INSTITUTE OF HIGHER EDUCATION

PUBLIC TECHNOLOGY “ARGENTINA”

ACCOUNTING

PROJECT

THE ACCOUNTING SYSTEM AND ITS EFFECT ON THE

ECONOMIC AND FINANCIAL SITUATION OF THE
COMPANY INVERSIONES ACTIVAS D&M SAC IN TRUJILLO

COURSE: TECHNOLOGICAL RESEARCH AND INNOVATION

MEMBERS:

❖ MENDOZA FRANCISCO, JENNIFER MARYORI ❖

HERNÁNDEZ SÁNCHEZ, ANALI ROXANA

TEACHER: CONDOR YACHACHIN, DANIEL

CYCLE: III TO 20

May, 2020
 •*
May, 2020.......................................................................................................................1
GRATITUDE.........................................................................................................................8
INTRODUCTION....................................................................................................10
1. PROJECT PROFILE NAME............................................................................11
2. DIAGNOSIS......................................................................................................11
GENERAL PROBLEM............................................................................................12
SECONDARY PROBLEMS....................................................................................12
3. JUSTIFICATION..............................................................................................14
4. PROJECT DESCRIPTION:..............................................................................14

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 General objective:.....................................................................................................16
Specific objectives :..................................................................................................16
GOAL TREE....................................................................................................................17
ANALYZE AN ACCOUNTING SYSTEM THAT HAS A POSITIVE IMPACT ON
THE COMPANY.........................................................................................................17
6. LOCATION.......................................................................................................18
District / City: Trujillo..............................................................................................18
Province: Trujillo......................................................................................................18
7. DIRECT AND INDIRECT BENEFICIARIES.................................................18
THEORETICAL FRAMEWORK............................................................................19

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1. ACCOUNTING SYSTEM................................................................................19
1.1 TYPES OF ACCOUNTING SYSTEMS.......................................................20
2. MISUSE OF THE ACCOUNTING SYSTEM.................................................20
Quantification of benefits:<<....................................................................................23
2. Expected effects of the Project. -.......................................................................23
9 .- PROJECT DESIGN. –...................................................................................23
Accounting Service Provider (PSC).........................................................................24
Requirements to submit the application for registration in the PSC registry...........25
MARKETING AND SALES....................................................................................25
FUNCTIONS............................................................................................................25

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FINANCE.................................................................................................................26
FUNCTIONS............................................................................................................26
ACCOUNTING........................................................................................................26
FUNCTIONS............................................................................................................26
HUMAN CAPITAL.................................................................................................27
FUNCTIONS............................................................................................................27
LEGAL.....................................................................................................................27
FUNCTIONS............................................................................................................27
SERVICES POST-SALE.........................................................................................28
FUNCTIONS:...........................................................................................................28

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BUSINESS DECISIONS..........................................................................................28
CONCEPT................................................................................................................28
10-PROJECT MANAGEMENT BY STAGES: 1 STAGE OF PREPARATION OF
THE PROJECT PROFILE AT STUDY LEVEL:....................................................30
1.1.3 ORGANIZATION OF THE ENTITY. -....................................................30
1.1.4 COMMERCIALIZATION........................................................................31
a) SALES TECHNIQUES.....................................................................................31
b) ADVERTISING................................................................................................31
1.1.5 LEGAL CONSTITUTION:.......................................................................31
CONTROL OF TAXES AND ACCOUNTING SRL..............................................32
–Service Profile CONTROL OF THE EIRL ACCOUNTING AND FINANCIAL

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SYSTEM”:................................................................................................................32
Represents legal services CONTROL OF THE EIRL ACCOUNTING AND
FINANCIAL SYSTEM”..........................................................................................32

VOCATIONAL TRAINING.
♦♦

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GRATITUDE
TO GOD FOR BEING IN ALL OUR ACHIEVEMENTS IN OUR
LIFE, TO BE ABLE TO FACE EVERY STAGE OF IT, TO OUR
PARENTS FOR THEIR UNCONDITIONAL SUPPORT AND
FULL TRUST IN US DURING ALL THESE YEARS AND TO
OUR TEACHERS FOR BEING THE BEST TODAY,
TOMORROW AND ALWAYS.

