Selección del sistema contable aplicado en contabilidad minera para el control de activos fijos y presentar información en estados financieros.

Abstract

Businesses use accounting to control their business and financial activities. An important part of any company, especially mining companies, are its fixed assets that are destined for exploration and exploitation for the extraction of minerals. For this reason, they need controls for these assets, where the accounting system becomes an essential tool to achieve it, especially today that there are countless computer programs on the market, for which a prior analysis is convenient to find the one that adjusts to the needs of the companies of the mining sector. The objective is to describe the selection of accounting system applied in mining accounting for the control of fixed assets and present information in Financial Statements. The research was of the descriptive type, for which an analysis of the different software was made. The selected program was Visual Fac in conjunction with Microsoft Excel, in which the steps and advantages of its use are exposed to exercise the respective control of the different accounts that make up the fixed assets of the mining company.