Tratamiento contable de la propiedad, planta y equipo de la constructora Chanpal S.A. en el periodo 2020
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Victorio Delgado, Jefferson David | |
| dc.date.accessioned | 2021-11-25T17:36:16Z | |
| dc.date.available | 2021-11-25T17:36:16Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10735 | |
| dc.description | Properties, plant, and equipment are tangible components with specific characteristics, which a company has for use in the realization or supply of goods or services, to rent them to third parties or for administrative purposes. It is estimated that they are used over more than one accounting cycle. This case study provides important information regarding the accounting treatment of the property, plant and equipment of the construction company “Chanpal S.A” in the city of Babahoyo in the province of Los Ríos. This research is supported by key and relevant information in relation to the treatment of the property, plant, and equipment account. This case study was born from the concern expressed by entrepreneurs in demonstrating the correct accounting treatment of fixed assets, which are acquired and necessary to perform adequate tasks in each company. In addition, it was designed with the aim of contributing important information to the correct treatment and registration of the aforementioned account, in addition to incorporating the observation of the accounting records whose purpose is to confirm that the information is effective, valid and reliable. | es_ES |
| dc.description | Properties, plant, and equipment are tangible components with specific characteristics, which a company has for use in the realization or supply of goods or services, to rent them to third parties or for administrative purposes. It is estimated that they are used over more than one accounting cycle. This case study provides important information regarding the accounting treatment of the property, plant and equipment of the construction company “Chanpal S.A” in the city of Babahoyo in the province of Los Ríos. This research is supported by key and relevant information in relation to the treatment of the property, plant, and equipment account. This case study was born from the concern expressed by entrepreneurs in demonstrating the correct accounting treatment of fixed assets, which are acquired and necessary to perform adequate tasks in each company. In addition, it was designed with the aim of contributing important information to the correct treatment and registration of the aforementioned account, in addition to incorporating the observation of the accounting records whose purpose is to confirm that the information is effective, valid and reliable. | es_ES |
| dc.description.abstract | Las Propiedades, planta y equipo son componentes palpables con particularidades determinadas, que dispone una empresa para su utilización en la realización o el abastecimiento de bienes o servicios, para alquilarlos a terceros o para finalidades administrativas. Se estima que sean usados a largo de más de un ciclo contable. El presente caso de estudio otorga información importante con respecto al tratamiento contable de la propiedad, planta y equipo de la constructora “Chanpal S.A” de la ciudad de Babahoyo de la Provincia de Los Ríos. La presente investigación tiene el respaldo de información clave y relevante en relación con el tratamiento de la cuenta propiedad, planta y equipo. Este estudio de caso nace desde la inquietud expuesta por los empresarios en demostrar el correcto tratamiento contable de los activos fijos, que son adquiridos y necesarios para desempeñar labores adecuadas en cada empresa. Además, el mismo fue diseñado con el objetivo de contribuir con información importante al correcto tratamiento y registro de la cuenta ya antes mencionada, además de la incorporación de la observación de los registros contables cuyo fin es confirmar que la información sea eficaz, valida y confiable. | es_ES |
| dc.format.extent | 30 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 | Activos | es_ES |
| dc.subject | Bienes | es_ES |
| dc.subject | Información | es_ES |
| dc.subject | Tratamiento contable | es_ES |
| dc.title | Tratamiento contable de la propiedad, planta y equipo de la constructora Chanpal S.A. en el periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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