Citas bibligráficas
Saavedra, E., (2020). El proceso contable y el estado de situación financiera en la Empresa Importaciones Rubí S.A., año 2017 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/232
Saavedra, E., El proceso contable y el estado de situación financiera en la Empresa Importaciones Rubí S.A., año 2017 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2020. http://repositorio.upci.edu.pe/handle/upci/232
@misc{renati/773041,
title = "El proceso contable y el estado de situación financiera en la Empresa Importaciones Rubí S.A., año 2017",
author = "Saavedra Huamán, Elena Beatriz",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2020"
}
The accounting process is fundamental to recognize, value, to register all the information and allows us to express through the financial statements the economic situation of the company, all transactions in the company must be recognized, measured, registered and presented. The registration of transactions in the company must be done through the application of accounting procedures for purchases, sales, costs, expenses, collections, payments and others. The accounting record is carried out using the General Business Accounting Plan (GBAP). It is a tool that provides important information about the conduct or management of a business, as far as the financial aspect is concerned, a correct treatment of this information will allow a timely decision making. With the Balance of Financial Situation one can value the wealth that the company possesses; know the accumulated wealth; analyze the levels of indebtedness; It provides clear information of a certain period about the assets, liabilities and the assets of the company, to evaluate its performance. The main purpose of this research work is to detect existing deficiencies to improve the control of the economic activities of the company. The study was programmed as a quantitative approach research, of application type, explanatory descriptive level and non-experimental design. As a result of the investigation, there was a deficiency in the livelihoods of expenses that directly affects the result of the financial statements, since most of the expenses are not supported by duly authorized payment vouchers, in order to obtain an actual financial statement. of the company.
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