Corrección de errores monetarios en el pasivo de deuda financiera.

Abstract

The realization of this work revolves around one of the most important items in business management: financial debt; Specifically, it focuses on those erroneous accounting records derived from the application of an amortization system different from the one initially agreed upon with the financial institution and, said to be said, they are framed by insufficient coordination and communication between the responsible parties involved, facts that in many of cases are not discovered until the execution of a Financial Audit. That is why, the general objective was: Analyze the account of obligations with financial institutions, adjusting the monetary errors detected, for the reasonable presentation of the analyzed component. In this sense, a bibliographical methodology with a quantitative-analytical approach was used, with the support of scientific articles, to proceed to the presentation of a practical case that contributes to a better understanding and analysis of the problem exposed. Finally, the results of the adjustments proposed by the Financial Audit practiced are exposed, with which it is sought to correct the shortcomings detected in pursuit of business welfare, hoping that the research presented will serve as a basis for future studies framed in the line of analysis.