Reestructuración de Informes Contables, para los Estándares de las Normas Internacionales de Información Financiera (NIIF) en la empresa Mercados Familiares Ltda. (Mercafam)

Abstract

Based on the experience acquired as an administrative, accounting and portfolio assistant in Family Markets (Mercafam), an improvement plan is proposed focused on the redesign of two of the three accounting reports, daily sales sheet and closing sheet, which are used to record the sales made in Mercafam supermarkets, in order to streamline two important processes in the accounting department, such as the review and collection of data and their respective processing. The idea consists of transforming the most relevant information at the time of entering it into the Helisa accounting program, where it is intended to restructure the figures of the daily sales sheet reports, journal receipt and closing sheet, in this way deliver information to the accounting area true that will later be applied under the International Financial Reporting Standards (IFRS).