The company, like any organizational structure, is created for a specific purpose. To achieve its objective, the company is led to maintain relationships with its partners (customers, suppliers, financial institutions, associations, the State ...). In its relations with its partners it is faced with a whole set of obligations (moral, social, financial...) that it must satisfy in one way or another.In order to meet its financial obligations, organizations used to use cash, that is to say, hard currency. But the increase in trade has led to an increase in the money supply, making it difficult or even impossible for an economic agent to meet its financial obligations using only cash.
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