Preparación de la hoja de ajustes del componente del efectivo y equivalente al efectivo.

Abstract

In order to meet their objectives, companies must have timely and reliable accounting and financial information to comply with their organizational commitments. It is the task of the accounting professional to maintain an appropriate record of the accounts, information for efficient managerial management. Cash and cash equivalent is an important account for the company to have liquidity to face its organizational activities, so it is essential to keep it adjusted to have reasonable and reconciled balances through entries, adjustment and summary sheets, to know its accounting situation, avoiding any material error that harms the image of the company. The objective has been to prepare the adjustment sheet for the cash and cash equivalent component through a practical case. The methodology used is descriptive and documentary through a practical exercise that facilitates the understanding of the processes to follow to make the adjustments.