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 INDEX

DEDICATION
GRATITUDE
INDEX
INTRODUCTION

PROJECT PROFILE NAME

DIAGNOSIS
JUSTIFICATION
PROJECT DESCRIPTION
AIM
5.1 General objective
5.2 Specific objectives
6 LOCATION
7 DIRECT AND INDIRECT BENEFICIARIES
7.1 Direct beneficiaries
7.2 Indirect beneficiaries
GOALS, RESULTS AND EXPECTED EFFECTS OF THE PROJECT
PROJECT DESIGN
PROJECT MANAGEMENT BY STAGES
10.1 Stage of preparing the project profile at the study level
10.1.1 Entity responsible for the project
10.1.2 Organization of the entity
10.1.3 Commercialization
10.1.4 legal constitution
10.1.5 Task schedule
PROJECT INVESTMENT
INCOME AND EXPENSES BUDGET
12.1 Income budgets
12.2 Expenses budget

FINANCING
PROJECT CONTINUITY AND SUSTAINABILITY
CONCLUSIONS
RECOMMENDATIONS
ANNEXES
BIBLIOGRAPHY

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 INTRODUCTION

In recent years, great technological events have occurred around the world, especially in
accounting and administrative fields, since accounting is one of the most carried out and
extremely important activities in the world of business negotiation, given that its purpose
main function, to provide information on the increase in wealth, productivity and the
position in which companies and/or organizations find themselves in today's competitive
environment.

The project titled THE ACCOUNTING SYSTEM AND ITS EFFECT ON THE ECONOMIC
AND FINANCIAL SITUATION OF THE COMPANY INVERSIONES ACTIVAS D&M SAC
IN TRUJILLO-2020, which is in the main problem of not keeping the accounting record
consistently, therefore, its main objective is improve the accounting record and allow a
certain time for the company's clients to pay, as well as for the company to pay its
suppliers on time, in order to have better systematic control of financial operations and
limit them in a useful way to be able to take assertive decisions that benefit the company
and achieve the company's objectives.

The method that will be used is to train the company's workers so that the company
operates better and allow a certain time for the company's clients to pay, as well as for
the company to pay its suppliers on time, the payment system. efficient information will be
able to offer the company: Have good control of financial activities, emerge victorious in
this environment or environment of business competitiveness and establish an
acceptable relationship between cost and benefit.

That is why this project will be carried out with the purpose of advising the company
INVERSIONES ACTIVAS D&M SAC, which is in the main problem of not keeping the
accounting record consistently, therefore, the main objective is to improve the accounting
record and allow a certain time for the company's clients to pay, as well as for the
company to pay its suppliers on time.

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 1. PROJECT PROFILE NAME
THE ACCOUNTING SYSTEM AND ITS EFFECT ON THE ECONOMIC AND FINANCIAL
SITUATION OF THE COMPANY INVERSIONES ACTIVAS D&M SAC IN TRUJILLO
2. DIAGNOSIS
The company Inversiones Activas D&M SAC with RUC 20477431501 located in Jr.
Ayacucho N°610 Cercado Trujillo, city of Trujillo-Peru, began its activities in 2011,
currently has 35 collaborators, its commercial activity is the sale of clothing, footwear and
leather goods in specialized stores.

The company is organized as follows:

■ General Manager: Mannucci Tapia Ana Maria del Carmen

■ Representative: Avalos Celi Duart Leonardo
■ Representative: Mannucci Tapia Carlos Ranieri

In this management it was possible to identify some problems in terms of its accounting,
the company in terms of the registration of its accounting operations, does not have an
efficient accounting system that allows it to have good control of its activities, as well as
to have security and guarantee that its operations are carried out according to what is
planned by management for the success of the company. The entity does not carry out
the financial analysis of its collection balances from its clients and payments to its
suppliers in a consecutive and efficient manner.

This inefficiency is due to the fact that there is not good communication between the
general manager of the area and his collaborators, they do not have sufficient capacity to
consecutively record the accounting books, so that the company has a good report
regarding its profits or losses.

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GENERAL PROBLEM
Lack of ability to consecutively record the company's accounting books
SECONDARY PROBLEMS
Accumulation of overdue invoices to pay and collect
Erroneous reporting of funds.

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 PROBLEM TREE

A record of suppliers and

The entity has a customers, entry of
considerable amount merchandise, expenses or
to pay overdue Take records of income
others will be kept. To be
invoices that are and expenses, without
aware of which suppliers
payable and considering working
they owe and which clients
receivable. capital.
_■ they owe.

L■—■g■—■I

THE ACCOUNTING SYSTEM AND ITS EFFECT ON THE SITUATION I

I ECONOMIC AND FINANCIAL OF THE COMPANY
■ D&M SAC ACTIVE INVESTMENTS IN TRUJILLO 2020

The company ends I Accounting fraud I

Accumulation of
up owing money Yo
overdue invoices
payable and instead of making _________________
receivable. profits and capital.

