Diseño de un modelo de contabilidad para la Escuela de Educación General Básica Particular de las Américas, cantón Riobamba, provincia de Chimborazo

Abstract

The desing of an Accounting Model for Las Américas elementary school from Riobamba city, Chimborazo Province, aims to identify the economic reality of the business and at the same time improve, control and optimize the management of the information. The design was made based on the institution’s scenario, its income, expenditures, investments and aspirations of the management. The Permanent Account System was used. Also, direct observation interview with the director of the entity, questionnaires to the economic-financial movements, untimely information that hinders the decision making and personnel that performs several functions at the same time. In addition, Flowcharts of Processes were carried out and a Catalog of Accounts was determined, which contains the necessary accounts to facilitate and satisfy the need for daily record of the Entity’s operations. These elements will allow improving the current situation of the Institution through accounting information, timely and truthful, facilitating an adequate decision making in order to facilitate its growth and achieve the Institutional vision.