Diseño de un manual de procedimiento y política contable para la empresa hotelera, Hotel Zeus de la ciudad de Riobamba

Abstract

The objective of this degree project was to develop accounting policies and procedures manuals for the hotel company ''HOTEL ZEUS'' in the city of Riobamba, provinceof Chimborazo, through the application of accounting principles regulated in the international financial reporting standards. The execution of this work has been supported through the observation of the accounting and internal control processes within the institution, the interview with the general manager and a survey of the employees of the hotel company. Initially, a preliminary knowledge of the hotel company ''HOTEL ZEUS'' was obtained through a visit to the facilities and an interview with the manager. Subsequently, the accounting policies were executed taking into account the line of business and the most relevant accounts within the organization, finding necessary the design of a procedures manual for the activities of the entity considered most important in order to contribute to the proper functioning of the daily activities carried out within the entity, standardizing them and serving as a support in which the new staff and those already working can go to be trained. Once the work on the creation of accounting policiesand procedures manual has been completed, conclusions and recommendations have been drawn in which they can be applied to promote the institution to ensure compliance with the objectives and internal goals set