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3. JUSTIFICATION
Convenience. This research serves as an aid, to guide and inform the company
Inversiones Activas D&M that a business accounting system has a positive impact on its
economic and financial management to improve its profitability.
Social Relevance. This research will be very beneficial for the company Inversiones
Activas D&M SAC of the city of Trujillo, since through knowledge of its accounting system
it will be possible to have adequate control that allows its owner to know how this system
affects economic-financial management. of your business. Economically, it will allow the
company to improve its profitability, as a result of having relevant information, which will
be beneficial for the respective decision-making of the manager and shareholders, if the
implementation of an accounting system is taken into account.
Theoric value. This research aims to answer some questions, regarding the positive
impact of a system on the economic-financial management of the company, for this the
theoretical knowledge of accounting will be put into practice, which in this research will
address what the system is. accounting for the respective management decision-making
with the purpose of improving the profitability of the company under study.
Practical Implications. By allowing the company under study to solve its problem, the
effect that an Accounting System has on the Economic and Financial situation of the
Company Inversiones Activas D&M SAC in order to improve your profitability.
Methodological Utility. Well, the way in which this research is approached will serve as
a reference for businessmen, professionals and researchers who seek to know the effect
of an accounting system on the economic and financial situation in their companies, with
the purpose of improving their profitability.

4. PROJECT DESCRIPTION:
The Accounting System and its effect on the Economic and Financial Situation of the
Company Inversiones Activas D&M SAC in Trujillo - Year 2020. With the purpose of
Analyzing an accounting system that positively affects the economic and financial
situation of the Company Inversiones Activas D&M SAC in Trujillo-Year 2020, and in
accordance with the established regulations and standards, to achieve the Professional
Title of Public Accountant. This research has been prepared with a lot of time and

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dedication, based on the knowledge acquired throughout the professional academic
training granted at the university stage, under the strict guidelines provided by the
advisors and making use of different study sources, in order to to meet the established
requirements and achieve the stated objectives.

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This photograph shows some of the products they offer

Shoe store “ ACTIVE INVESTMENTS D&M SAC IN TRUJILLO”

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5. GOALS
General objective:
Analyze an accounting system that positively affects the economic and financial
situation of the Company Inversiones Activas D&M SAC in Trujillo-Year 2020
Specific objectives :

• Capture sufficient availability for the operation of the business based on

business decisions (liquidity), to meet own needs with the help of third parties
(debts).
• Describe the Current Accounting System of the company Inversiones Activas
D&M SAC in Trujillo - Year 2020.
• Analyze the economic and financial situation of the company Inversiones
Activas D&M SAC in Trujillo - Year 2020.

• Propose an accounting system that has a positive impact on the economic

and financial situation of the Company Inversiones Activas D&M SAC in
Trujillo – Year 2020
• Check that the entity does not have payment problems in its obligations with
third parties and with shareholders, in order to have a high probability of being
able to obtain financing at the desired time.

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 GOAL TREE
Payment of bills and invoices on company
time. manager. Happy
Compliance and satisfaction of the customers
and
suppliers.

ANALYZE AN ACCOUNTING SYSTEM

THAT HAS A POSITIVE IMPACT ON
THE COMPANY

Misuse of Check that the entity does Improve your

accounting not have payment problems company
systems. to its suppliers. accounting
system

Training the economic system.

company on
accounting books.
Describe the
company's current
system.
Analyze the
company's

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6. LOCATION
Legal Address: Jr. Ayacucho No. 610 Cent Cercado Trujillo
District / City: Trujillo
Province: Trujillo
Department: La Libertad, Peru

7. DIRECT AND INDIRECT BENEFICIARIES

Direct beneficiaries: Those who will benefit in the first instance are:
• The company INVERSIONES ACTIVAS D&M SAC EN TRUJILLO, since
in this management some problems were identified in terms of its
accounting, the company in terms of the registration of its accounting
operations, will have an efficient accounting system that allows it to have
good control of its activities.
• Clients and suppliers
• Us

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Indirect beneficiaries: Those who will benefit indirectly are:
• The SUNAT
• The State of Peru
• The municipality of the city of Trujillo.

