El reconocimiento del activo corriente caja general y su efecto contable al realizar el arqueo sorpresivo.

Abstract

The research study focuses on one of the most common internal control procedures within organizations, specifically on the tonnage to be made to the liquid funds of the company, resources that are essential to operate in a framework where you can acquire the necessary inputs to meet the expectations of customers; the structure of the work begins with the introduction highlighting the background of the topic, the problem the objective and the methodology applied, then the development, which highlights the main concepts or definitions on accounting, internal control and cash to compare them with the practice developed later; at the end, the main conclusions reached are made, highlighting the importance of carrying out these internal practices of the organizations in order to safeguard the goods that come from the sales planned in the company.