Bibliographic citations
Barrantes, M., Manrique, S. (2021). El proceso contable para la elaboración de los estados financieros. Una revisión de la literatura científica en los últimos 10 años [Trabajo de investigación, Universidad Privada del Norte]. https://hdl.handle.net/11537/27374
Barrantes, M., Manrique, S. El proceso contable para la elaboración de los estados financieros. Una revisión de la literatura científica en los últimos 10 años [Trabajo de investigación]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/27374
@misc{renati/441839,
title = "El proceso contable para la elaboración de los estados financieros. Una revisión de la literatura científica en los últimos 10 años",
author = "Manrique Alache, Stephanie Lizbeth",
publisher = "Universidad Privada del Norte",
year = "2021"
}
The research called THE ACCOUNTING PROCESS FOR FINANCIAL STATEMENTS was developed with the aim of determining an efficient accounting process for the preparation of financial statements and thereby achieving an excellent decision making for the company. Companies now need an accounting process that helps with the recording of revenues and expenditures generated from the economic activity performed. The accounting process is the set of steps that allows to express through the financial statements the economic operations of an entity or organization. This cycle is essential for every company since they will be able to see their expenses and income, and thus make projections, often avoiding crises that can lead to the closure of the company. Thanks to the accounting process can reflect the records of all transactions that occur in the company where adjustments are made and reports are prepared to obtain results that lead to good decision making. The approach to which this study belongs is quantitative because it uses the collection of accounting data to obtain a result of the financial situation of the company. According to the methodology the type of investigation is applicative, characterized in the use of the acquired knowledge to generate the financial state in the investigation. Finally, the conclusions and recommendations of the thesis are recorded, which will help the company to ensure that the information is reasonable and reliable.
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