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Tratamiento contable a los procesos de obligaciones de pago de años anteriores en el gobierno autónomo descentralizado municipal del Cantón Alfredo Baquerizo Moreno Jujan en el periodo 2022.
dc.contributor.advisor | Laje Montoya, José Stalin | |
dc.contributor.author | Arias Villavicencio, Damaris Denisse | |
dc.date.accessioned | 2023-11-08T04:29:55Z | |
dc.date.available | 2023-11-08T04:29:55Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15088 | |
dc.description | Accounting treatment refers to the processes that an institution carries out for the registration, organization and presentation of economic information, with the purpose of demonstrating its results in a transparent and exact manner. Having adequate financial management and correctly managing these procedures is essential, because it reflects the use of the company's budget and resources accurately for appropriate reviews and knowing if there are no inconsistencies. The municipality has payment obligations from previous years that correspond to the entity's liabilities, these are the debts it has for the benefit of suppliers; The Municipal GAD of the Alfredo Baquerizo Moreno Jujan canton counts payment obligations regarding labor lawsuits, salary settlements and payments to suppliers. These are recorded as accounts payable, the same where the budgetary impact was found in this institution, which is why we seek to understand the reasons why these effects occur, and will focus on evaluating the processes through the accounting records and information reflected in the cards. The problem was observed when covering the account payable in the 2022 fiscal period, because the budget that was allocated for said item would not be sufficient and there would still be amounts pending payment. | es_ES |
dc.description | Accounting treatment refers to the processes that an institution carries out for the registration, organization and presentation of economic information, with the purpose of demonstrating its results in a transparent and exact manner. Having adequate financial management and correctly managing these procedures is essential, because it reflects the use of the company's budget and resources accurately for appropriate reviews and knowing if there are no inconsistencies. The municipality has payment obligations from previous years that correspond to the entity's liabilities, these are the debts it has for the benefit of suppliers; The Municipal GAD of the Alfredo Baquerizo Moreno Jujan canton counts payment obligations regarding labor lawsuits, salary settlements and payments to suppliers. These are recorded as accounts payable, the same where the budgetary impact was found in this institution, which is why we seek to understand the reasons why these effects occur, and will focus on evaluating the processes through the accounting records and information reflected in the cards. The problem was observed when covering the account payable in the 2022 fiscal period, because the budget that was allocated for said item would not be sufficient and there would still be amounts pending payment. | es_ES |
dc.description.abstract | El tratamiento contable hace referencia a los procesos que lleva una institución para el registro, organización y presentación de la información económica, con la finalidad de evidenciar sus resultados de manera transparente y exacta. Tener una gestión financiera adecuada y manejar correctamente estos procedimientos es fundamental, debido a que se refleja la utilización de presupuesto y recursos de la empresa de forma precisa para las revisiones adecuadas y conocer si no hay inconsistencias del mismo. La municipalidad dispone obligaciones de pago de años anteriores que corresponden a los pasivos de la entidad, estos son las deudas que posee en beneficio a los proveedores; el GAD Municipal del cantón Alfredo Baquerizo Moreno Jujan cuenta obligaciones de pago sobre juicios laborales, liquidaciones de haberes y pago a proveedores. Estas son registradas como cuentas por pagar, misma en donde se encontró la afectación presupuestaria en esta institución, es por esto que se busca comprender las razones por las que suceden estas afectaciones, y se enfocará en evaluar los procesos a través de los registros contables e información plasmada en las cédulas. El problema se observó al momento de cubrir la cuenta por pagar en el periodo fiscal 2022, debido a que el presupuesto que estaba destinado para dicha partida no sería suficiente y quedarían aún valores pendientes de pago. | es_ES |
dc.format.extent | 45 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Deuda | es_ES |
dc.subject | Gestión Financiera | es_ES |
dc.subject | Información económica | es_ES |
dc.subject | Presupuesto | es_ES |
dc.subject | Procesos | es_ES |
dc.title | Tratamiento contable a los procesos de obligaciones de pago de años anteriores en el gobierno autónomo descentralizado municipal del Cantón Alfredo Baquerizo Moreno Jujan en el periodo 2022. | es_ES |
dc.type | bachelorThesis | es_ES |