Bibliographic citations
Córdova, A., Quispe, V. (2016). El registro contable de la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial del Cusco y los estados financieros al 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/675
Córdova, A., Quispe, V. El registro contable de la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial del Cusco y los estados financieros al 2014. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/675
@misc{renati/20380,
title = "El registro contable de la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial del Cusco y los estados financieros al 2014.",
author = "Quispe Quispe, Verónica Adela",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research aims to establish and identify how it affects the accounting records to the State Financial situation and results for the transfer of potable water and sewerage executed by the Provincial Municipality of Cusco to 2014. For the development of this research, which has a qualitative approach it has been applied not experimental, descriptive and relational methodological design, population and sample consists of projects of water supply and sewerage executed by the provincial municipality of Cusco in the period to 2014. The thesis consists of five chapters: Chapter I, is referred to the description of the problematic reality, problem formulation, justification and the approach of both general and specific objectives. Chapter II, Theoretical Framework, where concepts related to theories, hypotheses and variables are developed. Chapter III, Design methodology, contains the methodology, techniques and sample collecting population data. Chapter IV. Results, results have been obtained by processing data to Microsoft Excel, with the corresponding tables Chapter V. Discussion, where contrast, theories with the results finally conclusions are scientific truths are formulated which research comes as: The Provincial Municipality of Cusco does not make the accounting records of transfers or estimating the depreciation of potable water and sewerage, affecting the fairness and reliability of the Statement of Financial Position and Estimates and Provisions for the year in the results.
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