Examen especial a la cuenta mercaderías, del Almacén Vanidades Hogar de la ciudad del Puyo, provincia de Pastaza, período 2014

Abstract

For the development of the “Special Exam to the Bill Merchandises of the Warehouse Vanities Home of the city of the Puyo of the Canton Pastaza, county of Pastaza, Period 2014”, previous to the obtaining of the title of Graduates in Accounting and Audit has as objective to reflect the knowledge acquired in the years of study and to obtain the particulars of the current problems that you/they retard its development of the procedures of the study object. The execution of important objectives settled down as: To analyze the process of acquisition and storage of merchandises, to Analyze the execution of tributary norms and accountants in the purchase of merchandises, to Determine the razonabilidad of account balances merchandises. In this exam it became indispensable the use of methods to evaluate the internal checks like they are oriented questionnaires to verify the execution of the operations, the knowledge and the description of the same ones, he/she left from a previous evaluation to the organization and a general vision of the administration carried out in the institution, it stops later on to proceed to the evidence obtaining determining significant discoveries that will be captured in the respective report and position to disposition of the management to correct the observations and to carry out the necessary administrations to put into practice the issued recommendations. The objectives and detailed methods previously could determine the following important results: The company has a manual of procedures, the same one that is inobservado on the part of the personnel and besides this it doesn't have formal bylaw, they are not completed in 100% and in some cases they are for ignorance of the personnel in all the levels of the organization, the registration of book entries is omitting on the part of the Accountant. It is emitted recommendations, the same ones that will be put into practice by the Proprietary Manager of the Warehouse with the purpose of improving the administrative and financial administration.