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Título : Diseño de un manual de políticas contables para Marufa S.A.
Autor : Vaca Rodríguez, Carlos Alberto
Director(es): Molina Villacis, Carolina Jennifer
Palabras clave : MANUAL, POLÍTICAS
ARRENDAMIENTO
PYMES
CONTABILIDAD
Fecha de publicación : dic-2016
Editorial : Universidad de Guayaquil
Tipo: bachelorThesis
Resumen : MARUFA S.A. es una empresa dedicada a la compra/venta, alquiler y explotación de bienes inmuebles propios o arrendados. En esta empresa se evidenciaba un bajo rendimiento en las operaciones del departamento contable y la preparación de los estados financieros que era ocasionada principalmente por la falta de políticas contables claramente definidas, lo que llevaba a la compañía a incurrir en horas extras. Por esta razón se elabora este proyecto de titulación titulado “Diseño de un manual de políticas contables para MARUFA S.A.” Este manual de políticas contables fue diseñado para las principales cuentas del estado financiero de MARUFA S.A. y se adaptan al entorno y la situación de la empresa. Por una parte se establecen las funciones que debe cumplir cada empleado del departamento de contabilidad, y luego se establecen las políticas para las cuentas de los estados financieros, que sirvan de soporte para el personal de contabilidad actual y para la rápida adaptación del personal que ingrese a la empresa
MARUFA S.A. is a company dedicated to the purchase / sale, rental and exploitation of own or leased real estate. This company showed a poor performance in the operations of the accounting department and the preparation of the financial statements that was caused mainly by the lack of clearly defined accounting policies, which led the company to incur overtime. For this reason, this project titled "Designing a manual of accounting policies for MARUFA S.A." was made. This accounting policies manual was designed for the main accounts of the financial statements of MARUFA S.A. and adapted to the environment and the situation of the company. On the one hand, the functions that each accounting department employee must fulfill are established, and then the policies for the accounts of the financial statements are established, which serve as support for the current accounting staff and for a faster adaptation of the personnel who enter to the company. Chapter 1 covers the approach to the problem, which briefly describes the situation that led to the realization of this research project, also defines the general and specific objectives, the theoretical, practical and methodological justification; and the delimitation of the project. Chapter 2 includes the theoretical basis that describes the concepts of the manuals, their advantages and the content they must have. It also presents the guidelines established by the IFRS for SMEs for the accounting of the transactions on which the proposed manual is based. xi Chapter 3 contains the methodology of the research, which describes the type of research to be used and through the use of research techniques and tools is obtained a better understanding of the situation of the accounting department of MARUFA S.A. and which accounting policies are the most appropriate according to the activities carried out in this department. Chapter 4 presents the accounting policies manual proposed, divided into two parts. First, it proposes a redistribution of the workload describing the functions that must be performed by each staff of the accounting department, and secondly, the policies for the main accounts of the financial statements are presented. Finally, the conclusions and recommendations obtained after this research project and the bibliography that helped the conclusion of the research project are included
URI : http://repositorio.ug.edu.ec/handle/redug/17316
Aparece en las colecciones: Tesis - Contaduria Pública Autorizada

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