Diseño de un sistema contable con la aplicación de la norma para el sector no financiero para la Cooperativa de Servicios en Terapias Alternativas “Poder de Vida”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present design of an accounting system with the application of the mayority rule to the non-financial sector for the services cooperative in alternative therapies “Living Power", of the Riobamba City, Chimborazo Province, has as purpose of accounting cycle assessment the entity that hosts. For the research development which was cross-checked financial statement plan that the company manages was compared with the one issued by the SEPS, as well as the collection of information through an interview with the manager and accountant who determined the importance of the accounting design in the cooperative. Therefore, With these data the following findings could be established: the Cooperative doesn´t have an accounting cycle that allows the correct handling of daily transactions, in addition the chart of accounts isn´t in accordance with those established by the SEPS, which could cause problems Regulatory With design of the accounting system, the company benefits with an agile tool that allows it to carry out the accounting cycle and also establish the financial statements required by the regulator. Therefore it is recommended to the manager of the Cooperative to make use of the proposed accounting system for the benefit of the entity having a control over the movements of the company and granting of reports to ensure sound decision making.