Influencia de los ajustes contables y su aplicación en la preparación de los estados financieros.

Abstract

In the development of the accounting process it is necessary to address certain procedures that allow for an optimal record of transactions made in different business activities, because no matter how much you try to maintain a system free of mistakes, both in the use of the accounts as in the calculation of values, it may be the case that mistakes are caused by oversights or oversights, which is why, in this paper, the influence of accounting adjustments on financial statements is analyzed through qualitative research which was carried out by collecting direct information from the accounting staff of the companies in the banana sector of the Machala canton, as well as through a quantitative approach, resulting in the application of adjustments being indispensable in order to obtain accounts with exact balances and true that allow the presentation of financial reports endowed with precision, accuracy and professional ethics.