Conciliação bancária no direito financeiro: uma garantia de confiabilidade no direito

Abstract

The interval of one day is of extreme importance for big investors, businessmen, enterprises that handle large amounts of money, what demands accuracy in the bank account statements. Due to errors of an employee in recording a transaction or because of the delay in noting the divergence in the account balance when checking the bank statement, by the company, the bank or the client, the value of discount in the statement can make a big difference in a large business transaction. The divergence between the balance recorded in the accounting ledger and the bank statement balance can be clarified by one of the account techniques called bank reconciliation, in order to regulate and harmonize, at the bank, the status of the enterprise or of the client who made the deposit. Since ancient times, big speculators and bankers have been acquainted with and mastered that accounting technique when making their investments. By means of the bank reconciliation, enterprises, federal, state and municipal departments are well supported when issuing their financial and cash flow reports. The bank reconciliation process can be made and controlled manually. Nowadays, there are specialized companies that can supply ready programs for the bank reconciliation technique that facilitates and generates with accuracy the bank statement balance, assuring thus the reliability in transactions supported by the Law