Diseño de un manual de procedimientos administrativos y contables de la asociación de trabajadores acuícolas cayancas Asotracay, ubicada en el sitio la huada del cantón Huaquillas

The present curricular integration work denominated "DESIGN OF AN ADMINISTRATIVE AND ACCOUNTING PROCEDURES MANUAL OF THE ASSOCIATION OF AQUACULTURAL WORKERS "ASOTRACAY", LOCATED IN THE SITE LA HUADA OF THE HUAQUILLAS CANTON, was developed with the purpose of improving the administrative and accounting management through a procedures manual according to the association, which allows to keep an orderly and detailed record of all the activities that are developed in it; in order to provide a contribution to the manager, with which he/she will be able to manage the association in an effective and efficient way. In order to comply with the general objective, an administrative and accounting procedures manual was prepared, which clearly establishes policies, procedures, standard entry formats and flow charts that will facilitate compliance with the operations, thus reducing errors and safeguarding the resources obtained from the different sources of income and controlling expenditures. Its development was oriented to the elaboration of accounting procedures, since they are of great importance, as they allow to have a record of the transactions carried out on a daily basis; thus, we started from establishing procedures related to cash, such as: petty cash accounts, banks, accounts payable, production processes, sales and social benefits payable, followed by the process to follow the income and the form of payment to suppliers and workers, where source documents that are used in each of the developed accounts are exposed, in the same way type entries are presented to help a better understanding for registration in the accounting system, considering those related to expenses and the presentation of economic reports at the end of the period.

• Hovedforfatter: Mendoza Leiva, Johanna Lizbeth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2022
• Fag: <CONTABILIDAD Y AUDITORIA>; <MANUAL DE PROCEDIMIENTOS>; <FLUJOGRAMAS>; <EMPRESA>
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/25280