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      <title>Glosario by El Roble Contabiliad</title>
      <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7</link>
      <description>Identifiquemos un concepto y busquemos su significado. Recuerda que siempre enfocado en la Contabilidad.</description>
      <language>en-us</language>
      <pubDate>2025-07-21 20:56:50 UTC</pubDate>
      <lastBuildDate>2026-08-04 18:10:18 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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         <url></url>
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      <item>
         <title>1.	Arqueo de Caja</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631898774</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:06:32 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631898774</guid>
      </item>
      <item>
         <title>2.	Caja Chica (o Fondo Fijo)</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899054</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:06:43 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899054</guid>
      </item>
      <item>
         <title>3.	Cheque en Tránsito</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899261</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:06:51 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899261</guid>
      </item>
      <item>
         <title>4.	Cheque Girado</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899443</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:06:58 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899443</guid>
      </item>
      <item>
         <title>5.	Conciliación Bancaria</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899636</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:05 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899636</guid>
      </item>
      <item>
         <title>6.	Control Interno</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899796</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:12 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899796</guid>
      </item>
      <item>
         <title>7.	Depósito en Tránsito</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899971</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:20 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631899971</guid>
      </item>
      <item>
         <title>8.	Efectivo</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900148</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:26 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900148</guid>
      </item>
      <item>
         <title>9.	Equivalentes de Efectivo</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900287</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:33 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900287</guid>
      </item>
      <item>
         <title>10.	Estado de Cuenta Bancario</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900493</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:41 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900493</guid>
      </item>
      <item>
         <title>11.	Faltante de Caja</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900651</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:48 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900651</guid>
      </item>
      <item>
         <title>12.	Flujo de Efectivo</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900822</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:07:54 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631900822</guid>
      </item>
      <item>
         <title>13.	Libro de Bancos (o Auxiliar de Bancos)</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901246</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:08:10 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901246</guid>
      </item>
      <item>
         <title>14.	Nota de Crédito Bancaria</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901498</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:08:17 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901498</guid>
      </item>
      <item>
         <title>15.	Nota de Débito Bancaria</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901845</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2025-10-14 15:08:24 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3631901845</guid>
      </item>
      <item>
         <title>16. Custodio</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993736726</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:28:31 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993736726</guid>
      </item>
      <item>
         <title>17. Reembolso</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993736931</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:28:48 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993736931</guid>
      </item>
      <item>
         <title>18. Vale de Caja</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737136</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:29:03 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737136</guid>
      </item>
      <item>
         <title>19. Factura</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737390</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:29:18 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737390</guid>
      </item>
      <item>
         <title>20. Sobrante de Caja</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737629</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:29:38 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737629</guid>
      </item>
      <item>
         <title>21. Liquidación</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737804</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:29:51 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993737804</guid>
      </item>
      <item>
         <title>22. Aumento de Caja Chica</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993738406</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:30:34 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993738406</guid>
      </item>
      <item>
         <title>23. Disminución de Caja Chica</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993738758</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:30:47 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993738758</guid>
      </item>
      <item>
         <title>24. Sobrante de Caja Chica</title>
         <author>elroblecontador</author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993739123</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-07-29 01:31:19 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3993739123</guid>
      </item>
      <item>
         <title>capital de trabajo </title>
         <author></author>
         <link>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3997337107</link>
         <description><![CDATA[<p><strong>Capital de trabajo:</strong> Es la diferencia entre el activo corriente y el pasivo corriente. Representa los recursos que tiene una empresa para cubrir sus operaciones y obligaciones de corto plazo, siendo un indicador de su liquidez y capacidad financiera.</p>]]></description>
         <enclosure url="" />
         <pubDate>2026-08-03 04:40:49 UTC</pubDate>
         <guid>https://padlet.com/elroblecontador/95sv9q89hcv688r7/wish/3997337107</guid>
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