Diseño de un manual de políticas contables para Marufa S.A.

Abstract:

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 bkp_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

Año de publicación:

2016

Keywords:

• Pymes
• MANUAL, POLÍTICAS
• CONTABILIDAD
• Arrendamiento

Fuente:

rraae