Un sistema contable del control de la información financiera en la junta administradora de agua potable y alcantarillado de la parroquia Salinas, cantón Guaranda, provincia Bolívar, periodo 2011
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Date
2011
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Estatal de Bolívar. Facultad de Ciencias Administrativas, Gestión Empresarial e Informática. Escuela de Gestión Empresarial. Carrera de Contabilidad y Auditoría Cp
Abstract
The present research is application Overread: An Accounting System in the Control of Financial Information on the Administrative Board of Water and Sewerage Salinas Parish, which focuses on problematizing the lack of an accounting system which identifies the objectives : the general objective of developing an Accounting System Financial Information Control in the Management Board of Water and Sewerage Salinas Parish, Canton Guaranda, Bolivar Province, period 2011, and specific objectives, to establish the baseline of the Management Board Water and Sewer, research the types of accounting systems and financial reporting control, make a proposal for an accounting system of financial control in the Administrative Board of Water and Sewerage Parish Salinas.
The tentative answer to the problem is that having an accounting system of financial control is achieved more efficiently and effectively in the Water Management Board.
The authors who contribute scientifically to the construction of the theory are: Fernando Mez, AlfonsoRojo, FernandoCatacora, MarcoSilva, Ignacio Sevilla, Eduardo Muñoz and AntonioPolo among others, the following topics: Accounting Systems, Internal Control, Accountability, Financial Information .
The research methodology appropriate to exploratory research, descriptive field with the use of methods: Inductive and Deductive, the techniques and instruments for data collection we use is the survey that applied the formula shows we throw the analysis and interpretation of results and shown in tables and graphs.
Thus responds to the verification of the hypothesis that current accounting system to improve control of financial information.
Reached the following conclusions: The realization of this project helped develop a proposal for an accounting system for the control of financial information on the Administrative Board of Water and Sewer Salinas parish, we seek a solution to the flaws found with a methodology alternative dispute arose with the proposal, describing the current problem of the Management Board of Water Supply and Sewerage in the control of the financial information is performed at run time. And we have determined the requirements to carry out the proposed design of the Accounting System and these recommendations: Submit the proposal to the Administrative Board of Water and Sewerage alternative solutions proposed by the directors, the proposal to socialize managers, to induce the Administrative Board of Water Supply and Sewerage in implementing an accounting system for efficient management, to propose the application of properly accounting system and technical managers suggest to take the political decision to support the implementation of the System Accountant.
The purpose of this work includes: The application of an accounting system for monitoring the financial information in the Administrative Board of Water and Sewerage Salinas Parish, CantonGuaranda, Bolivar Province, Period 2011.
Description
Keywords
SISTEMA CONTABLE, CONTROL DE LA INFORMACIÓN FINANCIERA, PARROQUIA SALINAS, CANTÓN GUARANDA, PROVINCIA BOLÍVAR