Sistematización de Experiencias Prácticas en el registro y clasificación de las compras y ventas para la realización de las declaraciones del impuesto al valor agregado en la oficina contable SERCONTRI.JC. En la ciudad de Manta provincia de Manabí.

Abstract

Once the research work has been carried out, the notion of establishing a descriptive study of the pre-professional practice stage carried out by the student José Luis Delgado López, whose acquired experience was carried out at the SERCONTRI J.C. accounting office. located in the city of Manta, in the Los Esteros parish, and it lasted approximately almost 2 months starting on June 27 until August 16, 2017, culminating a total of 400 hours, 240 hours of pre-professional practices and 160 hours connection to the community as stipulated by the CES Art. 93 AND LOES art. 87 A theoretical framework will be implemented covering tax issues about norms and policies that regulate active and passive agents; the field research methodology allowed data and information to be extracted directly from reality through the use of techniques such as interviews direct with officials of the SERCONTRI J.C. accounting office; thus allowing the collection of testimonies; Furthermore, it was found that the training academic training received at the Faculty of Accounting and Auditing served to execute tasks assigned efficiently taking into account elements related to the teaching topic, what is taught in the subjects of general accounting, computer accounting, practical taxation, contributing an excellent development of pre-professional practices. Considering pre-professional practices, the problems were determined within the SERCONTRI accounting office. JC.; one of the main drawbacks were the statements already sent to the web portal (SRI) Internal Revenue Services. This inconsistency was determined at the time of archive sales and purchase receipts, because invoices were found that were not taken into account in the statements already made. Once the pre-professional practices were completed, it was very feasible to experience acquired from the SERCONTRI accounting office. JC., due to the fact learn policies and regulations that taxpayers must comply with SRI. The pre-professional practices gave me the training to carry out declarations to taxable persons in order to be up to date on their tax obligations.