{"id":729,"date":"2019-11-10T09:50:44","date_gmt":"2019-11-10T07:50:44","guid":{"rendered":"https:\/\/gicaudit.com\/?p=729"},"modified":"2019-11-10T19:45:56","modified_gmt":"2019-11-10T17:45:56","slug":"consideracions-tancament-comptable-exercici-3","status":"publish","type":"post","link":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/","title":{"rendered":"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (II)"},"content":{"rendered":"

[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text]<\/p>\n

Consideracions per al tancament comptable de l’exercici econ\u00f2mic (II) de (III).<\/span><\/h2>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text]<\/p>\n

5) Comptes de clients (deutors):<\/span><\/h4>\n

\u00c9s important revisar de forma detallada els comptes de clients (grup 43) i deutors (grup 44), amb l’objecte de verificar que la totalitat de factures emeses per la societat i els cobraments rebuts dels clients estan registrades comptablement<\/strong> i de forma acurada. En aquest cas tamb\u00e9 cal tenir en compte:<\/p>\n

a.<\/strong> Possibilitat que algun dels saldos mantinguts amb clients pugui ser considerat com a insolvent.<\/strong> Com a conseq\u00fc\u00e8ncia, se n’hauria de practicar el seu deteriorament per la part realment incobrable, amb independ\u00e8ncia del seu tractament fiscal.<\/p>\n

b.<\/strong> En el cas que la societat necessiti el descompte d’efectes<\/strong> de clients en entitats banc\u00e0ries, s\u2019ha de registrar la oportuna reclassificaci\u00f3 dels comptes del grup 4311 (efectes comercials descomptats) amb abonament al grup 430. A m\u00e9s, s’ha de registrar l’ingr\u00e9s en el compte comptable del banc pel descompte, amb abonament a un compte de risc bancari (grup 5208).<\/p>\n

c.<\/strong> En relaci\u00f3 a les vendes efectuades en moneda estrangera<\/strong>, els saldos que resultin vius al tancament de l’exercici s’hauran d’actualitzar al seu contravalor en euros a data del tancament de l’exercici.<\/p>\n

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6) Comptes de prove\u00efdors (creditors):<\/span><\/h4>\n

A l\u2019igual que en el cas anterior, \u00e9s important revisar de forma detallada els comptes de prove\u00efdors (grup 40) i creditors (grup 41), amb l’objecte de verificar que la totalitat de factures rebudes per la societat i els pagaments efectuats a prove\u00efdors i \/ o creditors estan registrats comptablement<\/strong>. Serveix tamb\u00e9 el comentari en relaci\u00f3 a possibles adquisicions de productes o serveis en moneda estrangera.<\/p>\n

7) Exist\u00e8ncies:<\/span><\/h4>\n

En tractar-se d’actius propietat de l’empresa destinats a ser venuts en el curs normal de l’explotaci\u00f3 o per incorporar-los en el proc\u00e9s de producci\u00f3 de cara a una venda posterior, es valoraran<\/strong> en general pel seu cost<\/strong>, ja sigui el preu d’adquisici\u00f3 o el cost de producci\u00f3.<\/p>\n

A tenir en compte:<\/p>\n

a.<\/strong> Al tancament de l’exercici<\/strong> \u00e9s imprescindible dur a terme un recompte<\/strong> de la totalitat d’unitats f\u00edsiques<\/strong> que componen l’ep\u00edgraf d’exist\u00e8ncies (mat\u00e8ries primeres, materials auxiliars, producte en curs, productes acabats, mercaderies comercials, …).<\/p>\n

b.<\/strong> El preu d’adquisici\u00f3 de les anteriors unitats f\u00edsiques adquirides inclou l’import facturat pel venedor<\/strong> despr\u00e9s de deduir qualsevol descompte, rebaixa en el preu o altres partides similars. Al valor resultant se li afegiran totes les despeses addicionals<\/strong> que es produeixin fins que els b\u00e9ns es trobin ubicats<\/strong> per a la seva venda, com ara transports, aranzels de duanes, assegurances i altres directament atribu\u00efbles a l’adquisici\u00f3 de les exist\u00e8ncies.<\/p>\n

c.<\/strong> Per a la seva valoraci\u00f3<\/strong>, s’adoptar\u00e0 amb car\u00e0cter general el m\u00e8tode del preu mig o cost mig ponderat<\/strong>, si b\u00e9 el m\u00e8tode FIFO<\/strong> \u00e9s acceptable i es pot adoptar si l’empresa ho considera m\u00e9s convenient per a la seva gesti\u00f3.<\/p>\n

