Diseño de un sistema contable con utilización de las Normas Internacionales de Información Financiera para lograr confiabilidad en la información financiera de la empresa AUTO DECOR CHIMBORAZO.

Abstract

This research was carried out to “Design of an accounting system with use of financial reporting standards for reliability at the enterprise´s financial information CAR DECOR CHIMBORAZO”. The purpose is to outline a coherent design and build the future implementation of accounting at the company to facilitate its growth and achieve business vision. Design was carried out based on the stage business, income, expenses, investments and management aspirations. The following instruments were used as: observation guide, interview and analysis of STRENGTHS, WEAKNESSES, OPORTUNITIES, and THREATS. They determine the absence of accounting, poor financial information to make decisions in a reliable and efficient form. The theoretical substance of the research is framed in the accounting process that contains five elements: the systematization concerning selection of the financial reporting system, the valuation of corporate resources, including processing journal, ledger, trial balance and financial statements, assessment covering financial reasons, and information management. Moreover, the company considers necessary to apply the International Financial Reporting Standards, which allow sharing in the national and international market. It´s recommended to the management to implement without delay accounting directed at the present thesis and the suitability of an accounting department in its facilities.