Browsing by Author "Idrovo Berrezueta, Karla Viviana"

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    Análisis del impacto contable y tributario al realizar la conversión a las normas internacionales de contabilidad al sector público (NICSP), en los estados financieros de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte - EMOV EP
    (Universidad de Cuenca, 2020-07-29) Idrovo Berrezueta, Karla Viviana; Sangurima Zambrano, Ana Elizabeth; Gutiérrez Álvarez, Ligia Susana
    The International Public Sector Accounting Standards (IPSAS) are principles that establish the accounting of financial information to be presented in the Financial Statements for public use for a responsible and transparent management that seeks economic stability for the nation. The Empresa Municipal de Movilidad, Tránsito y Transporte EMOV EP, as a state entity is governed by defined accounting principles, complying with tax regulations and generating local economic movement. As of Fiscal Year 2019, the EMOV EP must register its financial information under the IPSAS regulations, as indicated by the transitional provisions of Agreement 067 issued by the Ministry of Finance. Conduct the conversion to the IPSAS, will allow to analyze its application, accounting and tax impact, determine results, providing information to improve or implement processes and controls, being very useful in decision making.
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    Implementación de herramientas para el sistema de control interno administrativo y contable de la Ferretería “CACIA”, para el año 2014
    (2015) Idrovo Berrezueta, Karla Viviana; Saldaña Maldonado, Christian Xavier; Cubero Abril, Teodoro Emilio
    This thesis refers to the implementation of tools to Internal Control System to be applied to the administrative and accounting part of the "CACIA" Hardware shop, which will reveal how internal procedures are performed within the company getting efficiency, effectiveness and economy to achieve the objectives. Among the problems we want to solve within the administrative and accounting internal control of the hardware shop are: the inexistence of an order and sequence in your activities, it hasn´t correct organization between departments and staff don´t know what steps to follow for the good performance of operations. The objectives of this study are: to assess the current system of internal control, establish procedures or tools of the system of internal control to administrative and accounting, and those employees know of their obligations under the position in which they are located. Topics covered include: Overview and Conceptual Basis, Diagnosis of the Administrative and Accounting Situation, Implementation of System Tools Administrative and Accounting Internal Control of the “CACIA” Hardware shop, Conclusions and Recommendations. To develop the theme, we will bibliographic consultations, books, electronic addresses and magazine articles. In addition, we will use quantitative and qualitative techniques that allow us to collect information from the company.