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Tratamiento Contable de la Propiedad, Planta y Equipo del GAD Parroquial Rural de Ricaurte
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Macias Cepeda, Denisis Elizabeth | |
| dc.date.accessioned | 2020-05-05T06:46:13Z | |
| dc.date.available | 2020-05-05T06:46:13Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7778 | |
| dc.description | The Rural Parish GAD of Ricaurte, as an entity belonging to the Public Sector for the administration, use, management and control of its property, plant and equipment, submits to the accounting and physical control provisions issued by the Ministry of Economy and Finance to Through its regulations and the General Comptroller of the State through its regulations for the management and control of public goods, which serve as the basis for its correct accounting treatment. So they have to control and manage their assets that constitute the item of property, plant and equipment in an efficient way, having an updated, detailed and timely inventory of their assets that contains concrete, accurate and truthful information that allows them to carry out the records. relevant accounting to reflect reasonable financial information. For the development of the following case study called "Accounting Treatment of Property, Plant and Equipment of the Rural Parish GAD of Ricaurte", the methodology applied was field research, using observation techniques and the interview to find out the current management and control of your assets, based on the research sub-line of Accounting Information Management. | es_ES |
| dc.description | The Rural Parish GAD of Ricaurte, as an entity belonging to the Public Sector for the administration, use, management and control of its property, plant and equipment, submits to the accounting and physical control provisions issued by the Ministry of Economy and Finance to Through its regulations and the General Comptroller of the State through its regulations for the management and control of public goods, which serve as the basis for its correct accounting treatment. So they have to control and manage their assets that constitute the item of property, plant and equipment in an efficient way, having an updated, detailed and timely inventory of their assets that contains concrete, accurate and truthful information that allows them to carry out the records. relevant accounting to reflect reasonable financial information. For the development of the following case study called "Accounting Treatment of Property, Plant and Equipment of the Rural Parish GAD of Ricaurte", the methodology applied was field research, using observation techniques and the interview to find out the current management and control of your assets, based on the research sub-line of Accounting Information Management. | es_ES |
| dc.description.abstract | El GAD Parroquial Rural de Ricaurte, como entidad perteneciente al Sector Público para la administración, utilización, manejo y control de sus bienes de propiedad, planta y equipo se somete a las disposiciones de control contable y físico que emite el Ministerio de Economía y Finanzas a través de su normativa y la Contraloría General del Estado por medio de su reglamento para el manejo y control de los bienes públicos, que sirven de base para efectuar su correcto tratamiento contable. Por lo que tienen que controlar y gestionar sus activos que constituyen el rubro de propiedad, planta y equipo de forma eficiente, disponiendo de un inventario de sus bienes actualizado, detallado y oportuno que contenga información concreta, precisa y veraz que le permitan realizar los registros contables pertinentes para reflejar información financiera razonable. Para el desarrollo del siguiente caso de estudio denominado “Tratamiento contable de la Propiedad, Planta y Equipo del GAD Parroquial Rural de Ricaurte" la metodología que se aplicó fue la investigación de campo, con la utilización de las técnicas de observación y la entrevista para conocer el actual manejo y control de sus bienes, basada en la sublínea de investigación de Gestión de Información Contable. | es_ES |
| dc.format.extent | 31 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Registro | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Tratamiento | es_ES |
| dc.subject | Contable | es_ES |
| dc.subject | Bienes | es_ES |
| dc.title | Tratamiento Contable de la Propiedad, Planta y Equipo del GAD Parroquial Rural de Ricaurte | es_ES |
| dc.type | bachelorThesis | es_ES |
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