Bibliographic citations
Diaz, B., Rodriguez, R. (2017). Evaluación del control interno contable y su incidencia en el estado de situación financiera y de resultados integrales en la estación de servicio Manuel Seone E.I.R.L- Víctor Larco Herrera - 2017 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/3476
Diaz, B., Rodriguez, R. Evaluación del control interno contable y su incidencia en el estado de situación financiera y de resultados integrales en la estación de servicio Manuel Seone E.I.R.L- Víctor Larco Herrera - 2017 [Tesis]. PE: Universidad Privada Antenor Orrego; 2017. https://hdl.handle.net/20.500.12759/3476
@misc{renati/1351728,
title = "Evaluación del control interno contable y su incidencia en el estado de situación financiera y de resultados integrales en la estación de servicio Manuel Seone E.I.R.L- Víctor Larco Herrera - 2017",
author = "Rodriguez Arana, Roxana Viviana",
publisher = "Universidad Privada Antenor Orrego",
year = "2017"
}
This research work titled: “Evaluation of the internal accounting control and its impact at Statement of Financial Situation and Comprehensive Incomes in Service Station Manuel Seoane E.I.R.L – Victor Larco Herrera - 2017” Its general objective is to demonstrate how the evaluation of internal accounting control affects the improvement of the state of the financial situation and the status of the company's comprehensive results. In order to achieve this objective, we realized an investigation with the Simple Group Descriptive method of Pre-Test and Post-Test. The theoretical foundation of this research determined as an independent variable the Evaluation of Internal Accounting Control and the Statement of Financial Situation and Comprehensive Incomes as a dependent variable. Our population and sample used for this research is the Accounting Area. We applied as a data collection instruments the observation guide, checklists and data record sheet, we also used financial indicators and horizontal analysis to evaluate the economic and financial situation of the company in the year 2017. The findings found in this thesis show deficiencies, specifically in activities like: evaluation of the workers, cash and cash equivalents control, sales management, accounts receivable, purchasing management and accounts payable, which have been considered in the Evaluation of internal accounting control proposal. Reaching the conclusion that the evaluation of the internal accounting control has a significant impact on the improvement of the presentation of balances in the statement of financial position and comprehensive results of the company under study. Finally, we consider conclusions that we got during the development of this investigation and we propose specific recommendations that strengthen the efficiency of the internal control within the company.
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