Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo

The Government Accounting branch of the General Accounting, fulfills a role important within the institutions of the public sector, because this reflects the economic reality of the institutions, agencies, entities and dependencies of the sector public, through the financial statements issued by sai...

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Bibliographic Details
Main Author: Palma Montoya, Gianella Isabel (author)
Format: bachelorThesis
Language:spa
Published: 2018
Subjects:
Online Access:http://dspace.utb.edu.ec/handle/49000/3653
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Summary:The Government Accounting branch of the General Accounting, fulfills a role important within the institutions of the public sector, because this reflects the economic reality of the institutions, agencies, entities and dependencies of the sector public, through the financial statements issued by said entities at the end of the year or fiscal period of each year, once the respective adjustments have been made in the cases that are necessary to make them. That is why this time I have done my case study in the Government Municipal Autonomous Decentralized Babahoyo Canton (GADM Babahoyo,) institution belonging to the public sector that seeks to contribute to the development and strengthening of objectives of Good Living, fostering democracy, equality and social equity, as well as the economic and tourist growth of the canton, with the topic Affectation accounting and financial after the closures of the fiscal year of the "GAD Municipal de Babahoyo" I have used the explanatory method because it is the most optimal to apply in a study case because it tries to publicize the causes of an event, and I used the Descriptive research through observation The objective of my case study is to narrate about the problems found in the financial department with respect to the causes that lead to their origination and that are carried out adjustment in the financial statements of the public institution, being of great importance to carry them out because they give way to develop the accounting effects because this way the states financial resources reflect the correct management of public resources and the use of For this reason, it is framed under the research line of financial management and of social commitment because it seeks to study the administration of the resources it has an entity.