Efectos del tratamiento contable del parque automotor del GAD municipal cantón “Santa Rosa”, periodo 2017.

Abstract

Public entities or the public sector are subject to the provisions established by the state, whose purpose is to control, maintain, preserve and make good use of the assets available to each public entity, according to their needs to be met by society. The objective of this research work is "Analyze the accounting effects through the execution of accounting regulations of the public sector, which are applied to control the automotive park of the Municipal Gad of Santa Rosa, period 2017; its specific objectives that contribute to the achievement of the general objective: a) to identify the accounting accounts applied to the vehicles of the Municipal Gad of Santa Rosa corresponding to the period 2017; b) Analyze the financial statements based on the accounting regulations of the public sector in the Municipal GAD of Santa Rosa for the period 2017; c) Verify the application of the accounting standards for the items that correspond to the GAD automotive fleet of Santa Rosa. To achieve the proposed objectives, the research work consists of four chapters. Chapter I deals with the generalities of the object of study; the research developed is carried out in the GAD Municipal del Cantón Santa Rosa; entity of the state that by means of the administration of own resources (collections of properties and taxes) as well as those destined by budget items (state budget); These resources, as they belong to the state, must be administered in order to satisfy the needs of the 14 parishes of the Santa Rosa Canton, the goods acquired to be used for the fulfillment of their responsibilities according to their competences, they must control them through accounting regulations that the government stipulates necessary for its control. Chapter II deals with the theoretical-epistemological foundation of the object of study; It deals in this section about when the Municipality of the Santa Rosa Canton was created, how it is integrated, the competencies that it has as an entity of the state as legal aspects of it. As the subject of the study deals with the accounting management of fixed assets in a specific way, the automotive fleet owned by the GAD Municipal del Cantón Santa Rosa, if the entity applies these accounting rules for the control of its fixed assets, considered in the Catalog of Accounting Accounts as part of the Property, Plant and Equipment; regulations that are issued by the Ministry of Economy and Finance, in addition to research contributions made by different authors on this subject considered important for companies. In the third Chapter the methodological process is developed, the descriptive method accompanied by bibliographic research, helped to identify how the assets are registered in their accounting accounts and compare them with what is established in the Governmental Accounting Standard of the Public Sector as well as what is stipulated in the catalog of accounts to make the accounting records of the goods (vehicles) established in the NCGSP. With the support of observation sheets and the interview, it was possible to identify in the table of accumulated depreciation that there are still assets recorded as lost and others that are obsolete and that they planned to write off. Chapter IV, makes reference to the results that the investigation throws, is that the entities of the public sector must be governed to the established thing in the Regulation of Government Accounting of the Public Sector and the catalog of Accounts to realize his accounting registers; the stock in books or tables must reflect the values with which the assets were registered and in the case of the existence of assets that have completed their accounting cycle or that in one way or another is due to obsolescence and considerable damage to the asset, be given low both in books and in the depreciation table, considering that it must be recorded that said asset is no longer part of its assets; whose means of evidence or proof of the loss is by issuance of invoice for sale either as scrap or as stipulated in such sale or also by a notary where it is testified that said good is being written off and that it will not be taken into account within of your accounting records. As a recommendation, it is proposed that procedures be issued for the accounting records, since these positions are for removal, whoever assumed the position reviews said documentation on how those records should be made and on the basis of which regulations the entity is governed.