Examen especial a las cuentas por cobrar y cuentas por pagar de la constructora Alvarez Cia. Ltda. en el periodo del 01 de enero al 31 de diciembre de 2010

present investigation is related with a special exam to the Bills to Get paid and you Count to Pay of the Manufacturer Álvarez Ltda., in the period of January 01 at December 31 2010 its objectives were guided to Evaluate the System of Internal Control implemented in the company for the control of their economic and financial activities related with the bills in study. To determine the execution of the legal dispositions on the part of directive, employees, and workers of the company. To analyze and to evaluate the procedures carried out in the handling of financial activities of the bills to Get paid and you Count to Pay in the period that is analyzed. To emit a Report that contains comments Conclusions and recommendations, guided to improve the conduction of the company. He/she has as purpose to give a contribution based on the results of the exam, after the analysis and verification of the results of the evaluation of the system of internal control could be proven in the manufacturer, during the examined period they have not carried out the analysis of values that they owe, situation that is caused by the neglect of the Principle of Control Internal Application of Continuous Tests of Accuracy, is recommended to be compared to the total charged newspaper by a cashier, with the total deposited in the bank" what has caused that the analyzed period exist irretrievable bills that arrive to a significant quantity, causing an economic damage to the manufacturer. He/she has not carried out analysis of values to get paid, existing irretrievable bills in a minimum percentage, the accountant will carry out at least once a year the analysis of the bills to get paid and those that have a high delinquency grade will be informed the manager so that they carry out the pertinent necessary actions for his collection; The bills to get paid, sometimes, after being canceled they are not given to the debtors, neither these they claim their refund, neither states of bills are sent at least once a year, in such a way that the debtor knows the movement of his bill, not registered. They are not carried out physical verifications of the documents to get paid and in the examined period. The accountant will should at least once a year, to send states of bills to the debtors so that they know the movement of her bills and to remind them the payment. Separation of functions doesn't exist in the handling of the bills to pay. Since the accountant fulfills more functions.

• Main Author: Pérez Veintimilla, Miriam del Rocío (author)
• Format: bachelorThesis
• Language: spa
• Published: 2012
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/19158