El proceso contable entre matriz y sucursal como base principal para el control de los recursos de la organización.

Abstract

The purpose of this research is to characterize the branch accounting based on what is established in the current accounting technique, with the purpose of a correct application in the accounting processes of the professional field, to achieve this objective a descriptive methodology was carried out, with the support of the analytical method and research techniques such as the review of reliable bibliographic sources will be applied, that is to say, the scientific articles extracted from indexed magazines and the accounting regulations in force, in addition to the description and resolution of a practical case which contains transactions with the different methods of inventory control that occur within the accounting of branches, majorization, and the elaboration of the worksheet for the subsequent consolidation of the combined statements. It was concluded that the importance of inventories within this type of companies, for the correct control of inventories the parent company must establish policies that are aimed at the type of inventory method they decide to establish within the entity. Within this type of accounting, three types of inventory control methods are used: At cost; cost plus services and at selling price.