Ajustes de errores monetarios en el componente deuda financiera.

Abstract

The present study emphasizes the financial audit, in charge of carrying out a specific review of the Financial Statements to find the respective findings, gathering the sufficient and necessary evidence to make the adjustment sheet and later the report where the corrections that must be proposed are proposed. performed by the directors of the audited entity. The present case specifically emphasizes the obligations with financial institutions component, due to the incorrect collection of the monthly installments according to the amortization system by which the bank credit was settled, that is, the debt was acquired by the German amortization system, but the fees were settled by the French method. Due to the aforementioned, the main objective is to propose the adjustment sheet for monetary errors in the financial debt component through the correct calculation of the amortization table for the presentation of reasonable balances in the Financial Statements, therefore the methodology that is applied for the development was the analytical-descriptive, starting from the analysis of the theme that make up the theoretical framework to subsequently carry out a detailed description of the case and the respective findings obtained. Through the application of the adjustment sheet, it was possible to conclude that due to the incorrect application of the amortization method, there are values ​​to be adjusted, both in the amortization of capital and interest, since the latter has been canceled in excess, thus having a balance in favor of the company.