Diseño de un manual contable aplicando las Normas Internacionales de Información Financiera (NIIF) para la empresa sociedad civil y comercial “Systemarket” de la ciudad de Riobamba

Abstract

This research work constitutes the design of an accounting manual applying the International Financial Reporting Standards (IFRS) for Sociedad Civil y Comercial "Systemarket" company in Riobamba city, which has fulfilled the purpose of providing a tool that contributes to the development and accounting control within the company. The research was based on the elaboration according to the company's scenario, with respect to revenues, costs, historical investments and management's requirements. The following research tools were used: direct and participatory observation, interviews, surveys to the manager and employees of the establishment, which resulted in incomplete reporting of transactions, insufficient flow of information between the different administrative units with accounting, lack of control and knowledge of transactions prior to their registration and assessment of the rules on document control. This proposal was made in an accounting process that includes five elements: systematization, which refers to the choice of a financial information system, evaluation of business resources, processing, which includes the journal, general ledger, trial account and financial statements, and an evaluation that includes financial indicators and information for management; also, based on the need to implement international financial reporting standards that allow it to compete in domestic and international markets. It is recommended that the management implement this book of accounting processes as soon as possible because it allows the development and control of financial transactions being it an important decision-making tool for management