Ilustración 6.

5
LIBRO DE BANCO
BANCO VILLA
FECHA DESCRIPCIÓN REF DEBITO CREDITO SALDO
31-jul-20x0 saldo conciliado B/. 8,320.50
2-ago-20x0 Monagre, S.A. 1525 B/. 2,300.00 B/. 6,020.50
3-ago-20x0 Deposito no. 356 356 B/. 6,700.00 B/. 12,720.50
8-ago-20x0 Distribuidora Roja S.A. 1526 B/. 2,500.00 B/. 10,220.50
12-ago-20x0 Jorge Díaz 1527 B/. 525.00 B/. 9,695.50
13-ago-20x0 Deposito no. 357 357 B/. 5,500.00 B/. 15,195.50
19-ago-20x0 PC computers 1528 B/. 1,230.00 B/. 13,965.50
20-ago-20x0 Laura Suite 1529 B/. 800.00 B/. 13,165.50
23-ago-20x0 Bijoux, S.A. 1530 B/. 850.00 B/. 12,315.50
26-ago-20x0 Dalanni, S.A. 1531 B/. 1,350.00 B/. 10,965.50
26-ago-20x0 Super ABC 1532 B/. 1,200.00 B/. 9,765.50
26-ago-20x0 Berfu, S.A. 1533 B/. 1,800.50 B/. 7,965.00
27-ago-20x0 Reparaciones, S.A. 1534 B/. 650.00 B/. 7,315.00
28-ago-20x0 Municipio de Panamá 1535 B/. 300.00 B/. 7,015.00
29-ago-20x0 Tesoro Nacional 1536 B/. 1,500.00 B/. 5,515.00
30-ago-20x0 Deposito no. 358 358 B/. 1,600.00 B/. 7,115.00
30-ago-20x0 Josue Paz (planilla) 1537 B/. 3,500.00 B/. 3,615.00
31-ago-20x0 Cable&Wireless 1538 B/. 350.00 B/. 3,265.00
31-ago-20x0 Edemet, S.A. 1539 B/. 495.10 B/. 2,769.90
Ilustración 6.6
Centro comercial, S.A. Banco Villa
apartado 00834-00248 apartado 003724-1111, Panamá
Panamá, Panamá Via España, edificio Don
Telefonos: 999-1111
cuenta: 09-00-00-000888-5 Resumen de la cuenta
fecha: desde el 1 de agosto del 20x0 Saldo inicio de mes B/. 8,320.50
al 31 de agosto del 20x0 cheques y N/D B/. 19,785.81
Depositos y N/C B/. 13,409.85
Saldo fin de mes B/. 1,944.54
FECHA REF DETALLE SALDO
DEBITOS (-) CREDITOS(+)
CHEQUES DEPOSITOS
31-Jul saldo B/. 8,320.50
3-Aug 356 deposito B/. 6,900.00 B/. 15,220.50
11-Aug 1527 cheque B/. 525.00 B/. 14,695.50
11-Aug 1525 cheque B/. 2,100.00 B/. 12,595.50
11-Aug 1526 cheque B/. 2,500.00 B/. 10,095.50
14-Aug 357 deposito B/. 5,500.00 B/. 15,595.50
24-Aug 1530 cheque B/. 850.00 B/. 14,745.50
24-Aug 1529 cheque B/. 900.00 B/. 13,845.50
24-Aug 1528 cheque B/. 1,230.00 B/. 12,615.50
27-Aug 1531 cheque B/. 1,350.00 B/. 11,265.50
28-Aug 1532 cheque B/. 1,200.00 B/. 10,065.50
28-Aug 1533 cheque B/. 1,800.50 B/. 8,265.00
29-Aug ACH Remesas de tarjetas B/. 659.60 B/. 8,924.60
30-Aug ACH cobro pagare B/. 350.25 B/. 9,274.85
30-Aug 1535 cheque B/. 300.00 B/. 8,974.85
30-Aug 1534 cheque B/. 650.00 B/. 8,324.85
30-Aug 1537 cheque B/. 1,500.00 B/. 6,824.85
31-Aug ACH cancela letra B/. 1,375.80 B/. 5,449.05
31-Aug 1536 cheque B/. 3,500.00 B/. 1,949.05
31-Aug N/D pago de timbres B/. 1.30 B/. 1,947.75
31-Aug N/D comisiones B/. 3.21 B/. 1,944.54
Ilustración 6.7
CENTRO COMERCIAL, S.A.
Conciliación Bancaria-Banco Villa
31 de agosto de 20x0
(en balboas)
saldo en libro al 31 de julio de 20x0 B/. 8,320.50
MAS:
Depositos del mes B/. 13,800.00
Notas de creditos
ACH remesa de tarjeta B/. 659.60
ACH cobro de pagare B/. 350.25
total notas de creditos B/. 1,009.85
ajustespor errores
Depósito no. 356 B/. 200.00
Cheque no. 1525 B/. 200.00
Total de ajustes B/. 400.00
Total depositos N/C y ajustes del mes B/. 15,209.85
Subtotal B/. 23,530.35
MENOS:
Cheques girados del mes B/. 19,350.60
Notas de debitos
ACH cancela letra de cambio B/. 1,375.80
N/D timbres fiscales B/. 1.30
N/D comisiones B/. 3.21
total notas de debitos B/. 1,380.31
ajustes
cheque no. 1529 B/. 100.00
Total depositos N/D y ajustes del mes B/. 20,830.91
Saldo conciliado en el libro al 31-ago- 20x0 B/. 2,699.44

