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MF0979_2_TEMA4

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MF0979_2_TEMA4

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About this activity

MF0979_2_TEMA4

Created by

Paula Bosch Sotillo
Paula Bosch Sotillo
Spain

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MF0979_2_TEMA4
 

MF0979_2_TEMA4Online version

MF0979_2_TEMA4

by Paula Bosch Sotillo
1

Los libros registro auxiliares de tesorería son obligatorios según la normativa legal española.

2

El libro registro de caja refleja únicamente las entradas y salidas de dinero en metálico (monedas y billetes).

3

La conciliación bancaria consiste en comparar los registros del libro de bancos de la empresa con los movimientos del extracto bancario.

4

En una cuenta de crédito, el saldo dispuesto representa el dinero que queda por utilizar del crédito concedido.

5

Los efectos comerciales como pagarés y letras de cambio no se consideran pago al contado.

6

La fecha valor es el día en que se ordena una operación bancaria.

7

Un proveedor es una persona que vende bienes o servicios que la empresa transformará o venderá a sus clientes.

8

El arqueo de caja debe realizarse únicamente al final del día por la persona responsable de caja.

9

Las transferencias emitidas se registran como cobros en el libro auxiliar de bancos.

10

Los auditores de cuentas deben estar registrados en el ROAC (Registro Oficial de Auditores de Cuentas).

 
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