Diseño de un sistema contable para la asociación de ganaderos El Triunfo del cantón Pastaza, provincia de Pastaza

Abstract

The Asociación de Ganaderos el Triunfo does not have an accounting system that responds to the needs of the association, there is also a lack of control in the financial movements due to the lack of original supporting documentation and the annual reports do not provide accurate and reliable information, The objective of this research was to design an accounting system for the Asociación de Ganaderos el Triunfo del Cantón Pastaza in the province of Pastaza, applying the accounting process, international standards and generally accepted accounting principles for the control of the economic movements of transactions, which allows the correct decision making in a timely and reliable manner. The methodology implemented had a mixed approach (qualitative and quantitative), the level of research applied was exploratory and descriptive, a non-experimental design of transversal type was used because the described variables were not manipulated and it was developed in a determined period of time; the population under study was the personnel of the association, being fundamental the application of an applied and field research to obtain the respective information through methods, techniques and instruments, among which were the survey applied to all the workers of the association and the interview to the directive part of the association. Through this methodology it was determined that the association does not have an accounting system, therefore, it does not keep records or accounting procedures that meet their needs for financial information, they also consider it important to use an accounting system and there is no difficulty in implementing an accounting system. It is concluded that the association does not have an accounting system, and this prevents the recording of economic operations, they do not know about the accounting process and accounting-tax regulations governing the association.