Publicación:

Implementación de un sistema contable y tributario para el almacén modas y Stilo KMI del municipio de Carepa

Resumen

Accounting is undoubtedly a key tool for business decision making, through accounting is evaluated and evidences the efficiency and effectiveness of the accounting and business processes necessary for the proper functioning of the company, in addition, reliable and useful information is generated for users of the information to make timely decisions. The implementation of the accounting and tax system for the microenterprise "Kmi Trends and Styles" is a commitment to the development and systematization of the different processes of the company based on the International Financial Reporting Standards (IFRS). For the implementation of this accounting and tax system an analysis and evaluation of all the processes of the company was made, in addition, the systematization of the activities was carried out and the optimization of the same was achieved. The implementation process began with an assessment of the general situation of the company at both the accounting and tax levels, based on the results obtained, an opening statement of financial position was made to reflect the real situation of the company and thus, take the variables on which the enterprise is based, that is, the accounting items, including current assets, current liabilities, non-current assets, non-current liabilities and equity. In addition, accounting policies for micro-enterprises were established and the standards applicable to micro-enterprises were implemented under international standards, in theaccounting and tax fields. It was made for Kmi Fashion and Styles, the systematization of the inventory process, the design and systematization of cash receipts, purchase and sale invoices and proof of discharge. It should be noted that, following this comprehensive implementation process, the statement of financial position and the statement of profit or loss and the corresponding notes to the financial statements are carried out, which are tailored to the requirements and needs of the micro-enterprise. Finally, a financial analysis was carried out for the company and different ratios were calculated among which is the ratio of solvency, financial leverage and liquidity. The implementation process of the accounting and tax system for the company Modas y Stilo Kmi, allowed to evaluate the initial situation of the company with the real situation after said implementation and showed the growth in ratios and efficiency of processes.