Ajuste y reclasificación de PPYE en la empresa constructora el Camino S.A. del año 2019.

Abstract

The main objective of the present investigation is to propose the adjustment sheet of the material error of machinery and equipment and vehicles, transport equipment and mobile equipment in the Company Constructora El Camino SA of the year 2019. Since, its preparation is important to present information Reasonable and transparent financial compliance with financial and accounting standards, committed to efficient decision making. The methodology used for the resolution of the case study is documentary research through scientific articles from various journals approved in Article 30 of the Utmach Degree Guide. Therefore, the properties, plant and equipment are the accounts detected by the adjustments developed, in the Income Statement and Financial Situation; It is noted that the usual errors of the accountants is the erroneous accounting record forgetting the nature and function of the good. In this sense, the accounts involved in the adjustments are accumulated depreciation recognizing that their useful life at the beginning was calculated for 10 years and with the modifications represents only 5 years according to the international accounting norm and international financial information regulations; the components of vehicle, transport equipment and mobile mobile equipment, participation of workers and income tax payable. At the same time, the audit reclassification established by the auditor is only presented in case of an erroneous recognition of an account and that does not produce a modification on the account group.