dc.contributor.advisor | Paredes, Xavier | |
dc.contributor.author | Sandoya Melendez, Ivan Rolando | |
dc.date.accessioned | 2021-06-13T13:45:34Z | |
dc.date.available | 2021-06-13T13:45:34Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9718 | |
dc.description | In this paper, the topic “Revaluation of the Machinery and Equipment Account of Long-Term Assets of the Los Rios Police Subzone Nº12 will be studied, the same that was carried out with the help of the Fixed Assets Area, which within the entity It is in charge of safeguarding and managing all those public assets of the institution.
For the development of this work, the objective was to know the real values of the machinery and equipment within the institution, since the problem focuses on the fact that the information in the accounting books is not entirely reliable as it does not have the real value current after its years of use within the institution, that is, without taking into account its depreciation according to the years of useful life, thus giving a new book value to these assets according to what the Government Accounting Standards say. | es_ES |
dc.description | In this paper, the topic “Revaluation of the Machinery and Equipment Account of Long-Term Assets of the Los Rios Police Subzone Nº12 will be studied, the same that was carried out with the help of the Fixed Assets Area, which within the entity It is in charge of safeguarding and managing all those public assets of the institution.
For the development of this work, the objective was to know the real values of the machinery and equipment within the institution, since the problem focuses on the fact that the information in the accounting books is not entirely reliable as it does not have the real value current after its years of use within the institution, that is, without taking into account its depreciation according to the years of useful life, thus giving a new book value to these assets according to what the Government Accounting Standards say. | es_ES |
dc.description.abstract | En el presente trabajo, se estudiará el tema “Revalorización de la Cuenta Maquinaria y Equipo de Bienes de Larga Duración de la Subzona de Policía Los Ríos Nº12, la misma que se realizó con la ayuda del Área de Activos Fijos, que dentro de la entidad es la encargada de resguardar y administrar todos aquellos bienes públicos de la institución.
Para el desarrollo de este trabajo se planteó como objetivo el conocer los valores reales de la maquinaria y equipo dentro de la institución, ya que la problemática se enfoca en que la información en los libros contables no es del todo fiable al no tener el valor real actual luego de sus años de uso dentro de la institución, es decir sin tomar en cuenta su depreciación de acuerdo a los años de vida útil, así darles un nuevo valor contable a estos bienes de acuerdo a lo que dice las Normas de Contabilidad Gubernamental. | es_ES |
dc.format.extent | 22 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 | Revalorización de bienes | es_ES |
dc.subject | Cuenta maquinaria | es_ES |
dc.subject | Bienes larga duración | es_ES |
dc.subject | Bienes uso publico | es_ES |
dc.title | Revalorización de la cuenta maquinaria y equipo de bienes de larga duración de la Subzona de Policía Los Ríos nº12 | es_ES |
dc.type | bachelorThesis | es_ES |