Bibliographic citations
Garate, J., Arevalo, C. (2022). Gestión contable y valuación de activos en la Municipalidad Distrital de Morales, año 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4798
Garate, J., Arevalo, C. Gestión contable y valuación de activos en la Municipalidad Distrital de Morales, año 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4798
@misc{renati/1058257,
title = "Gestión contable y valuación de activos en la Municipalidad Distrital de Morales, año 2021",
author = "Arevalo Torres, Claudia Valeria",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Accounting management and asset valuation in the District Municipality of Morales, year 2021", is an applied research, with an explanatory correlational design and a population equal to 13 municipal workers in the accounting and administrative area. The techniques were the questionnaire and documentary analysis, and the instruments were the questionnaire and the documentary analysis guide. The results indicate that the management of the accounting process, the asset recognition process, the asset depreciation process is regular and the asset revaluation process is deficient, in which the general accounting regulations and specifically those detailed in Directive No. 005-2016-EF/51.01 are applied. It is concluded that there is a correlation between the variables accounting management and asset valuation in the District Municipality of Morales, year 2021, with a Pearson's R of 0.754 that indicates a dependence of variables at a moderate positive level and the Coefficient of Determination of 56.85%, indicating a dependence of the variables at 56.85%.
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