Tratamiento contable a los procesos de obligaciones de pago de años anteriores en el gobierno autónomo descentralizado municipal del Cantón Alfredo Baquerizo Moreno Jujan en el periodo 2022.

Accounting treatment refers to the processes that an institution carries out for the registration, organization and presentation of economic information, with the purpose of demonstrating its results in a transparent and exact manner. Having adequate financial management and correctly managing these procedures is essential, because it reflects the use of the company's budget and resources accurately for appropriate reviews and knowing if there are no inconsistencies. The municipality has payment obligations from previous years that correspond to the entity's liabilities, these are the debts it has for the benefit of suppliers; The Municipal GAD of the Alfredo Baquerizo Moreno Jujan canton counts payment obligations regarding labor lawsuits, salary settlements and payments to suppliers. These are recorded as accounts payable, the same where the budgetary impact was found in this institution, which is why we seek to understand the reasons why these effects occur, and will focus on evaluating the processes through the accounting records and information reflected in the cards. The problem was observed when covering the account payable in the 2022 fiscal period, because the budget that was allocated for said item would not be sufficient and there would still be amounts pending payment.

• Egile nagusia: Arias Villavicencio, Damaris Denisse (author)
• Formatua: bachelorThesis
• Argitaratua: 2023
• Gaiak: Deuda; Gestión Financiera; Información económica; Presupuesto; Procesos
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/15088