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Revalorización de la Cuenta Vehículos: Patrulleros Policiales de la Subzona de Policía Los Ríos
| dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
| dc.contributor.author | Barragán Cando, Lilia Maribel | |
| dc.date.accessioned | 2020-05-04T18:36:14Z | |
| dc.date.available | 2020-05-04T18:36:14Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7737 | |
| dc.description | The Los Ríos No.12 Police Subzone has a Decentralized Operational Entity (EOD) called the Financial Department and its Fixed Assets Area, whose function is the administration of public goods, where we will develop the present case study of the topic “Revaluation of the Vehicles Account: Patrol Vehicles ”. In the first instance, the person in charge of Fixed Assets was interviewed, where the problem regarding unreliable accounting information in the vehicle account ledgers was determined, for which reason the application of the revaluation process to the assets of the sector is proposed. public, since the useful life of the vehicles has already ended, so it is necessary to revalue to ensure their book value compared to the market price, for this process a technician in order to the technical characteristics of the vehicles will propose new book value in In relation to the market, this value will have its accounting treatment. Within the provisions issued by the General State Comptroller's Office, a revaluation process must be carried out every 5 years depending on the market price and the current condition of the goods, according to the Government Accounting Regulations in force and issued by its governing body, Ministry of Public Economy and Finance. | es_ES |
| dc.description | The Los Ríos No.12 Police Subzone has a Decentralized Operational Entity (EOD) called the Financial Department and its Fixed Assets Area, whose function is the administration of public goods, where we will develop the present case study of the topic “Revaluation of the Vehicles Account: Patrol Vehicles ”. In the first instance, the person in charge of Fixed Assets was interviewed, where the problem regarding unreliable accounting information in the vehicle account ledgers was determined, for which reason the application of the revaluation process to the assets of the sector is proposed. public, since the useful life of the vehicles has already ended, so it is necessary to revalue to ensure their book value compared to the market price, for this process a technician in order to the technical characteristics of the vehicles will propose new book value in In relation to the market, this value will have its accounting treatment. Within the provisions issued by the General State Comptroller's Office, a revaluation process must be carried out every 5 years depending on the market price and the current condition of the goods, according to the Government Accounting Regulations in force and issued by its governing body, Ministry of Public Economy and Finance. | es_ES |
| dc.description.abstract | La Subzona de Policía Los Ríos No.12, cuenta con una Entidad Operativa Desconcentrada (EOD) denominada Departamento Financiero y su Área de Activos Fijos, cuya función es la administración de los bienes públicos, donde desarrollaremos el presente caso práctico del tema “Revalorización de la Cuenta Vehículos: Patrulleros”. En primera instancia se entrevistó al señor encargado de Activos Fijos, lugar donde se determinó la problemática acerca de la información contable no confiable en los libros mayores de la cuenta vehículos, por cuya razón se propone la aplicación del proceso de revalorización a los bienes del sector público, ya que la vida útil de los vehículos ya culmino, por lo que es necesario revalorizar para asegurar su valor contable en comparación del precio de mercado, para este proceso un técnico a fin a las características técnicas de los vehículos propondrá nuevo valor contable en relación al mercado, este valor tendrá su tratamiento contable. Dentro de las disposiciones emitidas por La Contraloría General de Estado manifiesta que se deberá realizar cada 5 años dependiendo del precio de mercado y la condición actual de los bienes un proceso de revalorización según las Normativas de Contabilidad Gubernamental Vigentes y emitidas por su ente rector Ministerio de Economía y Finanzas Públicas. | es_ES |
| dc.format.extent | 25 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Revalorización | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Contabilización | es_ES |
| dc.subject | Vehículos | es_ES |
| dc.subject | Cuenta | es_ES |
| dc.subject | Bien | es_ES |
| dc.title | Revalorización de la Cuenta Vehículos: Patrulleros Policiales de la Subzona de Policía Los Ríos | es_ES |
| dc.type | bachelorThesis | es_ES |
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