La contabilidad y la razonabilidad de la información financiera en la micro empresa de calzado “Que Cueros”

Abstract

This research project was based on information gathered on accounting and the reasonableness financial, for which it took the search for concepts, use of information related to aspects and handling of implanted accounting processes in the company footwear "QUE CUEROS". The type of research that was used is field and documentary, because it consisted of gathering information in the company and also bibliographical queries to complement the investigation with the situation posed. The reporting units that make up the population universe, which consisted of a semester of the period subject to the accounting area, were applied an instrument of observation type check-list. The results allowed to identify the procedures and shortcomings that exist in the accounting process of the company, which incurs bad practices at the time of applying the accounting processes. Currently and with the constant changes companies can not be unaware of these internal problems that arise, therefore, it is of vital importance that the company implements the normalization of the steps of the accounting process used, which are aimed at identifying the shortcomings that are had regarding the financial information of the organization, establishing as main; begin to correctly use accounting procedures already established to avoid financial losses. Where its rules are aimed at operations, custody, handling of financial information and procedures used to help safeguard resources and have reliable information.