Diseño de un sistema contable para la corporación integral solidaria Sumak Tarpuy, cantón Riobamba, provincia de Chimborazo

Abstract

The main purpose of this research is to design an Accounting System for the Integral Corporation Solidaria Sumak Tarpuy, Riobamba canton, Chimborazo province, using accounting tools, able to ensure the management, regulation, and control of goods of the organization. During this research process, the president of the Corporation was interviewed, and 165 members of the entity were surveyed. Once the qualitative and quantitative variables were analysed, the collected data was interpreted. This process made it possible to determine the lack of an accounting system, as well as the lack of control of the activities, which refrained to identify the financial situation of the Corporation. This proposal contains an accounting system with 13 modules including the entire accounting process and its respective Plan of Accounts; In addition, it is presented a handbook including the business philosophy, as well as the use and application of the Account system. It is recommended that the authorities of the Sumak Tarpuy Integral Solidarity Corporation implement the Proposed Accounting System to monitor all its economic movements generated in the organization and be able to make decisions based on the financial statements proposed.