Procedimientos administrativos y contables que realizan las instituciones del sector público no financiero en la etapa del devengado.

Abstract

The administrative and accounting procedure performed by nonfinancial public sector institutions in the accrued stage is originated and directed by the highest authority called the Ministry of Finance which, through government accounting, in public sector institutions, develops the elements and requirements that each entity must comply with in a compulsory way, for the acquisition and payment of goods, this activity is carried out by the undersecretary. Through the government accounting there are two activities which are called commitment and accrued. In the first one part is committed to the other to the realization of economic activities or acquisition of goods and once the commitment is completed passes the next stage that is accrued. In the second stage the payment is made, both of all the activities that have been carried out and of what is established in the commitment. All these activities must be registered, without exemption, in order to have a record of the income and expenses that have been made. It is through the register of economic activities that is carried out, in government accounting, which makes it possible to maintain the balance and progress of the economy in the nation.