Análisis del proceso contable del Sr. Miguel Benítez para la determinación de estrategias que permitan el incremento de su capital.

Abstract

This investigation was made to Mr. Miguel Benítez, considered as a natural person not obliged to keep accounts, since he started his activities on January 1, 2000 in the city of Machala, due to the short time he has been operating in his business ( one month), it was not yet seen in the tax obligation to issue withholdings in accordance with current legal regulations (SRI). In view of not having enough information to relate it to the tax issue (withholdings), it was developed from the financial and accounting point of view, since the activity is not known, therefore it is not possible to register VAT as a tax credit or as an expense.The objective of the investigation is to carry out the analysis of the accounting process of Mr. Benítez, to determine strategies that allow to increase his capital; we resorted to descriptive research, documentary material was used since we went to the search of papers or scientific journals, being the quantitative method the employee, by means of which the Initial Situation Status was developed to calculate the capital with the help of the equation accounting (Capital = Assets - Liabilities), followed by the preparation and recording of the accounting entries in the Daily Book corresponding to the month of January of the year 2000; and ending with the development of the Statement of Financial Position and based on the implementation of strategies and financial analysis of them, it was determined that from $ 3,680,000 the capital was increased to $ 11,040,000.