Gestión de los procesos contables del Comercial Amalita del Cantón Ventanas
This case study was conducted in the "Amalita Shopping Center" of the city of Ventanas, this is a family business that is dedicated to the purchase and sale of personal property and appliances, this business is required to keep accounts, according to the disposition of the Internal Revenue...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2018
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| Online adgang: | http://dspace.utb.edu.ec/handle/49000/4704 |
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Tilføj Tag | Summary: | This case study was conducted in the "Amalita Shopping Center" of the city of Ventanas, this is a family business that is dedicated to the purchase and sale of personal property and appliances, this business is required to keep accounts, according to the disposition of the Internal Revenue Service ... The purpose of the investigation is to know the accounting process that takes place in this economic unit, as a result of the different commercial activities that it carries out periodically on credit and in cash ... The development of the investigation is formed based on a dialogue with the business owner, where it has been said that there is no accounting control of the operations carried out by the organization, that is to say that the accounting process that allows to determine data is not known. for decision-making, this has resulted in a naivete of their economic situation, supposedly there are profits, but we must bear in mind that technical accounting provisions are not used, such as (depreciation, provision of uncollectible loans, selling expenses, administrative expenses ), as well as not considering the salaries and social benefits that employees should receive and even the owner-manager of the business ... .. !!!! Within this case study was taken into consideration: (norms, laws, policies and books) that enunciate the management of accounting processes, that essentially any person who executes an economic activity in Ecuador must consider, otherwise it would be infringing legal provisions and techniques that bring negative derivations for business day ... The proposed study is directly related to the sub-line of research "accounting information management", because it is considered the accounting process that this business must take, according to current regulations, this is NIC and IFRS, .... The methodologies that are used in the investigative process are: deductive, identifying in a general way the accounting process that is applied in the "Amalita Shopping Center", to level each one of its parts .... The inductive method is also used, analyzing each of the changes in the accounting process, considering (the documents |
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