Partida presupuestaria y registro contable de la cuenta conexión y reconexión de Aguas Machala Ep. en el año 2022.

Abstract

The following practical case is presented due to the lack of drinking water in the "Los Esteros" neighborhood, for which the residents made a request for the water connection to the Empresa Aguas Machala EP., to carry out the construction of drinking water networks. In this sense, the approach of the practical case has as an object of investigation to analyze the application of the budget item and the accounting record of the connection and reconnection account of drinking water of the company Aguas Machala EP. in the year 2022, for which the accounting record of the practical case will be implemented. The type of method applied to this process is descriptive, investigative and bibliographical, in addition to the use of different techniques for collecting information, data and analysis of current government accounting regulations, general catalog of accounts, budget classifier, Law of Internal Tax Regime (LORTI), current regulation, in addition to research in magazines, books, scientific articles among other tools used in the proper development of the case study. The analysis of the accounting account and its budgeted item allows applying the accounting treatment used in the account: Connection and Reconnection of the Potable Water Service of the "Los Esteros" neighborhood after analysis, planning and registration allows recognizing the use of public resources both as the control of the economic facts generated at the time of carrying out said work.