Procedimientos para registros contables de pérdidas de existencias en instituciones del sector público no financiero por sobreseimiento de los procesados.

Abstract

The objective of this research is to establish the accounting procedure for the loss of stock in institutions of the non-financial public sector due to theft under a ruling of dismissal of the accused, by reviewing and analyzing the corresponding regulations for the correct Accounting record of the assets of the inventories. Because stocks are exposed to a loss due to theft and unknown public services. For which a qualitative approach can be used through the application of the hermeneutic method, and the observation technique through the bibliographic review, because the sequence of the application of the rules that are directly related to the object of the analysis is analyzed and exposed. study In addition to other documents and articles that have been the basis for the construction of the theoretical framework and the development of the case raised. In this way it is more important than the accounting information of the entire public and private institution. Obtaining as a result a better understanding of the administrative, legal and accounting procedures that entail a respectful registration for the lowering of stocks; Reaching the conclusion that two accounting entries are necessary, the decrease in existence and the adjustment for the cost of the loss.