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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| Format: | bachelorThesis |
| Language: | spa |
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2018
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| Online Access: | http://dspace.utb.edu.ec/handle/49000/3653 |
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| author | Palma Montoya, Gianella Isabel |
| author_facet | Palma Montoya, Gianella Isabel |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Murillo Torres, Kleber Guillermo |
| dc.creator.none.fl_str_mv | Palma Montoya, Gianella Isabel |
| dc.date.none.fl_str_mv | 2018-04-11T21:39:48Z 2018-04-11T21:39:48Z 2018 |
| dc.format.none.fl_str_mv | 26p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/3653 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | BABAHOYO |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Afectación Contable Económico Municipal |
| dc.title.none.fl_str_mv | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | 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. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_8a27f67713bac3eebc2d4e25aec2bbbc |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language | spa |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/3653 |
| publishDate | 2018 |
| publisher.none.fl_str_mv | BABAHOYO |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| spelling | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de BabahoyoPalma Montoya, Gianella IsabelAfectaciónContableEconómicoMunicipalThe 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.La Contabilidad Gubernamental rama de la Contabilidad General, cumple un rol importante dentro de las instituciones del sector público, porque a través de ésta se refleja la realidad económica de las instituciones, organismos, entidades y dependencias del sector público, a través de los estados financieros emitidos por dichas entidades al finalizar el ejercicio o periodo fiscal de cada año, una vez hechos los ajustes respectivos en los casos que sean necesarios realizarlos. Es por ello que en esta oportunidad he realizado mi estudio de caso en el Gobierno Autónomo Descentralizado Municipal del Cantón Babahoyo (GADM Babahoyo,) institución perteneciente al sector público que busca contribuir con el desarrollo y fortalecimiento de los objetivos del Buen Vivir, fomentando la democracia, la igualdad y la equidad social, así como el crecimiento económico y turístico del cantón, con el tema Afectación contable y financiera después de los cierres del ejercicio económico del "GAD Municipal de Babahoyo” He empleado el método explicativo porque es el más óptimo para aplicar en un estudio de caso debido a que trata de dar a conocer las causas de un acontecimiento, y he utilizado la investigación descriptiva a través de la observación El objetivo de mi estudio de caso es narrar sobre las problemáticas encontradas en el departamento financiero respecto a las causas que conllevan a que se originen y que se realicen ajuste en los estados financieros de la institución pública, siendo de mucha importancia efectuarlos debido a que dan paso a desarrollar las afectaciones contables porque así los estados financieros reflejan el correcto manejo de los recursos públicos y el aprovechamiento de los mismos, por tal motivo está enmarcado bajo la línea de investigación gestión de financiera y de compromiso social porque busca estudiar la administración de los recursos con que cuenta una entidad.BABAHOYOMurillo Torres, Kleber Guillermo2018-04-11T21:39:48Z2018-04-11T21:39:48Z2018info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis26p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/3653spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2018-04-12T08:00:22Zoai:dspace.utb.edu.ec:49000/3653Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-02-28T22:23:43.742322Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo Palma Montoya, Gianella Isabel Afectación Contable Económico Municipal |
| status_str | publishedVersion |
| title | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| title_full | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| title_fullStr | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| title_full_unstemmed | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| title_short | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| title_sort | Afectación contable y financiera después de los cierres del ejercicio económico del “GAD Municipal de Babahoyo |
| topic | Afectación Contable Económico Municipal |
| url | http://dspace.utb.edu.ec/handle/49000/3653 |