Análisis de proceso del sistema de cámara de compensación de cheques en las entidades bancarias.

Abstract

The present investigation entitled "Analysis of system process of clearinghouse in the banking entities" is presented as a research document where it is exposed expressions of the process they follow the banking institutions in the camera system of compensation of checks, as well as the practical explanation of the accounting record of the accounts involved in that process. It is important to mention that the study took as its starting point the selection and cleansing of bibliographic information documented in scientific articles, magazines and laws such as the Organic Code of International Monetary and Financial Committee; and the Law of Checks, which allowed to obtain a clearer view on the management and treatment given to them by banks to bank deposits made by check; also, it is important to expose that the study took into consideration to investigate the banking system, since it is one of the most important in the country's economic interaction, to end it must be narrow, that with the investigation came to the conclusion that the clearing house for check, is a system that protects And guarantees the liques and soundness of banks not only but also of the user, hence the importance of studying the clearinghouse.