Control interno para la cuenta caja en la ferretería calderón del cantón Santa Rosa del año 2018.

Abstract

Ferretería Calderón is a company dedicated to the sale of hardware, this business entity maintains representative cash flows, made up of the income and expenditure of money to carry out the development of activities and operations. The present research work intends to implement an internal control for the cash account, being fundamental the control of the cash and its equivalent to prevent any fraudulent act or errors in the accounting records and differences that may arise when making the cash settlement compared to the balance accountant. In the present research, a qualitative and quantitative approach was applied in a bibliographic way through the use of scientific articles and books found on the internet, with a descriptive analysis of other researches carried out. In this way it is known to know a regulation and procedures for the cash account for the correct control of the account. In the study, simulations of missing and surplus cash are applied, which are then registered with a record of adjustments.