Descripción del proceso contable de una entidad del sistema financiero mediante el prototipo de una cooperativa de ahorro y crédito.

Abstract

By means of the proposal of an example, the accounting process of an entity of the national financial system is exposed, specifying the application of accounting regulations in the preparation of its financial statements and accounting, submitting to the policies and regulations stipulated for it by the Policy Board and Monetary and Financial Regulation, also complying with the control rules of the additional bodies.