Análisis de la cuenta materiales de oficina del Ministerio de Inclusión Económica y Social-Zonal 5 en la Ciudad de Babahoyo en el periodo 2018 y 2019

This case study was carried out in the Ministry of Economic and Social Inclusion in the Coordination - Zonal 5 of the Province of the Rivers, in the city of Babahoyo with the theme ANALYSIS OF THE MATERIAL ACCOUNT OF OFFICE OF THE PERIOD 2018-2019. This research is carried out specifically in the financial administrative unit through its accounting area which is responsible for ensuring the proper use of public resources, such as office materials. One of the problems that is evident is the control in income and egress in office supplies that is reflected through an accounting account 131.01.04, the same as according to the physical findings has had differences in the reconciliation of balances within the period 2018 – 2019. Because the delivery of office materials egress reports is not carried out periodically, which means that accounting information is often out of date, in violation of the current legal regulations of the government system. Another drawback presented is that because it does not have an updated stock that matches the accounting balances, an acquisition process cannot be carried out thus preventing the production of the warehouse. This case study is based on his research under the line of research of the accounting and auditing career called "Financial, Tax and Social Engagement", the method that was used is the deductive method, and the exploratory research.

• المؤلف الرئيسي: Tapia Varas, Karina Elizabeth (author)
• التنسيق: bachelorThesis
• منشور في: 2020
• الموضوعات: Materiales de oficina; Control; Constatación
• الوصول للمادة أونلاين: http://dspace.utb.edu.ec/handle/49000/8589