Examen especial a la cuenta propiedad, planta y equipo, en la “Organización Comunitaria de Desarrollo Turístico Lago Verde Quilotoa” del cantón Pujilí, provincia de Cotopaxi período 2014

Abstract

The corrent research is a special examination of the account property, plant and equipment, in the “Community Organization of Tourism Development Lago Verde Quilotoa” fron Pujilli Canton, Cotopaxi Province, in 2014. In order to contribute to the improvemen of the account management property, plant and equipment. It was used the inductive, deductive scientific, analytical-synthetic, dialectical methods and the technique of the direct obsevation which was applied for each of the components evaluated for the development of special examination. In addition, it was conducted questionnaires and surveys of Regulation entity's internal control system. The finding results show that property, plant and equipment do not have delivery reception minutes, do not carry out the depreciations of fixed assets that they own, do not make physical findings of goods appropriately and do not apply the process they must follow to acquire the goods. It is recommended to the legal representative and the accountant of the Organization elaborate revenues and expenditures records of the goods for the inventory control, apply the internal regulation in the preparation of the records, carry out inventories that have complete data of the goods, as well as prepare the delivery-reception minutes of the property plant and equipment which are borrowed and delivered in order to know in which condition are being returned the goods of the Organization.