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Froggy Jumps
Froggy Jumps

Repaso Unidad 1 - Contabilidad Bancaria

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Repaso Unidad 1 - Contabilidad Bancaria

Froggy Jumps

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Contabilidad Bancaria

Created by

Rocio Elizabeth Estrada Orozco
Rocio Elizabeth Estrada Orozco
Guatemala

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Repaso Unidad 1 - Contabilidad Bancaria
 

Froggy Jumps

Repaso Unidad 1 - Contabilidad BancariaOnline version

Contabilidad Bancaria

by Rocio Elizabeth Estrada Orozco
1

Es cada una de las partes iguales en las que está dividido un capital de una sociedad

2

El capital social puede ser a su vez:

3

El monto mínimo de capital pagado inicial de los bancos nacionales y sucursales de bancos extranjeros que se constituya o se establezcan en territorio nacional, será fijado por:

4

El patrimonio mínimo requerido para un banco requerido para exposición de riesgos será el equivalente al:

5

Es la suma del capital primario más el capital complementario:

6

Se integra por el capital pagado, otras aportaciones permanentes, la reserva legal y las reservas de naturaleza permanente proveniente de utilidades retenidas:

7

Se integra por las ganancias del ejercicio, del ejercicio anterior, el superávit por revaluación de activos, otras reservas de capital, instrumentos de deudas convertibles en acciones y deudores subordinadas contratadas a plazos mayores de 5 años:

8

Es la diferencia entre el patrimonio computable y el patrimonio requerido debiendo mantenerse un patrimonio computable no menor a la suma del patrimonio requerido:

9

Cuando el patrimonio computable sea menor al patrimonio requerido existirá:

10

Las reservas tomadas en genuina aceptación se dividen en:

11

El sistema de codificación establecido al nivel de cada cuenta, incluye el cuarto dígito para diferenciar las operaciones:

12

Si una operación no está contemplada en el manual de cuentas, las entidades deberán solicitar la creación de las cuentas y/o divisionarias necesarias para su registro por escrito a:

 
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