Implementación de un manual para la cuenta contable caja del restaurante Avenida La Versión Original en el período 2022.

Abstract

The study subject requires a manual of accounting procedures that allows the owner to make timely decisions that are beneficial for the acquisition of assets, which due to its inapplicability in the business, and the lack of knowledge of the acquisitions and disbursements of cash, affects the reasonableness and the handling of the information provided. Therefore, it is important to implement a manual for the optimal management of business income. This research paper aims to implement an internal control manual in the cash flow of the restaurant "AVENIDA LA ORIGINAL VERSION" in the period 2022 through accounting procedures in order to enhance its economic performance. Therefore, the applied methodology considers descriptive type research, using the deductive method with quantitative approach that through a transectional design will allow to analyze and verify the results of the period under study, according to the semi-structured interview applied to the owner of the study subject. The results show that implementing a manual of accounting policies contributes to the proper control of the income and expenditures of the business, in such a way that facilitates decision-making and ensures liquidity in the different operations that it carries out.