Aplicación del Tratamiento Contable de los Inventarios de “Propiedad, Planta y Equipo” De Empresa Pública Municipal de Agua Potable y Alcantarillado Ventanas (EP-MAPAVEN).
In the present investigation we will focus on the analysis of the Application of the Accounting Treatment of the Inventories of “Property, Plant and Equipment” of the Municipal Public Company of Potable Water and Sewerage Ventanas (EP- MAPAVEN) from the period 2017 - 2018. During the investigative p...
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| Format: | bachelorThesis |
| Publié: |
2020
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| Accès en ligne: | http://dspace.utb.edu.ec/handle/49000/7841 |
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Ajouter un tag | Résumé: | In the present investigation we will focus on the analysis of the Application of the Accounting Treatment of the Inventories of “Property, Plant and Equipment” of the Municipal Public Company of Potable Water and Sewerage Ventanas (EP- MAPAVEN) from the period 2017 - 2018. During the investigative process, it was observed that the application of the accounting treatment of the Company's Property, Plant and Equipment inventories are not carried out in accordance with government regulations. All accounting, reporting, etc. that was carried out in a company must be documented. This is the flaw that exists in the incorrect application of the accounting treatment of the inventories of property, plant and equipment of EP-MAPAVEN. The warehouse keeper department is not being efficient with its work and therefore it is caused that the accumulated depreciation of the company which is registered in the statement of financial position and income statement is high. The accountant, despite knowing these shortcomings by the department head, cannot cancel the respective computer equipment, as long as she does not have documentation that notifies her and specifies the computer equipment to which she must cancel them. |
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