Examen especial a los rubros bancos y cuentas por cobrar de la Asociación de Servidores Públicos Aduaneros del Ecuador ASPAE, de la ciudad de Quito, periodo enero-diciembre 2012

The development of this paper entitled "SPECIAL REVIEW ITEMS BANKS AND ACCOUNTS RECEIVABLE FROM THE ASSOCIATION OF PUBLIC SERVANTS CUSTOMS OF ECUADOR ASPAE, DE QUITO, PERIOD JANUARY - DECEMBER 2012 intends to conduct a study which detected the shortcomings in the management of accounts receivable and control the category banks, by applying special exam tests to improve the turnover rate of cash flows in order to contribute to internal control of these accounts. For the development of the thesis was necessary to obtain the statement of financial position for the period 2012 allowed check the balance of banks and accounts receivable through direct certification of the counter, and so proceed to evaluate the receivable for the purpose to know the real balances by applying special techniques and testing exam, then the bank reconciliation technique was applied by comparing the book bank, with bank statement resulting in a deviation of ninety three dollars and seventy- two cents, because the deposit of a partner in the general journal of banks was recorded, finally proceeded to draw up a report which contains the main alternative solutions to the deficiencies found during special examination. With the application of the special examination to banks heading the nonexistence of timely deposits and bank reconciliations to ensure the safety of the funds of the Association is determined, accounts receivable are recorded and archived in chronological order to facilitate the timely recovery loan portfolio

• מחבר ראשי: Vicente Guamán, Sandra Noemi (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2015
• נושאים: CUENTAS POR COBRAR; AUDITORÍA; EXAMEN ESPECIAL; SERVIDORES PÚBLICOS
• גישה מקוונת: http://dspace.unl.edu.ec/jspui/handle/123456789/8702