Registro de obligaciones patronales en el sistema contable contifico y su impacto en la información financiera en la empresa Larvamr.

Abstract

The accounting system is considered as a fundamental resource in the institutions, allowing the development of different actions in the accounting area, recording the daily transactions of the entity, maintaining an order of operations within a period, in compliance with their obligations/duties as institution. Within these obligations are the employers' obligations by the employer, whose purpose is focused on complying with the rights that workers have, established in the corresponding regulatory bodies. The objective of the study is to explain the accounting system of the entity through records of employer obligations and its effect on the information of the entity's financial statements, under the deductive theoretical method starting from the general to the particular of the investigation. The development of the study issued that, the system used by the entity processing the information on the operations of the economic activity, controlling the actions under the fiscal regulations, allowing to register the payroll of workers, prepare financial statements, among other considerations, obtaining the information corresponding to the period, used as a basis for decision-making.