Sistematización de experiencias prácticas en el proceso de devolución del impuesto al valor agregado por exportaciones, en el departamento de contabilidad de la empresa OCEAN FISH S.A, del cantón Manta, provincia de Manabí.

Abstract

The present systematization is based on capturing the practices of the refund of value added tax on exports in the accounting department at the company Ocean Fish SA, from the Manta canton, included in the period from October to December 2015, which was proposes as a general objective to prepare a report on the systematization of practical experiences of the process already mentioned, in turn developing a theoretical framework that supports the investigative process, describe the intervention carried out in the return process, in order to prepare a proposal that contributes to the solution of the problem raised. It was carried out through field research, applying the technique of observation, description, analysis and synthesis of accounting documents related to the process of registering the documentation necessary for the return process. The bibliographic and documentary modality is used allow the collection of information; where the goal was achieved posed, presenting conclusions that highlight the following: They acquired knowledge regarding the return process, regarding regulatory, administrative and accounting, and registration; where it was evident that the training process at the Faculty of Accounting and Auditing allowed a significant learning when carrying out pre-professional practices of the topic already presented and according to this implement new methodologies so that students are more encouraged to get involved in the practical and application of the same.