Gestión de control interno de los procesos contables del Comercial PERFO-POZO

This case study was carried out through the audit and control research line, in the commercial "PERFO POZO" with RUC No. 1202847123001, the manager or owner Mr. Ángel Braulio Burgos Jurado who is the maximum responsible for the activities that occurs in the same, person obliged to keep accounting. It began its economic activities on March 22, 2000, who has managed to stay in the market with 21 years of experience in providing water well drilling services, for its experience and for providing excellent assistance to meet the needs of farmers. to supply their crops and farms with the useful liquid to irrigate them, fertilizers and various products, becoming one of the most recognized commercial items in the canton. According to the research carried out, it is carried out that they do not have an accounting process, this being one of the main tools for their economic activities such as: income and expense, inventory and financial transactions, which will allow you to know the exact profit and the tax to to pay. The objective of this inductive, qualitative research through the use of bibliographic methods that allows the compilation of information through the search in books and different sources, about the phases of the accounting process. The commercial does not have an initial or routine inventory that allows knowing the amount of merchandise that enters and leaves, nor does it have a kardex control; In addition, they run the risk that the product is in poor condition, with the probability that they have accumulation, shortages of articles and for this reason they lose customers.

• Main Author: Mora Loor, Lady Michel (author)
• Format: bachelorThesis
• Published: 2021
• Subjects: Proceso contable; Inventario; Ingresos; Gastos
• Online Access: http://dspace.utb.edu.ec/handle/49000/9739