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
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Atentamente
TBC&TDG1BB S.A.C ESTADO DE CUENTA REGISTRO AUXILIAR "BANCOS" CTA. CTE. 100-1-2576
CORRIENTE
AV. SALSI PUEDES 123 AL 30.01.2014 BANCO CONTINENTAL MES: ENERO 2014
CUENTA N° 100-1-2576 SALDO: S/. 192,050.01
DOC.N° CARGOS ABONOS SALDO DIA DIA CONCEPTO DEBE HABER SALDO
Efectivo - 200,000.00 200,000.00 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

N/A - 300,000.00 420,000.00 3 3 Ch. Girado 287512 - 30,000.00 420,000.00

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

Ch. 517 120,000.00 - 160,000.00 12 7 Ch. Girado 287514 - 80,000.00 230,000.00

Ch. 518 70,000.00 - 90,000.00 14 7 Ch. Girado 287515 - 90,000.00 140,000.00

Ch. 519 20,000.00 - 70,000.00 14 10 Ch. Girado 287516 - - -

N/A - 120,000.00 190,000.00 14 12 Ch. Girado 287517 - 120,000.00 20,000.00

Efectivo - 120,000.00 310,000.00 15 13 Entrega en Efectivo 300,000.00 - 320,000.00

N/A - 150,000.00 460,000.00 15 13 Ch. Girado 287518 - 70,000.00 250,000.00

Efectivo - 100,000.00 560,000.00 16 14 Nota de Abono 120,000.00 - 370,000.00

N/C 120,000.00 - 440,000.00 20 14 Ch. Girado 287519 - 20,000.00 350,000.00

N/A - 75,000.00 515,000.00 20 15 Entrega de Cheque 120,000.00 - 470,000.00

N/C 80,000.00 - 435,000.00 25 15 Nota de Abono 150,000.00 - 620,000.00
Ch. 521 35,000.00 - 400,000.00 25 15 Ch. Girado 287520 - - -

Ch. 522 450,000.00 - 50,000.00 26 16 Depósito en 100,000.00 - 720,000.00

Efectivo
Ch. 523 55,000.00 - 105,000.00 29 20 Nota de Cargo - 120,000.00 600,000.00
Ch. 7442 100,000.00 - 205,000.00 29 20 Nota de Abono 75,000.00 - 675,000.00
N/C 200,000.00 - 405,000.00 29 25 Nota de Cargo - 80,000.00 595,000.00
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 1,365,000.00 970,000.00
TOTAL TOTAL TOTAL SALDO
CARGOS ABONOS ACTUAL
27 1,472,959.00 1,665,000.00
 SUMAS SALDOS
FECHA CONCEPTO
DEBE (+) HABER (-) DEUDOR ACREEDOR

30/01/2014 SALDO INICIAL 0.00 0.00

2/01/2004 DEPOSITO EN EFECTIVO 200,000.00 200,000.00
3/01/2014 NOTA DE ABONO 300,000.00 500,000.00
3/01/2014 GIRO DE CH. EFECTIVO 50,000.00 450,000.00
N°511
3/01/2014 GIRO DE CH. EFECTIVO 30,000.00 420,000.00
N°512
4/01/2014 GIRO DE CH. EFECTIVO 60,000.00 360,000.00
N°513
5/01/2014 NOTA DE CREDITO 50,000.00 310,000.00
7/01/2014 GIRO DE CH. N°514 80,000.00 230,000.00
10/01/2014 GIRO DE CH. N°515 90,000.00 140,000.00
10/01/2014 GIRO DE CH. N°516 140,000.00
12/01/2014 GIRO DE CH. N°517 120,000.00 20,000.00
13/01/2014 ENTREGA EN EFECTIVO 300,000.00 320,000.00
14/01/2014 GIRO DE CH. N°518 70,000.00 250,000.00
14/01/2014 NOTA DE ABONO 120,000.00 370,000.00
14/01/2014 GIRO DE CH. N°519 20,000.00 350,000.00
15/01/2014 DEPOSITO EN CHEQUE 120,000.00 470,000.00
15/01/2014 NOTA DE ABONO 150,000.00 620,000.00
15/01/2014 GIRO DE CH. N°520 620,000.00
16/01/2014 DEPOSITO EN EFECTIVO 100,000.00 720,000.00
20/01/2014 NOTA DE CREDITO 120,000.00 600,000.00
20/01/2014 NOTA DE ABONO 75,000.00 675,000.00
25/01/2014 NOTA DE CREDITO 80,000.00 595,000.00
25/01/2014 GIRO DE CH. N°521 35,000.00 560,000.00
25/01/2014 GIRO DE CH. N°522 45,000.00 515,000.00
30/01/2014 GIRO DE CH. N°523 55,000.00 460,000.00
30/01/2014 GIRO DE CH. N°524 65,000.00 395,000.00

