Accounting for income and expenses in La Estanzuela City Hall during the first semester of 2014

Abstract

The present work describes the process of accounting for revenues and expenditures in the municipal government of La Estanzuela in the first semester of 2014, for which it was taken into account the provisions of technical standards, basic standards, principles and manual Government accounting, in order to verify that the accounting for revenues and expenditures was properly performing; also, a number of additional seats is recommended to which the City Hall performs so such accounting is done properly. Currently, the City Hall of La Estanzuela is located in the “C” category with an income of over six million cordobas and less than ten millions, of which 30% comprises the municipal budget. According to the philosophical approach it is a qualitative research.

Keywords: Income, expenses, standards.