saldo en banco al 31 de agosto de 20x0 B/. 1,944.54

MAS:
Deposito no. 358 de 30-ago-20x0 B/. 1,600.00

total deposito en transito B/. 1,600.00

subtotal B/. 3,544.54
menos cheques en circulación
1538 B/. 350.00
1539 B/. 495.10
total de cheques en circulación B/. 845.10
Saldo conciliado en banco al 31-ago- 20x0 B/. 2,699.44
Ilustración 6.8
FECHA DESCRIPCIÓN REF DEBITO
31-ago-20x0 Banco Villa B/. 1,009.85
cuentas por cobrar-tarjetas
documentos por cobrar
para registrar notas de creditos del mes
31-ago-20x0 Banco Villa B/. 400.00
caja general
cuenta por cobrar
para corregir errores en registro de deposito no. 356
y cheque no. 1525
31-ago-20x0 documentos por pagar B/. 1,375.80
timbres fiscales B/. 1.30
comisiones bancarias B/. 3.21
Banco Villa
para registrar notas de debitos del mes
31-ago-20x0 cuenta por pagar B/. 100.00
Banco Villa
 CREDITO

B/. 659.60
B/. 350.25

B/. 200.00
B/. 200.00

B/. 1,380.31

B/. 100.00
Ilustración 6.9
FECHA DESCRIPCIÓN REF DEBITO CREDITO SALDO
31-jul-20x0 Saldo conciliado B/. 8,320.50
2-ago-20x0 Monagre, S.A. 1525 B/. 2,300.00 B/. 6,020.50
3-ago-20x0 Deposito no. 356 356 B/. 6,700.00 B/. 12,720.50
8-ago-20x0 Distribuidora, S.A. 1526 B/. 2,500.00 B/. 10,220.50
12-ago-20x0 Jorge Díaz 1527 B/. 525.00 B/. 9,695.50
13-ago-20x0 Deposito no. 357 357 B/. 5,500.00 B/. 15,195.50
19-ago-20x0 PC computer 1528 B/. 1,230.00 B/. 13,965.50
20-ago-20x0 Laure Suitte 1529 B/. 800.00 B/. 13,165.50
23-ago-20x0 Depositos X, S.A. 1530 B/. 850.00 B/. 12,315.50
26-ago-20x0 Dalanni, S.A. 1531 B/. 1,350.00 B/. 10,965.50
26-ago-20x0 Super ABC 1532 B/. 1,200.00 B/. 9,765.50
26-ago-20x0 Berfu, S.A. 1533 B/. 1,800.50 B/. 7,965.00
27-ago-20x0 Reparaciones, S.A. 1534 B/. 650.00 B/. 7,315.00
28-ago-20x0 Municipio de Panamá 1535 B/. 300.00 B/. 7,015.00
29-ago-20x0 Tesoro nacional 1537 B/. 1,500.00 B/. 5,515.00
30-ago-20x0 Deposito no. 358 358 B/. 1,600.00 B/. 7,115.00
30-ago-20x0 Josue Paz (panilla) 1536 B/. 3,500.00 B/. 3,615.00
31-ago-20x0 Cables & wireless 1538 B/. 350.00 B/. 3,265.00
31-ago-20x0 Edemet, S.A. 1539 B/. 495.10 B/. 2,769.90
31-ago-20x0 Remesa de tarjetas NC B/. 659.60 B/. 3,429.50
31-ago-20x0 Cobro de pagare NC B/. 350.25 B/. 3,779.75
31-ago-20x0 Pago letra de cambio ND B/. 1,375.80 B/. 2,403.95
31-ago-20x0 Timbres fiscales ND B/. 1.30 B/. 2,402.65
31-ago-20x0 Comisiones ND B/. 3.21 B/. 2,399.44
31-ago-20x0 Correcion deposito no. 356 AJ B/. 200.00 B/. 2,599.44
31-ago-20x0 Correcion cheque no. 1525 AJ B/. 200.00 B/. 2,799.44
31-ago-20x0 Correcion cheque no. 1529 AJ B/. 100.00 B/. 2,699.44