{"id":145,"date":"2026-09-25T19:43:45","date_gmt":"2026-09-25T19:43:45","guid":{"rendered":"http:\/\/felix"},"modified":"2026-09-25T19:43:45","modified_gmt":"2026-09-25T19:43:45","password":"","slug":"cheques-girados-y-no-cobrados-asiento-inicial-o-de-apertura-contable-conciliacion","status":"publish","type":"docs","link":"https:\/\/aprende.dora.ec\/?docs=cheques-girados-y-no-cobrados-asiento-inicial-o-de-apertura-contable-conciliacion","title":{"rendered":"Cheques girados y no cobrados (Asiento inicial o de apertura contable \/ Conciliaci\u00f3n)"},"content":{"rendered":"<p>1 Registramos el saldo del banco en el asiento inicial o de apertura<\/p>\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/s3.amazonaws.com\/helpsite-uploads\/bvdrlngmk_he59zpgstavoi6ee8%2FfyyhTPJsduM1592678865892-1592678865892.png\" alt=\"\" width=\"865\" height=\"334\" \/><\/figure>\n<p>2. Una vez registrado el asiento inicial, debemos hacer un asiento manual para descomponer dicho valor, este asiento debe ser con<strong>\u00a0fecha igual al del asiento inicial.\u00a0<\/strong><\/p>\n<p>En este ejemplo el saldo del banco son\u00a0<strong>1.000<\/strong>\u00a0d\u00f3lar, con tres cheque girado y no cobrados, para ello generamos una l\u00ednea por cada cheque girado y no cobrado (Debe), mas una l\u00ednea por el resto del saldo (Debe), y una l\u00ednea al Haber por el saldo total (Valor registrado en el asiento inicial).<\/p>\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/s3.amazonaws.com\/helpsite-uploads\/bvdrlngmk_he59zpgstavoi6ee8%2FfyyhTPJsduM1592678885813-1592678885813.png\" alt=\"\" width=\"925\" height=\"399\" \/><\/figure>\n<p>3. Conciliamos banco, para ello nos vamos al modulo de conciliaci\u00f3n bancaria \u00a0y seleccionamos la fecha del asiento inicial y conciliamos todos los movimiento, menos los que corresponden a los cheques girados y no cobrados.<\/p>\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/s3.amazonaws.com\/helpsite-uploads\/bvdrlngmk_he59zpgstavoi6ee8%2FfyyhTPJsduM1592678902040-1592678902040.png\" alt=\"\" width=\"892\" height=\"428\" \/><\/figure>\n<p>De esta forma para el pr\u00f3ximo mes podemos conciliar los cheques una vez sean cobrados.<\/p>\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/s3.amazonaws.com\/helpsite-uploads\/bvdrlngmk_he59zpgstavoi6ee8%2FfyyhTPJsduM1592678922490-1592678922490.png\" alt=\"\" width=\"908\" height=\"443\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>1 Registramos el saldo del banco en el asiento inicial o de apertura 2. Una vez registrado el asiento inicial, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"doc_category":[32,27],"doc_tag":[],"class_list":["post-145","docs","type-docs","status-publish","hentry","doc_category-asientos","doc_category-bancos"],"year_month":"2026-09","word_count":146,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Felix Gomez","author_nicename":"felix","author_url":"https:\/\/aprende.dora.ec\/?author=2"},"doc_category_info":[{"term_name":"Asientos","term_url":"https:\/\/aprende.dora.ec\/?doc_category=asientos"},{"term_name":"Bancos","term_url":"https:\/\/aprende.dora.ec\/?doc_category=bancos"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Felix Gomez","author_link":"https:\/\/aprende.dora.ec\/?author=2"},"uagb_comment_info":0,"uagb_excerpt":"1 Registramos el saldo del banco en el asiento inicial o de apertura 2. Una vez registrado el asiento inicial, [&hellip;]","_links":{"self":[{"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=\/wp\/v2\/docs\/145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=145"}],"version-history":[{"count":0,"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=\/wp\/v2\/docs\/145\/revisions"}],"wp:attachment":[{"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=145"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=145"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/aprende.dora.ec\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}