Cholmondely

Hola,

No encuentro "roll-forwards" en un contexto contable. ¿Alguien tiene alguna sugerencia? El texto dice así:

Since account reconciliations must substantiate the ending balance of a general ledger account, roll-forwards (beginning balance + journal entries = ending balance) of account balances from prior periods do not meet the definition of an account reconciliation.

Muchas gracias de antemano

serrabecerra

Lo encontré en un diccionario ingles norte-americano. Dice lo siguiente:
roll forwards= closing of one option position and opening of another of the same class but with a later expiration date. financial term

It looks like the account reconcilation should only include current transactions without taking into consideration a balance forward from a previous period. (Balance forward would mean the same as roll forward it appears. I do hear balance forward often.)

__________________
~ Claudia

jetone

My suggestion for the definition of the rollforward is:

It is a procedure performed to determine the balance of an account at a certain date (future or current date) by appropriately adding to or deducting from the beginning balance the transactions during the period that intervene the beginning balance date and the certain date (future or current date). For example, to the determine the ending balance of an inventory as of December 31, while you observe the physical count on December1, you perform a rollforward procedure as follows:

Physical count balance, Dec. 1 10,000
Add: Total Inventory Receipts (Dec 2-31) 5,000
Less: Total Inventory Issuance (Dec. 2-31) 7,000
Ending Inventory Balance, Dec. 31 8,000

Espero que este te ayuda.

gaoleen1

I think she knows what the term means, but how would you say it in Spanish. Is there a specific equivalent? I would like to know as well...

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Garrett