Negotiable commercial documents (Review)

Authors

Keywords:

negotiable mercantile documents, bill of exchange, promissory note, letter of credit

Abstract

One of the principal tasks of any company that gives credit his customers is to dedicate him the punctual tracking with the aim of minimize the risks and of to collect his invoices in the time stipulated in the contract. The fact that all customers dissolve his invoices of immediate way would be optimal, but that does not happen in the reality of business. The work that presents itself characterizes the negotiable mercantile documents or valuable titles in the credit transactions; they detail theoretic elements that characterize these documents in particular. Credit instruments are well-thumbed in the entities' commercial operations, his character to be negotiable permits that they may be transferred of an entity to another one, obtaining this last all rights and privileges that the first was having. They utilized different fact-finding methods that hold the theoretic realized revision for his realization.

Author Biographies

  • Elena López Espinosa, Universidad de Granma. Bayamo. Granma. Cuba

    Doctora en Ciencias Pedagógicas. Profesora Titular. Facultad Ciencias Económicas y Sociales

  • Amanda de Jesús González Saborit, Universidad de Granma. Bayamo. Granma. Cuba

    Estudiante de la Carrera Contabilidad y Finanzas. Facultad Ciencias Económicas y Sociales

References

ACDE (2014) Indicadores de Responsabilidad Social Empresarial. Uruguay
Ibáñez, B. (2002) Manual para la elaboración de tesis. México: Editorial Trillas S.A.
Lawrence, W. B. (1960) Contabilidad de Costos. Unión tipográfica: Hispano Americano.
Méndez, E (1988) Metodología Guía para elaborar diseño de Investigación. Bogotá: Mc.Graw-Hill.
Normas Cubanas de Contabilidad (2005) Resolución 235/2005 Ministerio de Finanzas y Precio, Cuba.
Pérez, J. (1991) Guía para la indagación de la Cultura Organizacional. Centro de Estudios de Técnicas de Dirección. CEEC. Universidad de la Habana, Cuba.
Ramírez, A. (2015) Contabilidad. Primera Parte. Pueblo y Educación.
Schein, E. (1988). La cultura empresarial y el liderazgo. Barcelona: Plaza & James.

Published

2020-11-11

Issue

Section

Articles

How to Cite

Negotiable commercial documents (Review). (2020). REDEL. Revista Granmense De Desarrollo Local, 4, 1256-1264. https://revistas.udg.co.cu/index.php/redel/article/view/2058

Most read articles by the same author(s)