25

15

Nota de Abono

Ch. 521

35,000.00

-

400,000.00

25

15

Ch. Girado 287520

-

50,000.00

26

16

-

105,000.00

29

20

Depósito en Efectivo Nota de Cargo

-

205,000.00 405,000.00

29 29

20 25

Nota de Abono Nota de Cargo

Ch. 522 Ch. 523 Ch. 7442 N/C

450,000.00 55,000.00

-

70,000.00

120,000.00

250,000.00 -

-

20,000.00

-

370,000.00 350,000.00

-

470,000.00

-

620,000.00

-

100,000.00

-

-

720,000.00

-

120,000.00

600,000.00

75,000.00 -

80,000.00

675,000.00 595,000.00

N/A

-

100,000.00

305,000.00

29

25

Ch. Girado 287521

-

35,000.00

560,000.00

Efectivo

-

200,000.00

105,000.00

30

25

Ch. Girado 287522

-

45,000.00

515,000.00

N/A

-

300,000.00

195,000.00

30

30

Ch. Girado 287523

-

55,000.00

460,000.00

P.O.

350.00

-

194,650.00

30

30

Ch. Girado 287524

-

65,000.00

395,000.00

T.L.

600.00

-

194,050.00

30

V.R.

2,000.00

-

192,050.00

30

TOTAL

100,000.00 200,000.00

300,000.00

-

TOTAL TOTAL CARGOS ABONOS 27 1,472,959.00 1,665,000.00

SALDO ACTUAL

1,365,000.00

970,000.00

SUMAS FECHA

CONCEPTO DEBE (+)

30/01/2014 2/01/2004 3/01/2014 3/01/2014 3/01/2014 4/01/2014 5/01/2014 7/01/2014 10/01/2014 10/01/2014 12/01/2014 13/01/2014 14/01/2014 14/01/2014 14/01/2014 15/01/2014 15/01/2014 15/01/2014 16/01/2014 20/01/2014 20/01/2014 25/01/2014 25/01/2014 25/01/2014 30/01/2014 30/01/2014

SALDOS

SALDO INICIAL DEPOSITO EN EFECTIVO NOTA DE ABONO GIRO DE CH. EFECTIVO N°511 GIRO DE CH. EFECTIVO N°512 GIRO DE CH. EFECTIVO N°513 NOTA DE CREDITO GIRO DE CH. N°514 GIRO DE CH. N°515 GIRO DE CH. N°516 GIRO DE CH. N°517 ENTREGA EN EFECTIVO GIRO DE CH. N°518 NOTA DE ABONO GIRO DE CH. N°519 DEPOSITO EN CHEQUE NOTA DE ABONO GIRO DE CH. N°520 DEPOSITO EN EFECTIVO NOTA DE CREDITO NOTA DE ABONO NOTA DE CREDITO GIRO DE CH. N°521 GIRO DE CH. N°522 GIRO DE CH. N°523 GIRO DE CH. N°524

HABER (-) 0.00

50,000.00

0.00 200,000.00 500,000.00 450,000.00

30,000.00

420,000.00

60,000.00

360,000.00

50,000.00 80,000.00 90,000.00

310,000.00 230,000.00 140,000.00 140,000.00 20,000.00 320,000.00 250,000.00 370,000.00 350,000.00 470,000.00 620,000.00 620,000.00 720,000.00 600,000.00 675,000.00 595,000.00 560,000.00 515,000.00 460,000.00 395,000.00

200,000.00 300,000.00

120,000.00 300,000.00 70,000.00 120,000.00 20,000.00 120,000.00 150,000.00 100,000.00 120,000.00 75,000.00 80,000.00 35,000.00 45,000.00 55,000.00 65,000.00 1,365,000.00

DEUDOR

970,000.00

395,000.00

ACREEDOR

NO CONSIDERADOS EN LIBRO BANCOS 405,000.00 N/C -200,000.00 N/A 400,000.00 DEPOSITO EN EFECTIVO 200,000.00 GIRO DE CHEQUES -505,000.00 NO CONSIDERADOS EN EXTRACTO BANCARIO GIROS DE CHEQUE 205,000.00 ENTREGA EN EFECTIVO -300,000.00

SOLUCIÓN DE LIBROS BANCOS

ESTRACTO BANCARIO SUMAS FECHA

SALDOS

CONCEPTO CARGO (-)

