Diseño de un manual de procedimientos administrativos contables y tributarios para la empresa “Abendaño Briceño Cia. Ltda” de la ciudad de Loja

The Curricular Integration Work titled DESIGN OF A MANUAL OF ADMINISTRATIVE, ACCOUNTING AND TAX PROCEDURES FOR THE COMPANY “ABENDAÑO BRICEÑO CIA. LTDA” OF THE CITY OF LOJA. has been developed according to the Academic Regulations of the National University of Loja, as a requirement to opt for the degree and title of Bachelor of Accounting and Auditing. In order to comply with the first stated objective, the functions and responsibilities manual was prepared for all personnel working in the company such as: general meeting of shareholders, managers, administrative officials, cleaning service and marketing officials, which describes their functions, knowledge, controls, reports and regulations of each of them; In the same way, administrative policies were carried out for: fuel dispatcher, hiring and selection of personnel, control of attendance and punctuality, training of personnel, evaluation of personnel, permits, licenses and vacations in order to provide structural support to the administrator. Next, for the second objective, policies, procedures, records and flowcharts were designed for the accounting area such as: cash, petty cash, banks, accounts and current documents receivable, inventories (purchase of fuel and lubricants), property, plant and equipment, depreciation, current accounts and documents payable, non-current liabilities, income (sale of fuel) and expenses, where it constitutes an instrument to support the accountant. Finally, for the third objective, tax policies and instructions were proposed to declare taxes such as: Corporate Income Tax Declaration, VAT Declaration, and Declaration of Withholdings at Source; Being a company, it must keep accounts and present the Simplified Transactional Annex, Annex Under Dependency Relationship, Annex of Shareholders, Participants, Partners, Members of the Board of Directors and Administrators and Annex of Dividends, Profits or Benefits. The methodology that was used for the development of the research is: scientific method, it was used for the theoretical references, managing to collect clear and precise information through books, theses, etc., deductive, inductive, analytical, synthetic, mathematical, statistical and historical; Likewise, there is the interview technique that was applied to the manager and accountant of the company and the bibliographic review that served as a great contribution to the work process. It was concluded that the manual of administrative, accounting and tax procedures is an instrument of great importance for the workers who work in the company, the same one that allowed knowing the policies and procedures in a clear and orderly manner.

• Main Author: Garrochamba Peñafiel, Jamileth del Carmen (author)
• Format: bachelorThesis
• Language: spa
• Published: 2023
• Subjects: <CONTABILIDAD Y AUDITORIA>; <PROCESOS CONTABLES>; <PROCESOS ADMINISTRATIVOS>; <EMPRESA>
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/26731