Sistema de control de activos fijos y aplicación de la NIC16, para la Unidad Educativa Cristiana Nazareno, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The purpose of the present investigation is to design a system of control of fixed assets and application of IAS 16, for the Nazarene Christian Educational Unit, of the city of Riobamba, province of Chimborazo; the same one that has as purpose to safeguard the fixed assets by means of an adequate control in the processes of acquisition, low, donation and accounting records. For the execution of the research information was collected by applying methods such as: deductive and inductive method and research techniques such as the interview and survey carried out to the person in charge of the control of fixed assets (Contadora), the which allowed to detect a series of shortcomings such as: not updated record of assets that are part of plant and equipment property, lack of accounting policies to deregister obsolete goods, whose flaws must be resolved. The proposal contains the register of fixed assets according to what is established in the International Accounting Standard (NIC16) the code that facilitates the identification of its location, its description, date of acquisition, historical cost, residual value, accumulated depreciation, expenditure depreciation in each month, balance in books, state in which the fixed asset is located and the date that ends in its useful life. It is recommended to the Educational Unit to implement the system of control of fixed assets, with the purpose of helping to safeguard the fixed assets in an efficient manner, which serves as an annex for the accounting department, thus facilitating timely information for decision making.