Procedimiento para la constatación física de los bienes de larga duración.

Abstract

The present practical work that is entitled "Procedure for the Physical Evidence of Long Term Assets, emerges as a relevant need to the limited knowledge, thus becoming a tool that allows reliable records, thus obtaining a system of control and proper use of the patrimonial goods always with the legal endorsement. Based on the concept of internal control, this report fulfills the priority objective of providing a technical contribution at the accounting level from the perspective of government accounting, establishing the procedures for registration and management of long-term assets of public institutions. The general objective that was raised at the beginning of the work was to analyze the procedure for the physical verification of long-term assets, an analytical research was applied starting from Government Accounting, analyzing diverse situations, as well as scientific doctrine based on scientific articles that relies on logical processes of analysis and synthesis, induction and deduction, giving priority to qualitative study; among the methods that were applied were the synthetic analytical, which starts with the variables of analysis, this will allow the organization, processing, interpretation, and synthesis of the data that was obtained, thus reaching conclusions about the object of study of the work. Among the techniques were the signing, bibliographic review, source through which the bibliographic support was developed, this was directly related to the authors of various scientific journals.