Análisis del proceso contable de la Compañía Supervolpe S.A.
| dc.contributor.advisor | Paredes Tobar, Javier | |
| dc.contributor.author | Monar Secaira, Katherine Nicole | |
| dc.date.accessioned | 2020-10-02T16:00:21Z | |
| dc.date.available | 2020-10-02T16:00:21Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8545 | |
| dc.description | The accounting process is the one that we must consider for the purposes of preparing the financial information and this is based on the application of the Double Entry principle, charge and credit practically the accounting process is practically the essence of the preparation of financial information. It has a part that begins in the recording of transactions with the corresponding documents until the issuance of reports that can make financial statements or reports that management asks us for the accounting process both in the registration stage and in the matter of the Financial statements, the principle of double entry is necessarily applied, which is expressed in the concept of charge and payment, for this, an analysis of the document should be considered where it must be specified that it will not always be subject to a payment receipt but rather to the fact that meets the conditions to be recognized as an item in the financial statements. The Super Volpe Company is a company obliged to keep accounts, and according to the Internal Tax Regime Law and its Regulations, they indicate that they must keep accounting records of all their transactions in accordance with current regulations; but the company to study only makes monthly and annual declarations to the Internal Revenue Service using Excel. The Supervolpe entity since its inception and until now does not carry an accounting process, which is why it cannot be shown how it will be affected in the management of its activities, where to make a record of purchases and sales through Excel, which are used as inputs for the entity to continue presenting its Financial Statements to the Relevant Control Bodies such as the Internal Revenue Service and the Superintendency of Companies. | es_ES |
| dc.description | The accounting process is the one that we must consider for the purposes of preparing the financial information and this is based on the application of the Double Entry principle, charge and credit practically the accounting process is practically the essence of the preparation of financial information. It has a part that begins in the recording of transactions with the corresponding documents until the issuance of reports that can make financial statements or reports that management asks us for the accounting process both in the registration stage and in the matter of the Financial statements, the principle of double entry is necessarily applied, which is expressed in the concept of charge and payment, for this, an analysis of the document should be considered where it must be specified that it will not always be subject to a payment receipt but rather to the fact that meets the conditions to be recognized as an item in the financial statements. The Super Volpe Company is a company obliged to keep accounts, and according to the Internal Tax Regime Law and its Regulations, they indicate that they must keep accounting records of all their transactions in accordance with current regulations; but the company to study only makes monthly and annual declarations to the Internal Revenue Service using Excel. The Supervolpe entity since its inception and until now does not carry an accounting process, which is why it cannot be shown how it will be affected in the management of its activities, where to make a record of purchases and sales through Excel, which are used as inputs for the entity to continue presenting its Financial Statements to the Relevant Control Bodies such as the Internal Revenue Service and the Superintendency of Companies. | es_ES |
| dc.description.abstract | El proceso contable es el que debemos considerar para efectos de elaborar la información financiera y este se basa en la aplicación del principio de Partida Doble, cargo y abono prácticamente el proceso contable es prácticamente la esencia de la elaboración de la información financiera. Tiene una parte que se inicia en el registro de las transacciones con los documentos correspondientes hasta la emisión de los informes que pueden hacer estados financieros o reportes que nos pidan la gerencia para el proceso contable tanto en la etapa de registro como en el tema de los estados financieros necesariamente se aplica el principio de partida doble el cual se expresa en el concepto de cargo y abono para ello se deben considerar un análisis del documento donde se debe precisar que no siempre va a estar supeditado a un comprobante de pago sino más bien al hecho que cumpla con las condiciones para ser reconocido como una partida de los estados financieros. La Compañía Super Volpe es una empresa obligada a llevar contabilidad, y según la Ley de Régimen Tributario Interno y su Reglamento señalan que deben llevar registros contables de todas sus transacciones de acuerdo a la normativa vigente; pero la compañía a estudiar solo realiza las declaraciones mensuales y anuales al Servicio de Rentas Internas utilizando Excel. La entidad Supervolpe desde su inicio y hasta la actualidad no lleva un proceso contable motivo por el cual no se puede evidenciar como la misma se verá afectada en la gestión de sus actividades, en donde realizar un registro de compras y ventas por medio de Excel, los cuales son utilizados como insumos para que la entidad continúe presentando sus Estados Financieros a los Organismos de Control Pertinentes tales como el Servicio de Renta Internas y la Superintendencia de Compañías. | es_ES |
| dc.format.extent | 19 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 | Análisis | es_ES |
| dc.subject | Contabilidad | es_ES |
| dc.subject | Procesos | es_ES |
| dc.subject | Superintendencia | es_ES |
| dc.title | Análisis del proceso contable de la Compañía Supervolpe S.A. | es_ES |
| dc.type | bachelorThesis | es_ES |
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