30/01/2014 SALDO INICIAL 2/01/2004 DEPOSITO EN EFECTIVO ITF 3/01/2014 GIRO DE CH. EFECTIVO N°511 ITF 3/01/2014 GIRO DE CH. EFECTIVO N°512 ITF 3/01/2014 NOTA DE ABONO ITF 5/01/2014 NOTA DE CREDITO ITF 10/01/2014 GIRO DE CH. N°515 ITF 12/01/2014 GIRO DE CH. N°517 ITF 14/01/2014 GIRO DE CH. N°518 ITF 14/01/2014 GIRO DE CH. N°519 ITF 14/01/2014 NOTA DE ABONO ITF 15/01/2014 DEPOSITO EN EFECTIVO ITF 15/01/2014 NOTA DE ABONO

ABONO (+)

0.00 200,000.00 10.00 50,000.00 2.50 30,000.00 1.50 300,000.00 15.00 50,000.00 2.50 90,000.00 4.50 120,000.00 6.00 70,000.00 3.50 20,000.00 1.00 120,000.00 6.00 120,000.00 6.00 150,000.00

DEUDOR

ACREEDOR

0.00 200,000.00 199,990.00 149,990.00 149,987.50 119,987.50 119,986.00 419,986.00 419,971.00 369,971.00 369,968.50 279,968.50 279,964.00 159,964.00 159,958.00 89,958.00 89,954.50 69,954.50 69,953.50 189,953.50 189,947.50 309,947.50 309,941.50 459,941.50

16/01/2014 20/01/2014 20/01/2014 25/01/2014 25/01/2014 26/01/2014 29/01/2014 29/01/2014 29/01/2014 29/01/2014 30/01/2014 30/01/2014 30/01/2014 30/01/2014 30/01/2014

ITF DEPOSITO EN EFECTIVO ITF NOTA DE CREDITO ITF NOTA DE ABONO ITF NOTA DE CREDITO ITF GIRO DE CH. N°521 ITF GIRO DE CH. N°522 ITF GIRO DE CH. N°523 ITF GIRO DE CH. N°7442 ITF NOTA DE CREDITO ITF NOTA DE ABONO ITF DEPOSITO EN EFECTIVO ITF NOTA DE ABONO ITF PO TL VR

7.50

459,934.00 559,934.00 559,929.00 439,929.00 439,923.00 514,923.00 514,919.25 434,919.25 434,915.25 399,915.25 399,913.50

100,000.00 5.00 120,000.00 6.00 75,000.00 3.75 80,000.00 4.00 35,000.00 1.75 450,000.00 22.50 55,000.00 2.75 100,000.00 5.00 200,000.00 10.00 5.00 10.00

50,086.50 50,109.00 105,109.00 105,111.75 205,111.75 205,116.75 405,116.75 405,126.75 100,000.00 305,126.75 305,131.75 200,000.00 105,131.75 105,141.75 300,000.00

15.00 350.00 600.00 2,000.00

1,473,106.75 1,665,000.00 191,893.25 0.00

PO TL VR

350.00 600.00 2,000.00 0.00

192,050.00

194,858.25 194,843.25 194,493.25 193,893.25 191,893.25

ITF

156.75 3,106.75

CONCILIACIÓN BANCARIA A.- METODO DIRECTO (-) (+) (-) (+)

SALDO SEGÚN LIBRO BANCOS Deposito no considerados en el Libro Bancos Cheques girados y no cobrados Notas de Cargo no considerados en el Libro Bancos Notas de Abono no Considerados en el Libro Bancos

: : : :

SALDO IGUAL AL EXTRACTO BANCARIO

395,000.00 -805,000.00 405,000.00 -203,106.75 400,000.00 191,893.25

191,893.25

B.- METODO INDIRECTO (+) (-) (-) (+)

SALDO SEGÚN EXTRACTO BANCARIO Depositos no Abonados por el banco Cheques girados y no Cobrados Notas de Abono no considerados en el Libro Bancos Notas de Cargo no considerados en el Libro Bancos

SALDO IGUAL A LIBRO BANCOS

: : : :

191,893.25 805,000.00 -405,000.00 -400,000.00 203,106.75 395,000.00

395,000.00