{"id":732,"date":"2019-12-14T09:55:21","date_gmt":"2019-12-14T07:55:21","guid":{"rendered":"https:\/\/gicaudit.com\/?p=732"},"modified":"2019-12-14T21:17:16","modified_gmt":"2019-12-14T19:17:16","slug":"consideracions-tancament-comptable-exercici","status":"publish","type":"post","link":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici\/","title":{"rendered":"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (i III)"},"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 (i III).<\/h3>\n

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

9) Personal:<\/span><\/h4>\n

Una altra comprovaci\u00f3 important a efectuar \u00e9s aquella que es refereix als comptes derivats de la contractaci\u00f3 de treballadors<\/strong>, \u00e9s a dir, el grup 465 (passiu per remuneracions pendents al personal) i grups 640 (despeses de personal) i 642 (despesa seguretat social). Referent a aix\u00f2:<\/p>\n

a.<\/strong> S\u2019haurien comparar els resums mensuals<\/strong> de n\u00f2mina de tot l’exercici amb l’import registrat en la comptabilitat en el grup 640<\/strong>, i conciliar aquest import amb el resum del model 190<\/strong> de retencions.<\/p>\n

b.<\/strong> En el cas que la societat tingui l’obligaci\u00f3 de liquidar pagues extres<\/strong>, i sempre que el per\u00edode de meritaci\u00f3 sobrepassi el tancament anual, s’ha de tenir en compte la periodificaci\u00f3 de les mateixes en el moment del tancament, per la part ja meritada.<\/p>\n

c.<\/strong> Tamb\u00e9 s\u2019haur\u00e0 de verificar que el saldo existent<\/strong> en el compte del grup 465<\/strong> coincideix amb l’import realment meritat i no liquidat abans de 31 de desembre (per exemple, n\u00f2mines endarrerides, pagaments de n\u00f2mines a l’inici del mes seg\u00fcent, …).<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_gallery interval=”3″ images=”646″ img_size=”full”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

10) Periodificacions:<\/span><\/h4>\n

Tamb\u00e9 s’han de tenir en compte aquelles despeses<\/strong> incorregudes durant l’exercici, la meritaci\u00f3<\/strong> de les quals no correspon<\/strong> total o parcialment a l’exercici en curs. Aix\u00ed, factures rebudes en concepte de fires a les que s\u2019hi assistir\u00e0 en l’exercici seg\u00fcent, p\u00f2lisses d’assegurances amb una vig\u00e8ncia que va m\u00e9s enll\u00e0 de la data del tancament de l’exercici, …, s\u2019han de periodificar en funci\u00f3 de l’exercici en el qu\u00e8 s’hagin d’imputar.<\/p>\n

11) Partides pendents d\u2019aplicaci\u00f3:<\/span><\/h4>\n

Normalment es tracta d’un compte on, com el seu nom indica, es registra tot all\u00f2 que encara no tenim clar el seu compte d’imputaci\u00f3<\/strong>. Les “partides pendents d’aplicaci\u00f3” reverteixen de certa significativitat, de manera que, amb independ\u00e8ncia de l’import final del saldo, \u00e9s important efectuar una an\u00e0lisi detallada<\/strong> de les partides obertes al tancament, donat que la seva exist\u00e8ncia significa que hi ha una partida de balan\u00e7 (actiu o passiu) o una partida del compte d’explotaci\u00f3 (ingressos o despeses) que no est\u00e0 ben registrada.<\/p>\n

12) Comptes amb socis i administradors:<\/span><\/h4>\n

Un altre dels apartats que m\u00e9s risc comporten s\u00f3n els comptes mantinguts amb parts vinculades<\/strong>, com ara socis, administradors i persones afins. En general entre les empreses i els seus responsables, solen efectuar-se transaccions diner\u00e0ries per necessitats, a curt o llarg termini, i pot actuar l’empresa com a cedent dinerari o com cessionari.<\/p>\n

a.<\/strong> En aquests comptes s\u2019haurien d’imputar \u00fanicament aquells moviments dineraris per a necessitats puntuals de tresoreria<\/strong>, que siguin reintegrats<\/strong> en el curt termini<\/strong>.<\/p>\n

