Tratamiento contable de equipos, sistemas y paquetes informáticos aplicando la normativa de contabilidad gubernamental del sector público no financiero.

Abstract

This work, called Accounting Treatment of Computer Equipment, Systems and Packages applying the Non-Financial Public Sector Government Accounting Regulations, aims to demonstrate the accounting treatment that a decentralized autonomous government must have when purchasing software, using in research the descriptive and bibliographic method based on the revision of articles related to the subject , in the interpretation of the Technical Regulations on Government Accounting, and in the application of a case study. It is important to note that the acquisition of a software is necessary within a public entity because it allows the timely recording of economic operations, providing efficient control of economic resources and providing reliable information for the use of users interested in it. For the correct recognition and recording of the accounting accounts involved in this process, it was based on what is established by the Ministry of Economy and Finance through the Technical Regulations on Government Accounting, the General Catalogue of Accounting Accounts of the Non-Financial Public Sector and the Budget Classifier, whose tools served as the basis for the accounting record of transactions related to the acquisition of this property , plant and equipment, including its adjustments and budget item. Finally, the conclusions of the investigation, relating to the benefits that civil servants of a public company derive and which support better decision-making, are detailed.