Diseño de un Manual de Control Interno para el Área Contable de la Unidad Educativa Mahatma Gandhi de Babahoyo
No hay miniatura disponible
Archivos
Fecha
2019
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente propuesta del diseño de un manual de control interno contable dirigido al área contable ha sido desarrollado para todo el recurso humano de la Unidad Educativa Mahatma Gandhi tales como el área financiero, contador y a todo el personal involucrado directa o indirectamente con el área contable y todas las demás áreas involucradas para que de esta manera exista el control de cuentas bancarias, conciliaciones, transacciones, transferencias, registros contables, movimientos bancarios de la empresa, y así como también permitir que el departamento financiero pueda hacer análisis de los estados financieros y de cómo se encuentra la entidad en un periodo. El objetivo principal es elaborar un sistema que cumpla con los requerimientos para un control interno que proporcione al área una herramienta para el fortalecimiento de las actividades diarias con sus respectivos procesos, se enfatizó en las necesidades administrativas que tienen las entidades, en cuanto corresponde a controlar los recursos.
The present proposal for the design of an internal accounting control manual aimed at the accounting area has been developed for all the human resources of the Mahatma Gandhi Educational Unit such as the financial area, accountant and all personnel directly or indirectly involved with the accounting area and all other areas involved so that there is control of bank accounts, reconciliations, transactions, transfers, accounting records, bank movements of the company, and also allow the financial department to analyze the financial and financial statements. how the entity is in a period. The main objective is to develop a system that meets the requirements for internal control that provides the area with a tool for strengthening daily activities with their respective processes, emphasizing the administrative needs of the entities, as it corresponds to controlling the resources.
The present proposal for the design of an internal accounting control manual aimed at the accounting area has been developed for all the human resources of the Mahatma Gandhi Educational Unit such as the financial area, accountant and all personnel directly or indirectly involved with the accounting area and all other areas involved so that there is control of bank accounts, reconciliations, transactions, transfers, accounting records, bank movements of the company, and also allow the financial department to analyze the financial and financial statements. how the entity is in a period. The main objective is to develop a system that meets the requirements for internal control that provides the area with a tool for strengthening daily activities with their respective processes, emphasizing the administrative needs of the entities, as it corresponds to controlling the resources.
Descripción
Palabras clave
CONTROL INTERNO, MANUAL DE CONTROL INTERNO, DISEÑO DE MANUAL, PROCEDIMIENTOS