Proceso y registro contable del sistema de la cámara de compensación de cheques en las instituciones financieras.

Abstract

The present investigation refers to the subject of the process and accounting record of the check clearinghouse system in financial institutions, details of the subject based on the documentary information of scientific articles, resolutions issued by the Central Bank of Ecuador and the Monetary and Financial Organic Code, as well as the explanation of the process of the compensation system that can be detailed as the procedure of compensation, settlement or refund of checks, this is developed through financial institutions and the Central Bank of Ecuador is The last institution acts as an intermediary to monitor and control the system, it also develops the demonstration of a didactic example to have a clear vision of the accounts to intervene in the accounting record, it should be noted that the research makes reference to the banking system being a fragment main in this investigation n, because it is the set of financial institutions where this process is developed, finally we conclude that the check clearinghouse system is a system that facilitates the collection of checks by financial institutions and users. rotated in a time of 24 hours, therefore both parties benefit.