Diseño e implementación de un manual contable para optimizar el manejo financiero de la Empresa SEDICOM “Servicios y Computadoras” de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research is the design and implementation of an accounting manual to optimize the financial management of the company SEDICOM “Services & Computers” in the province of Chimborazo. In this manual it has been applied methods and tools such as Regulation Internal Tax Regimen, Work Code and the Flow of the accounting process. We can find all of the description of the company needs, regulations on Reserve Fund and flowcharts are made. As a result we can demonstrate the need of this manual is very important to improve the accounting area of the company. It is recommended a good financial and administrative management, to keep track by kardex to help record the inflows and outflows of merchandise.