1,365,000.00 970,000.00 395,000.00

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 SALDOS
FECHA CONCEPTO
CARGO (-) ABONO (+) DEUDOR ACREEDOR
30/01/2014 SALDO INICIAL 0.00 0.00
2/01/2004 DEPOSITO EN EFECTIVO 200,000.00 200,000.00
ITF 10.00 199,990.00
3/01/2014 GIRO DE CH. EFECTIVO N°511 50,000.00 149,990.00
ITF 2.50 149,987.50
3/01/2014 GIRO DE CH. EFECTIVO N°512 30,000.00 119,987.50
ITF 1.50 119,986.00
3/01/2014 NOTA DE ABONO 300,000.00 419,986.00
ITF 15.00 419,971.00
5/01/2014 NOTA DE CREDITO 50,000.00 369,971.00
ITF 2.50 369,968.50
10/01/2014 GIRO DE CH. N°515 90,000.00 279,968.50
ITF 4.50 279,964.00
12/01/2014 GIRO DE CH. N°517 120,000.00 159,964.00
ITF 6.00 159,958.00
14/01/2014 GIRO DE CH. N°518 70,000.00 89,958.00
ITF 3.50 89,954.50
14/01/2014 GIRO DE CH. N°519 20,000.00 69,954.50
ITF 1.00 69,953.50
14/01/2014 NOTA DE ABONO 120,000.00 189,953.50
ITF 6.00 189,947.50
15/01/2014 DEPOSITO EN EFECTIVO 120,000.00 309,947.50
ITF 6.00 309,941.50
15/01/2014 NOTA DE ABONO 150,000.00 459,941.50
 ITF 7.50 459,934.00
16/01/2014 DEPOSITO EN EFECTIVO 100,000.00 559,934.00
ITF 5.00 559,929.00
20/01/2014 NOTA DE CREDITO 120,000.00 439,929.00
ITF 6.00 439,923.00
20/01/2014 NOTA DE ABONO 75,000.00 514,923.00
ITF 3.75 514,919.25
25/01/2014 NOTA DE CREDITO 80,000.00 434,919.25
ITF 4.00 434,915.25
25/01/2014 GIRO DE CH. N°521 35,000.00 399,915.25
ITF 1.75 399,913.50
26/01/2014 GIRO DE CH. N°522 450,000.00 50,086.50
ITF 22.50 50,109.00
29/01/2014 GIRO DE CH. N°523 55,000.00 105,109.00
ITF 2.75 105,111.75
29/01/2014 GIRO DE CH. N°7442 100,000.00 205,111.75
ITF 5.00 205,116.75
29/01/2014 NOTA DE CREDITO 200,000.00 405,116.75
ITF 10.00 405,126.75
29/01/2014 NOTA DE ABONO 100,000.00 305,126.75
ITF 5.00 305,131.75
30/01/2014 DEPOSITO EN EFECTIVO 200,000.00 105,131.75
ITF 10.00 105,141.75
30/01/2014 NOTA DE ABONO 300,000.00 194,858.25
ITF 15.00 194,843.25
30/01/2014 PO 350.00 194,493.25
30/01/2014 TL 600.00 193,893.25
30/01/2014 VR 2,000.00 191,893.25

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

PO 350.00
TL 600.00
VR 2,000.00
0.00 192,050.00
ITF 156.75
3,106.75
CONCILIACIÓN BANCARIA
A.- METODO DIRECTO
SALDO SEGÚN LIBRO BANCOS 395,000.00
(-) Deposito no considerados en el Libro Bancos : -805,000.00
(+) Cheques girados y no cobrados : 405,000.00
(-) Notas de Cargo no considerados en el Libro Bancos : -203,106.75
Notas de Abono no Considerados en el Libro
(+) Bancos : 400,000.00
SALDO IGUAL AL EXTRACTO BANCARIO 191,893.25 191,893.25

B.- METODO INDIRECTO

SALDO SEGÚN EXTRACTO BANCARIO 191,893.25
(+) Depositos no Abonados por el banco : 805,000.00
(-) Cheques girados y no Cobrados : -405,000.00
Notas de Abono no considerados en el Libro
(-) Bancos : -400,000.00
(+) Notas de Cargo no considerados en el Libro Bancos : 203,106.75
SALDO IGUAL A LIBRO BANCOS 395,000.00 395,000.00