Accounting process to improve the presentation of the financial statements of the company Transarvasal S.A. of Manta city
Investigation article
Keywords:
Accounting, accounting processes, manual, policies, financial statementsAbstract
This research aims to analyze the accounting processes for the company Transarvasal S.A. of the city of Manta, with the main objective of improving the presentation of the financial statements through the implementation of the manual used in the procedures. Transarvasal S.A. It is a company dedicated to the wholesale and retail sale of salt in grain and refined table salt, which by not applying existing standards evidences the absence of internal control in the accounting processes of the organization, causing the financial information presented not elaborated properly. The methods used for the development of the work were the descriptive, analytical and bibliographic method, accompanied by the documentary technique and field research. Thus allowing to describe the existing problem, analyze the results and know all the theoretical aspects involved.The above will allow the company to carry out controls of the accounting processes carried out, allowing at the end of the period to obtain as a result reasonable financial statements, the effect of the financial information entered in an effective and timely manner.
Keywords: Accounting, accounting processes, manual, policies, financial statements.
Downloads
References
Ackerman, S. E., & Com, S. L. (2013). Metodología de la investigación. Buenos Aires.: Ediciones del Aula Taller.
Arias, F. G. (2012). El proyecto de la investigación. Introducción a la metodología científica. 6ta Edición. Caracas: Editorial Episteme.
Cedeño, L. R. (2010). Investigación Científica y Diseño de Tesis. Segunda Edición. Manta - Ecuador: Editorial Mar Abierto.
Lopera, E. J., Ramírez, G. C., Zuluaga, A. M., & Ortiz, V. J. (2010). El método analítico como método natural. Nómadas. Revista Crítica de Ciencias Sociales y Jurídicas., Vol. 25.
López, D. P. (2009). Museo Arqueológico Nacional. Obtenido de El método de investigación bibliográfica: http://www.oocities.org/zaguan2000/metodo.html
Cedeño Álvarez, K. A. (2017). Sistema de control de inventarios para optimizar las existencias en la empresa constructora LESDASA S.A. (Tesis de Grado). Manta-Ecuador.
5.jpg)
