Diseño de un sistema contable para la Unidad Educativa José Ignacio Ordóñez de la ciudad de Pelileo, provincia de Tungurahua

Abstract

The present research is intended to the “Design of an accounting system for José Ignacio Ordoñez Institution from Pelileo, Tungurahua province”, in order to be a management and accounting tool that supports in the preparation of Financial Statements. The proposal is developed on the basis of the Ecuadorian Accounting Standards (EAS), the Generally Accepted Accounting Principles (GAAP) and the Organic Law of Internal Tax Regime (LORTI), in addition the system consists of Daily Book, Ledger and Balance in general. The final result will be a truthful and timely reports that will serve for the Institution´s authorities make decisions correctly. It is recommended to have a responsible to safeguard the information that is entered into the accounting system.