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Procedimientos contables en la elaboración de estados financieros de la Compañía de Transporte Escolar e Institucional Riveras del Babahoyo S.A. en el período 2019
| dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
| dc.contributor.author | Arciniegas Gonzalez, Franklin Alexander | |
| dc.date.accessioned | 2020-09-29T21:37:37Z | |
| dc.date.available | 2020-09-29T21:37:37Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8424 | |
| dc.description | The Babahoyo Riveras del Babahoyo School and Institutional Transportation Company “CTEIRB” SA is located in the city of Babahoyo. The construction of the financial statements involves an entire accounting process that begins on January 1 and ends on December 31 of the respective fiscal period, in compliance with the regulations and laws that dictate the procedures that must be followed so that the information contained in the financial statements faithfully represent what happened in the accounting period and the financial situation of the company. However, many companies carry out accounting procedures empirically and not observing certain stages that must be fulfilled in order to perform them correctly, the reason for which the present investigation was carried outIt is to describe which accounting procedures should have been applied, using bibliographic concepts of authors that explain the stages that must be met in an accounting procedure and the way in which each one of them should be carried out. It is of great importance that companies are guided by the norms and laws since in this way they will have a clear and global concept of how to carry out the accounting procedures and that this does not represent an internal problem as well as non-conformities with the information exposed before the partners, as external with the control entities in the future. The type of methodology used in this research is descriptive and bibliographic and the problem was learned through an interview with the General Manager of the company. | es_ES |
| dc.description | The Babahoyo Riveras del Babahoyo School and Institutional Transportation Company “CTEIRB” SA is located in the city of Babahoyo. The construction of the financial statements involves an entire accounting process that begins on January 1 and ends on December 31 of the respective fiscal period, in compliance with the regulations and laws that dictate the procedures that must be followed so that the information contained in the financial statements faithfully represent what happened in the accounting period and the financial situation of the company. However, many companies carry out accounting procedures empirically and not observing certain stages that must be fulfilled in order to perform them correctly, the reason for which the present investigation was carried outIt is to describe which accounting procedures should have been applied, using bibliographic concepts of authors that explain the stages that must be met in an accounting procedure and the way in which each one of them should be carried out. It is of great importance that companies are guided by the norms and laws since in this way they will have a clear and global concept of how to carry out the accounting procedures and that this does not represent an internal problem as well as non-conformities with the information exposed before the partners, as external with the control entities in the future. The type of methodology used in this research is descriptive and bibliographic and the problem was learned through an interview with the General Manager of the company. | es_ES |
| dc.description.abstract | La Compañía de Transporte Escolar e Institucional Riveras del Babahoyo “CTEIRB” S.A. se encuentra situada en la ciudad de Babahoyo. La construcción de los estados financieros implica todo un proceso contable que da inicio el 1 de enero y concluye el 31 de diciembre del respectivo período fiscal, dando cumplimiento a las normativas y leyes que dictaminan los procedimientos que deben seguirse para que la información contenida en los estados financieros represente fielmente lo sucedido en el período contable y la situación financiera de la compañía. Sin embargo, muchas empresas realizan los procedimientos contables de manera empírica e inobservando ciertas etapas que deben cumplirse para realizarlos de manera correcta, el motivo por el cual se realizó la presente investigación es describir cuales debieron ser los procedimientos contables aplicados, usando conceptos bibliográficos de autores que explican las etapas que se deben cumplir en un procedimiento contable y la forma en la que se deben llevar cada una de ellas. Es de gran importancia que las empresas se guíen por las normas y leyes ya que de esa manera tendrán un concepto claro y global de cómo realizar los procedimientos contables y que esto no les valla a representar un problema tanto interno como inconformidades con la información expuesta ante los socios, como externo con los entes de control en el futuro. El tipo de metodología que se usó en la presente investigación es la descriptiva y bibliográfica y se llegó al conocimiento del problema a través de una entrevista mantenida con el Gerente General de la compañía. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 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 | Contabilidad | es_ES |
| dc.subject | Proceso Contable | es_ES |
| dc.subject | Estados Financieros | es_ES |
| dc.subject | Registro de Operaciones | es_ES |
| dc.title | Procedimientos contables en la elaboración de estados financieros de la Compañía de Transporte Escolar e Institucional Riveras del Babahoyo S.A. en el período 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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