Procedimientos administrativos y contables para dar de baja a los bienes del sector público.

Abstract

This work entitled "Administrative and Accounting Procedures to Withdraw Public Sector Assets" was focused on limited knowledge of the officials of the different institutions of the Non-Financial State, so it fulfills the role of publicizing the importance, the processes and those responsible for the treatment of the goods, in accordance with the Regulation of Administration and Control of Public Sector Assets. Thus, the work consists of an introduction that refers to public entities, also reflects a development that starts from the contextualization of government accounting, which is essential in state entities, including the accounting process to cancel to these, for this reason, the objective was to determine the procedures applied at the time of deregistration of property owned by the plant and equipment of the non-financial entities of the public sector. So, the methodology that is applied is of type of qualitative research with exploratory design, for which the hermeneutical method and the bibliographic and documentary review technique are specified, where scientific articles and documents in general are analyzed with respect to the subject, also, accounting calculations given in the proposed example will be carried out, in order to organize the required data regarding the subject, thus reaching the conclusion fulfilled with the objective set out in this report.