Análisis e importancia del manejo de las cuentas de orden en los estados financieros de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca, EMOV EP, del período 2014 y propuesta de mejora

Abstract

Our thesis topic is developed based on an analysis, evaluation and monitoring of MEMORANDUM ACCOUNTS that directs EmpresaPública Municipal de Movilidad, Tránsito y Transporte de Cuenca, EMOV-EP EP in the period 2014, mainly in the following accounts: Species Rated Issued, Securities Guarantees Goods and Documents, Received in Custody Assets, Goods Received in Comodato, Trials in Progress, Non-Depreciable Assets, Ballots Issued for Traffic Violations, in order to perform reconciliations between the accounting information, physical findings and make a diagnosis of how they are controlled.

To make this work, we proceeded to take data of Accounting Information, Physics Establishment, Sales and all necessary information from various departments who can contribute, such as: Treasury, Bodega, Legal, Financial, among others. Based on the information obtained some shortcomings in both the accounting records and the information from different departments found by summary tables and a brief analysis showed that there is no proper management of Accounts Order, so that from information from the respective settings, low and adjustment was made to perform the proposed improvements.