Accounting processes to improve the presentation of financial information of the company Ceramicasa Decor Center

Investigation article

Abstract

It reflects the importance of establishing a manual for the control of accounting procedures in the company Ceramicasa Decor Center of the city of Manta, to optimize the activities and tasks of the entity, and thus reach an adequate decision-making in an efficient and effective, based on the economic results reflected in the financial statements with reasonable balances. The research was framed by an analytical, descriptive, and synthetic methodology. For the development of the project, several techniques and instruments were used, based on the analysis of the surveys carried out on administrative personnel, direct observation which allowed to know the situation of the company in terms of the activities carried out, check list in which was able to check the unfulfilled procedures. To establish the economic analysis of the company, the use of the platform of the Internal Revenue Service was used, which thanks to the data obtained in it, allowed to identify the shortcomings in the statements made by the entity.In this way, a manual for the control of accounting procedures within the company Ceramicasa Decor Center was developed, where policies, activities to be carried out, responsible for them, and a flow diagram of the accounting procedures internally in the organization will be detailed

Keywords: Accounting processes, financial statements, decision making.