Implementación de procesos contables en la parroquia eclesiástica “Nuestra Señora de la Merced” perteneciente a la parroquia Manuel Cornejo Astorga (Tandapi), cantón Mejía

Abstract

The main objective of the current research work was to implement accounting processes for the correct management of financial information in the ecclesiastical parish "Nuestra Señora de la Merced," located in Mejía County allowing the users of such information to make right decisions for the benefit of the community. At the same time, it made a manual for the correct execution of processes, so that the administrator and future administrators are able to continue with the processes in order to obtain homogeneous, reasonable and reliable information. On the other hand, methods techniques, and tools that helped collect sufficient, competent and timely information were used to apply the project. Through the preparation and subsequent application of a survey determined that the parishioners are not satisfied with the information presented in the annual economic reports of previous administrations; taking into account they do not know where the income comes from, besides a limited knowledge about expenses. Through the observation, valuation, calculation, the interview aimed current parish administrator, and the visit to the parish allowed collecting relevant information for the preparation of inventories and financial statements. The design and elaboration of the manual of accounting procedures, and basic internal control was elaborated according to the needs detected in the parish to carry out a correct application of the general accounting for the issuance of reasonable and timely economic reports. It concluded that the ecclesiastical parish does not have general accounting in its administration, that is why is no possible to know about the real financial situation. Finally, it recommended applying the proposed manual of accounting procedures in order to have control of the operations to be included in the economic reports presented annually to the directors of the different pastoral centres.