Proceso Contable y Tributario de la Asociación de Desarrollo Agropecuario la Esmeralda

In Ecuador there are norms and articles that support the creation of associations as they are: According to the Organic Law of Popular and Solidarity Economy in section 2 of the Organizations of the Associative Sector art. 18.- It speaks of the associative sector that are groups of natural persons with productive economic movements, in order to commercialize and produce legally constituted goods and services under the principles of the law and regulation and to stock up on agricultural inputs, technology and tools, etc. The "Esmeralda" Agricultural Development Association is responsible for the purchase and sale of cacao, located in the Esmeralda Parish, being a society that at the same time contributes with the economy of the country, has the responsibility to comply with the guidelines that this territory demands. According to the regulations of this country, those who surpass revenues, costs or estates to the established standard, are obliged to keep accounting. For the development of this case study, enough information has been gathered, through an interview with the administrator and the secretary, and some definitions of different authors of books to arrive at an analysis, and supports the elaboration of this study.

• Hovedforfatter: Barragán Cando, Mónica Margoth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2017
• Fag: Agropecuario; Proceso; Esmeralda
• Online adgang: http://dspace.utb.edu.ec/handle/49000/2388