Implementación de un sistema contable para la Empresa El Mundo de la Moto Bike, en la ciudad de Macas, provincia de Morona Santiago para el período 2015 – 2020

Abstract

This present investigation is about implementation of the accounting system for “MOTOBIKE WORLD” in order satisfy the need and practice of a technical, functional and practical way the control and register of the financial and administrative operations of this enterprise. Deductive method was used. Techniques as surveys, interviews and a deep test of the critical areas were also used for an appropriate control of inventories and physical verification in order to know the real existences of items for sale. This accounting system is made to meet with the accounting processes and can be applied to make easy the adapting, to have an efficient control system according to its necessities of the accounting area and at the same time to give financial information as support to the management. It is a recommended that the management establishes Norms of Internal Control to carry out the physical verification of the goods periodically to have a better control of each one of the items in the purchase and sale process.