d.<\/strong> Amb posterioritat a la seva adquisici\u00f3, i quan el valor net realitzable<\/strong> de les exist\u00e8ncies (preu de venda menys despeses comercials) sigui inferior<\/strong> al seu preu d’adquisici\u00f3 o al seu cost de producci\u00f3<\/strong>, s’han d’efectuar les oportunes correccions valoratives (deterioraments)<\/strong>. Aquestes s’hauran de recon\u00e8ixer com una despesa en el compte de p\u00e8rdues i guanys. Als efectes fiscals, aquests deterioraments han de poder ser provats.<\/p>\n

e.<\/strong> Finalment, indicar que aquesta \u00e0rea te una elevada import\u00e0ncia<\/strong> en l‘an\u00e0lisi dels estats financers<\/strong> de la societat. Aix\u00f2 \u00e9s conseq\u00fc\u00e8ncia pel fet que la variaci\u00f3 del valor de les mateixes entre dues dates de tancament, \u00e9s part important en la determinaci\u00f3 del marge brut<\/strong>. Una volatilitat elevada de l’evoluci\u00f3 d’aquesta magnitud pot ser sin\u00f2nim de dificultats econ\u00f2miques, o fins i tot d’haver-se registrat transaccions irregulars.<\/p>\n

8) Immobilitzat:<\/span><\/h4>\n

S\u00f3n aquells actius tangibles i intangibles<\/strong> propietat d’una empresa per a, en general, ser utilitzats en la producci\u00f3 o subministrament de b\u00e9ns i serveis<\/strong> i dels que s’espera puguin usar-se durant m\u00e9s d’un exercici econ\u00f2mic. En tractar-se d’una inversi\u00f3, que no una despesa<\/strong>, s\u2019ha de repercutir en el compte de resultats de la societat de manera continuada en el temps, en funci\u00f3 de la vida \u00fatil esperada, \u00e9s a dir, mitjan\u00e7ant la seva amortitzaci\u00f3.<\/p>\n

a.<\/strong> A l\u2019Igual que en el cas de les exist\u00e8ncies, \u00e9s important tenir un control exhaustiu<\/strong> de cadascun dels actius fixos propietat de l’empresa, mitjan\u00e7ant un registre d’immobilitzat, confeccionat fins i tot a trav\u00e9s d’un senzill full de c\u00e0lcul, i en el que s’incloguin les dades de cada actiu.<\/strong><\/p>\n

b.<\/strong> Les dotacions a l’amortitzaci\u00f3<\/strong> s\u2019han d’efectuar de manera continuada<\/strong> en el temps, no podent en cap cas amortitzar en funci\u00f3 de les necessitats del resultat de la societat.<\/p>\n

c.<\/strong> Pel que fa a les valoracions inicials i posteriors<\/strong>, \u00e9s v\u00e0lid all\u00f2 indicat per a les exist\u00e8ncies, tenint en compte els aspectes fiscals que, en mat\u00e8ria de deteriorament, se\u2019n puguin derivar.<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text] 5) Comptes de clients (deutors): \u00c9s important revisar de [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[11],"tags":[19],"class_list":["post-729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sense-categoria","tag-ambito-nacional-ca"],"yoast_head":"\nConsideracions per al tancament comptable de l'exercici econ\u00f2mic (II) - GICAUDIT CONSULTING SLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (II) - GICAUDIT CONSULTING SLP\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text] Consideracions per al tancament comptable de l’exercici econ\u00f2mic (II) de (III). [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text] 5) Comptes de clients (deutors): \u00c9s important revisar de [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\" \/>\n<meta property=\"og:site_name\" content=\"GICAUDIT CONSULTING SLP\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-10T07:50:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-11-10T17:45:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/analog-analogue-broken-219677.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1278\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Albert Gr\u00e8bol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Albert Gr\u00e8bol\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\"},\"author\":{\"name\":\"Albert Gr\u00e8bol\",\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/person\/64ab00030250aad0ddaf2f757cb90fbb\"},\"headline\":\"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (II)\",\"datePublished\":\"2019-11-10T07:50:44+00:00\",\"dateModified\":\"2019-11-10T17:45:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\"},\"wordCount\":927,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gicaudit.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/analog-analogue-broken-219677.jpg\",\"keywords\":[\"\u00c1mbito nacional\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\",\"url\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-3\/\",\"name\":\"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (II) - 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