Bibliographic citations
Palomino, J., Salcedo, J. (2024). Depuración y sinceramiento contable del activo y pasivo en la Municipalidad Distrital de San Sebastián – Cusco, periodo 2021 – 2022 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/7186
Palomino, J., Salcedo, J. Depuración y sinceramiento contable del activo y pasivo en la Municipalidad Distrital de San Sebastián – Cusco, periodo 2021 – 2022 []. PE: Universidad Andina del Cusco; 2024. https://hdl.handle.net/20.500.12557/7186
@misc{renati/1123538,
title = "Depuración y sinceramiento contable del activo y pasivo en la Municipalidad Distrital de San Sebastián – Cusco, periodo 2021 – 2022",
author = "Salcedo Villacorta, Jean Paul",
publisher = "Universidad Andina del Cusco",
year = "2024"
}
The present research work "Accounting Cleansing and Honesty of the assets and liabilities in the District Municipality of San Sebastián - Cusco, period 2021 - 2022"; aims to determine the variation of the assets and liabilities of the District Municipality of San Sebastián - Cusco, once the Accounting Cleansing and Honesty process has been carried out for the period 2021 - 2022, the type of research is basic quantitative, descriptive scope and non-experimental design; the population and sample is made up of four reports of the assets, liabilities; as well as the staff of the Administration Management, Administrative Manager and Accountant. The data collection techniques used have been; the interview and documentary analysis, as instruments; the Interview Guide and the Data Collection form. In this research, the following conclusions were obtained; A work schedule of S/ 462,135,937.83 has been carried out, which represents a variation of 75.86% with respect to the balance of the Assets of the Statement of Financial Position for the period 20212022. A work schedule of S/ 21,600,899.35 has been carried out, which represents a variation of 221.75% with respect to the balance of the Liabilities of the Statement of Financial Position for the period 2021-2022. All this information is supported by the diagnostic report and the Accounting Cleanup and Honesty plan. A recurring pattern is identified consisting of the overestimation and underestimation of assets and liabilities due to the absence of reconciliation of accounting balances, absence of documentation and absence of analysis. This indicates that once the Accounting Cleanup and Honesty process has been carried out, the assets and liabilities are subject to a variation.
This item is licensed under a Creative Commons License