Balanza de pagos desde la perspectiva contable.

Abstract

This research deals with the balance of payments from the accounting point of view where the concepts, classification, structure, standards and processes for the application of the knowledge obtained through various secondary sources such as books, scientific articles were analyzed in detail. And reports, this information helped to have an objective criterion with which a practical case was solved using the double-entry accounting principle. To carry out this work, a descriptive-transversal methodology was applied in which the information of the secondary data obtained previously is described, contrasting the information of various authors and that of our Ecuadorian context, using the International Monetary Fund Manual as the main basis. and the Methodological Notes issued by the Central Bank of Ecuador. The practical exercise was carried out on a single date with various transactions where the accounting process of the balance of payments is explained in detail and provides an analysis of the balances in the balances and sub-balances as well as the possible political and economic measures before a deficit or surplus as a result of the operations of a nation.