Agencias y sucursales


Las empresas mercantiles extienden sus actividades a zonas distantes geográficamente, con el objeto de aumentar el volumen de sus ventas.

Para llevar a cabo su extensión territorial, se puede utilizar agentes viajeros. Sin embargo, en algunas oportunidades, este procedimiento no es satisfactorio, por lo que se hace necesario instalar oficinas o centros de distribuciónen algunas zonas geográficas estratégicas. Ello facilita y acelera las operaciones de venta o la prestación del servicio.

El establecimiento de estas oficinas de distribución, pueden hacerse adoptando la forma de una agencia o de una sucursal.


Es un centro local, que funciona bajo la dirección de la oficina principal. Por lo general, no posee otro inventario de mercancías, que elque utiliza como muestrario para los clientes. Para cubrir sus gastos menores, disponen de un fondo fijo, similar a una caja chica, el cual es repuesto por la oficina principal cuando se va agotando.

Los pedidos de mercancías o de servicios que coloca la agencia, los remite a la oficina principal, con el objeto de obtener de ella su aprobación y despacho.

Todo el manejo administrativo de lasventas, tales como facturación y cobranzas, queda bajo la responsabilidad de la oficina principal. El costo de funcionamiento de la agencia, a excepción de los gastos menores cancelados por ella, quedan a cargo de la oficina o casa principal.

La oficina principal tiene la responsabilidad de llevar las cuentas derivadas de las ventas efectuadas por las agencias, de facturar a los clientes y dehacer las cobranzas, razón por la cual, también deberá hacer el registro contable de esas operaciones.

Dicho en otras palabras, la contabilización de las operaciones efectuadas por la agencia debe ser llevada a cabo en los libros de la oficina principal.


Son centros de distribución locales que funcionan como unidades mercantiles separadas, aunque están siempre sujetas a laautoridad de la casa u oficina principal, quien es el ente que determina el grado de independencia que se le concederá a cada sucursal. Las normas y procedimientos generales de la Empresa en sí, serán siempre los mismos que se aplicaran en las sucursales, pero puede delegarse en ellas toda la autoridad que se requiera para la administración de sus propias operaciones. El resultado de las operacionesde las sucursales, será evaluado de acuerdo con sus Estados Financieros. Las sucursales pueden vender o prestar el servicio, facturar, manejar efectivo recibido para cancelar sus propias compras o gastos.


Como ya se explicó, las agencias, por sus mismas características, no están obligadas a llevar contabilidad, ya que la oficina principal es la responsable deregistrar las operaciones que ellas realizan.

Sin embargo y, para su propio control, las agencias pueden llevar un libro donde ser registren las entradas y salidas de efectivo, habidas en el fondo fijo que le fue asignado.

El diseño de este libro es igual a cualquier Libro Auxiliar de Caja y su utilización será similar. De igual manera podrá llevar un libro donde se registren las Ventas realizadas.Periódicamente, la agencia, presentará a la oficina principal, una cuenta de gastos, donde relacione todos los pagos realizados, acompañada de sus respectivos comprobantes. Una relación de las ventas efectuadas, servirá a la oficina principal para efectos de conformar la remuneración de algunos empleados de la agencia, cuando estos reciben su remuneración con base a ventas.


Los sistemas de contabilidad de sucursales contemplan las siguientes posibilidades:

a. Registros Centralizados en la Oficina Principal
En este caso las transacciones de la sucursal se registran en los libros de la oficina principal o en libro separados. La sucursal deberá remitir toda la documentación diariamente, o informes que detallen suficientemente las ventas, los…

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