Publicación: Fortalecimiento del área financiera de la empresa municipal de servicios públicos de Arauca EMSERPA E.I.C.E. E.S.P.
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By taking the decision to grade this paper, the intention is to conduct a study of the effects on the financial statements of the Municipal Utilities Arauca EMSERPA E.I.C.E, E.S.P, especially in the Balance Sheet and in the Statement of Income and Gains or Losses state, including the balance of the settlement account of the Active 1408-DEBTORS utilities, it is not real, so that the information users get to them is distorted and its interpretation and analysis, does not allow for certain conclusions. Consequently, the largest and main contribution of this work is the cleansing of the balance of the aforementioned settlement account, with cutting to December 31, 2014, with the goal that the accounts of the Company to fulfill its main objective as that is a reliable tool for the successful take direction and implement high-level institutional policies based on strengthening the financial area of administrative decisions EMSERPA E.I.C.E, E.S.P.