Análisis del tratamiento contable y tributario de materiales y suministro y su partida presupuestaria de la empresa EPAAGUA año 2022.

Abstract

The present investigation allows to know about the Council of International Accounting Standards of the Public Sector which has come to establish Accounting Standards, the same ones that allow the application in public entities, these are called international accounting standards of the public sector, through From this, it will be possible to know a little more about the accounting and tax treatment that occurs in public companies, for which the objective of the study has been to analyze the accounting treatment of Materials and Supply and its budget item of the EPAAGUA Company for the year 2022, for which the qualitative methodology is used, using descriptive research and a bibliographic study, it will be possible to delve into the subject of government accounting and the budget item of the materials and supplies that are purchased, for which a purchase order must be had. in public companies, it was possible to visualize as a result that the e Public companies have an annual budget, to make the purchases required by the company, these purchases are made through the public procurement portal and are then recorded in the daily entries and books of the company.