Diseño de un manual de procesos contables en base a las Normas Internacionales de Información Financiera (NIIF) para L&M de Seguridad Privada Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This thesis work is entitled “design of an accounting process manual, based on the international norms of financial information (NIIF) L&M of private security”, whose aim is to provide a tool to support the accounting development and control within the enterprise. This research was developed according to the enterprise scenario, incomes, outcomes, investments and managing aim. The following instruments were used; direct and participative observation and interviews and surveys to the manager and staff; consequently, it was determined, unfit transactions registers, lack of data fluency among accounting departments, poor control and awareness when registering transactions and a documentation control breach. The proposal is focused on five elements from the accounting process: systematization, which means choosing the financial information system, business resources rating, the procedure which includes the accounting journal and general ledger, test stocktaking and financial statements, accounting matters evaluation and management awareness. Also it is vital the application of international norms of financial information in order to complete at the national and international market. As a suggestion, the implementation of the accounting processes manual by the management is a must, due to it shall develop and control the financial operations, thus the administration will have a powerful tool for making decisions.