Systematization of practical experiences in the execution of the accounting and tax process, in the accounting area of the company Idealicec Construcciones S.A of the Manta canton, province of Manabí

Investigation article

Abstract

The systematization of practical experiences in the execution of the accounting and tax process, in the accounting area of ​​the company Idealicec Constructions S.A., in the period from May 25 to July 14, 2017, set the following objectives: develop a framework theoretical that serves as support to the investigative process; describe the practical experience of intervention carried out in the execution of the accounting and tax process; and, formulate recommendations that contribute to the solution of the problem detected in the pre-professional practices, during the intervention period we worked together with the architect Geovanna Rosas Escobar, general manager of the company, and the engineer Mario Arellano Cedeño, accountant. Descriptive methodology was used to carry out this research, which allowed obtaining relevant data and information for the research; the analytical methodology, allowed to know more about the object of study; and thus it was possible to determine the processes in the execution of the accounting and in the same way define the procedures to make the due declarations in the accounting department, thus evidencing the problems that it presented at the time of entering the due information, and therefore the presentation erroneous statements and unreasonable values; and the bibliographic methodology, allowed to be based on inquiries previously carried out as a reference and in turn the study of the existing documentation in the company. The actions implemented by the company were to improve the accounting-tax processes, through the evaluation of internal policies and the constant training of personnel, to avoid future problems with the tax administration.

Keywords: Accounting, taxation, tax, tax credit.