b.<\/strong> A tenir en compte que un augment continuat en el saldo<\/strong> (actiu) d’aquest compte, pot generar un risc fiscal<\/strong>, ja que les autoritats fiscals podrien considerar aquests imports com a dividends<\/strong> transferits als socis i \/ o retribucions<\/strong> efectuades als administradors, dels que no s’haurien practicat les oportunes retencions, ni declarats els ingressos en les rendes personals dels mateixos.<\/p>\n

c.<\/strong> En determinats casos, i si l’import es mant\u00e9 en el temps, s\u2019hauria de reclassificar el saldo mantingut en el grup 551 a un compte d’actiu o passiu no corrent (a llarg termini)<\/strong>.<\/p>\n

d.<\/strong> Finalment es recomana que qualsevol aportaci\u00f3 (d’import significatiu) entre la societat i els seus socis i \/ o administradors, es reflecteixi en una acta societ\u00e0ria<\/strong>, es confeccioni un contracte de pr\u00e9stec<\/strong> (en el qual es reflecteixin les condicions), i s’apliqui un tipus d’inter\u00e8s<\/strong> per la cessi\u00f3 de capitals, practicant les oportunes retencions<\/strong>.<\/p>\n

13) Patrimoni net:<\/span><\/h4>\n

En general es defineix com les aportacions<\/strong> en forma de capital per part dels socis i les reserves o beneficis generats i no distribu\u00efts per la companyia.<\/p>\n

a.<\/strong> S’ha de comprovar que els apunts registrats<\/strong> en aquests comptes es troben suportats<\/strong> en general per decisions de la junta<\/strong> de socis o accionistes o derivats de canvis en criteris comptables o errors respecte d\u2019exercicis anteriors.<\/p>\n

b.<\/strong> L’aplicaci\u00f3 del resultat<\/strong> de l’exercici immediatament anterior s\u2019ha de registrar comptablement a la data de celebraci\u00f3<\/strong> de la Junta que acorda l’aprovaci\u00f3 d’aquests comptes anuals.<\/p>\n

c.<\/strong> S’ha de verificar que, si s’escau, les p\u00e8rdues de l’exercici<\/strong> no deixin redu\u00eft el patrimoni net a un import inferior a la meitat del capital social, ja que en aquest cas ens trobar\u00edem davant d\u2019una de les causes de dissoluci\u00f3<\/strong> de l\u2019empresa. Referent a aix\u00f2, en les societats an\u00f2nimes, la reducci\u00f3 del capital t\u00e9 car\u00e0cter obligatori quan les p\u00e8rdues hagin disminu\u00eft el seu patrimoni net per sota de les dues terceres parts de la xifra del capital i hagi transcorregut un exercici social sense haver-se restablert el patrimoni net.<\/p>\n

Un cop registrats tots els apunts comptables necessaris per tal que la comptabilitat reflecteixi la imatge fidel, aquesta es converteix en una \u00f2ptima base de treball<\/strong> per poder calcular aquelles r\u00e0tios m\u00e9s importants sobre les principals magnituds del nostre negoci, i amb aix\u00f2, poder avaluar l’evoluci\u00f3<\/strong> del mateix i la presa de decisions<\/strong> del seg\u00fcent exercici. Aix\u00ed, cal destacar, entre d’altres:<\/p>\n

a. Fons de maniobra.
\nb. Per\u00edode mig de cobrament i de pagament.
\nc. Rotaci\u00f3 de l’actiu (Return on Assets – ROA).
\nd. An\u00e0lisi del marge de beneficis (Return on Sales – ROS).
\ne. Palanquejament financer.
\nf. Rendiment dels fons invertits (Return on Equity – ROE).
\ng. R\u00e0tios de Liquiditat \/ Tresoreria.
\nh. R\u00e0tios d’endeutament.<\/p>\n

En la nostra seg\u00fcent edici\u00f3, desenvoluparem cadascuna de les mateixes, en la seva definici\u00f3, c\u00e0lcul i interpretaci\u00f3.[\/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] 9) Personal: Una altra comprovaci\u00f3 important a efectuar \u00e9s aquella [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":646,"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-732","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 (i III) - 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\/\" \/>\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 (i III) - 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 (i III). 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