Diseño de un sistema contable aplicando las NIIFS en la Compañía de Publicidad COF S.A. de la ciudad de Ambato provincia de Tungurahua, periodo 2015

Abstract

The present research work has the purpose of designing an accounting system applying the International Accounting Standards in the Advertising Company COF S.A. Whose purpose is to outline an accounting system for the future accounting of the company in order to facilitate growth and achieve a business vision. The design was made according to the scenario and to the aspirations of the management of the company. The lack of timely and reliable financial information was the main causes that determined the work. The theoretical support of the investigation is framed in the accounting processes that contain the following elements: systematization that refers to the financial information, the processing that includes the Daily Book, Ledger Book, Check Balance and Financial Statements. In addition it is necessary to consider the International Financial Reporting Standars. It is recommended to implement the design of the accounting system because it will allow the correct recording of the operations performed daily by the company. It provides an instructive document of accounts to obtain real and reliable information to assist in the preparation and presentation of the Financial Statements under The international accounting standards (IFRS). It allows a level of competitiveness between organizations and above all that helps decision making.