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Análisis del proceso contable y su incidencia en la información financiera del comercial Katita del cantón Urdaneta
| dc.contributor.advisor | Velasco Flores, Ángela Sulay | |
| dc.contributor.author | Parra Bustamante, Maria Fernanda | |
| dc.date.accessioned | 2021-11-24T22:13:35Z | |
| dc.date.available | 2021-11-24T22:13:35Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10709 | |
| dc.description | The present investigation takes place in the Katita Commercial located in the Urdaneta Canton, this is a family business dedicated to the retail sale of a wide variety of products in stores, among which food products, beverages of all varieties, tobacco and other types of products. It began its commercial activities in 2002, later in 2007 in accordance with the provisions of article 19 of the Organic Law of Internal Tax Regime and article 37 of its Regulations was declared by the tax administration natural person obliged to keep accounting. However, despite their obligation to keep accounts, the salesperson lacks an adequate accounting process, which is reflected in the deficient recording of all their commercial activities, thus causing the information that is generated and processed as a result of the activities and commercial operations, is not fully reflected in the financial statements, thus leading to a lack of veracity in the information contained. It is also evidenced that it does not have a manual of accounting procedures that directs the handling of financial information in accordance with the rules and laws applicable in its context, being the narrative, the problematic situation of the present investigation. The sub-line of research of this case study is directed to financial, tax and social commitment management, with the purpose of analyzing the accounting process and its impact on the commercial's financial information. The methodology used is deductive and descriptive, in addition the analytical method is implemented using observation and interview as a means for collecting information, also considering books, standards, laws and other bibliographic sources as a basis to support and analyze the incidence in financial information from an inadequate accounting process | es_ES |
| dc.description | The present investigation takes place in the Katita Commercial located in the Urdaneta Canton, this is a family business dedicated to the retail sale of a wide variety of products in stores, among which food products, beverages of all varieties, tobacco and other types of products. It began its commercial activities in 2002, later in 2007 in accordance with the provisions of article 19 of the Organic Law of Internal Tax Regime and article 37 of its Regulations was declared by the tax administration natural person obliged to keep accounting. However, despite their obligation to keep accounts, the salesperson lacks an adequate accounting process, which is reflected in the deficient recording of all their commercial activities, thus causing the information that is generated and processed as a result of the activities and commercial operations, is not fully reflected in the financial statements, thus leading to a lack of veracity in the information contained. It is also evidenced that it does not have a manual of accounting procedures that directs the handling of financial information in accordance with the rules and laws applicable in its context, being the narrative, the problematic situation of the present investigation. The sub-line of research of this case study is directed to financial, tax and social commitment management, with the purpose of analyzing the accounting process and its impact on the commercial's financial information. The methodology used is deductive and descriptive, in addition the analytical method is implemented using observation and interview as a means for collecting information, also considering books, standards, laws and other bibliographic sources as a basis to support and analyze the incidence in financial information from an inadequate accounting process | es_ES |
| dc.description.abstract | La presente investigación tiene lugar en el Comercial Katita ubicada en el Cantón Urdaneta, este es un negocio familiar dedicado a la venta al por menor de gran variedad de productos en tiendas, entre las cuales se expende productos alimenticios, bebidas de toda variedad, tabaco y otros tipos de productos. Inició sus actividades comerciales en el año 2002, posteriormente para el año 2007 de conformidad con lo estipulado en el artículo 19 de la Ley Orgánica de Régimen Tributario Interno y el artículo 37 de su Reglamento fue declarada por la administración tributaria persona natural obligada a llevar contabilidad. Sin embargo, pese a su obligación de llevar contabilidad, el comercial carece de un adecuado proceso contable, mismo que se ve reflejado en el deficiente registro de todas sus actividades comerciales, ocasionando así que la información que se genere y procesa producto de las actividades y operaciones comerciales, no se refleje de manera íntegra en los estados financieros, conllevando con ello, a la carencia de veracidad en la información contenida. Se evidencia, además, que no cuenta con un manual de procedimientos contables que dirija el manejo de la información financiera de acuerdo a las normas y leyes aplicables en su contexto, siendo lo narrado, la situación problemática de la presente investigación. La sublínea de investigación del presente estudio de caso se direcciona a la gestión financiera, tributaria y compromiso social, con el propósito de analizar el proceso contable y su incidencia en la información financiera del comercial. La metodología utilizada es de carácter deductivo y descriptivo, además se implementa el método analítico utilizando la observación y la entrevista como medio para la recolección de información, considerando también libros, normas, leyes y demás fuentes bibliográficas como base para sustentar y analizar la incidencia en la información financiera de un proceso contable inadecuado | es_ES |
| dc.format.extent | 34 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Análisis | es_ES |
| dc.subject | Proceso contable | es_ES |
| dc.subject | Información financiera | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.title | Análisis del proceso contable y su incidencia en la información financiera del comercial Katita del cantón Urdaneta | es_ES |
| dc.type | bachelorThesis | es_ES |
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