THEORETICAL FRAMEWORK
1. ACCOUNTING SYSTEM
The accounting system is important in a company to be able to record each
operation carried out by the entity, since this would make it easier, faster and
more effective to understand the current economic situation of the company,
thanks to its different accounting books.
Likewise, (NUBOX, 2017) An accounting system - or accounting - is a
computer program specially designed to easily manage and systematize
all the accounting tasks carried out within a company. This system allows
detailed monitoring of financial transactions, generating reports and
analysis almost instantly, since it only requires the entry of pertinent
information and it is responsible for its calculation, processing and
systematization.
Currently, these programs manage all the information in the cloud,
allowing access to different users from any device with an Internet
connection and facilitating the interaction between the company and the
accountant.
The usual thing is to acquire market software, since the providers of this
type of programs offer solutions tailored to each client, scalable and easy
to integrate with other programs.
Also Wikipedia An accounting system is an organized structure in which
the operations carried out by an entity are recorded. In addition, it is
considered the natural or technical form exercised during the issuance of
financial statements to measure the effects of the transactions and helps
us to have a greater understanding of the financial information. (Padilla
Álvarez, 2015)
They are all those elements of accounting and financial information that
are related to each other, in order to support the management decision-
making of a company, in an efficient and timely manner; but this
information must be analyzed, classified, recorded (Corresponding Books:
Journal, Ledger, Auxiliary, etc.) and summarized (Financial Statements),
so that it can reach a countless number of end users who are linked to the
business, from the investors or business owners, to customers.

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In conclusion, books are of vital importance for a company, which is why these
books should not be missing in a company and must have someone who is in
charge of filling out the books, for which accountants are there and they must
constantly fill them out. those books to know the income and euros that the
company has, therefore, the main objective is to improve the accounting record
and give a certain time for the company's clients to pay, as well as for the
company to pay its suppliers on time. . (ANALI, 2020)
1.1 TYPES OF ACCOUNTING SYSTEMS
There are different accounting systems such as the journal, the general ledger,
auxiliary books, each book has a purpose.
Likewise, Wikipedia, this system is based on the evolution of the continental
journal and was designed approximately in the year 1795, with the purpose of
simplifying the work of going from journal to ledger, which was achieved by
uniting in a single book, the journal and the general ledger, eliminating in this
journal the folio number of the contra accounts, the date and the entry
number. The single ledger journal is the precursor of the columnar or tabular
journals. The layout of this book was made up of two parts; the first part was
intended for the newspaper and consisted of a ruled identical to the
continental newspaper; The second part intended for the ledger consisted of
a series of columns to record the values, two of which were used for each of
the accounts affected by the operations, one of them to record the debits and
another for the credits. Diary accounts:
• Operation number.
• Concept.
• Box.
• Store.
• Sales.
• Cost of sale.
• Expenses generated.
This inefficiency is due to the fact that there is not good communication between
the general manager of the area and his collaborators, they do not have
sufficient capacity to consecutively record the accounting books, so that the
company has a good report regarding its profits or losses, each book has a
design and a use so each one is important,
2. MISUSE OF THE ACCOUNTING SYSTEM
Many times the company fails because it does not know how to properly fill out
the accounting books.
Likewise, (CASAS, 2016) not completing "small" expenses, this problem is
very common in that the bad habit of forgetting expenses considered
small or irrelevant is committed in practice, in the long run these expenses
can represent great losses for your business, now

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 If you don't really know how to invoice, you won't be able to deduct it, and
therefore you will pay more taxes.
These unrecorded expenses can accumulate until the end of the month,
making them difficult to justify. The solution would be to develop a
tabulation to keep track of all expenses and classify them by type, this will
help analyze which expenses can be reduced.
It is important to have control measures, otherwise you will have failures in
the operation of your organization. You have to have expense control
such as:
• Sales control.
• Inventory control.
• Production control.
• Another serious mistake is lending money to the company
As the owner of the company, you will surely have paid certain bills or
expenses from your personal funds on more than one occasion, leaving
the reimbursement “pending”.
At first this may not seem serious, but in the long term large sums can
accumulate that amount to a loss of money for you and you lose the
possibility of deducting expenses, the solution is; Establish a policy that
requires you to request proof and set a deadline for making the refund. In
this way, the company and the charitable soul that “lends the money” will
benefit.
Another problem is the poor management of the cash, if the expenses are
not recorded and there are no receipts, the most likely thing is that you will
not know what is being spent and at the same time you will not be able to
make tax deductions.
A lack of petty cash control makes the company more vulnerable to theft
and mismanagement of money. We must create simple records that
include the concept, quantity, date and receipt so that the person in
charge can manage the resources well.
Poor management of petty cash often allows for theft.
Another problem is forgetting to create backup copies. Currently,
technologies support and greatly facilitate the work of organizations;
however, we are not exempt from suffering problems that affect the
systems we have, causing loss of information.
These days we can save time by making payments, purchases and
deposits virtually, but this causes many to forget to print the receipt and
save it. It is advisable to continually back up the information stored on our
computers. Let us not forget that the information generated by our
company is worth gold and is what will allow us to comply with legal
provisions, as well as make better business decisions.

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 And the last problem would be Underestimating the use of technology. We
live in a time in which digital tools have come to make everyone's lives
easier, including companies.
Having said the above, it is incredible that there are businessmen who still
see technology as the enemy and refuse to use systems or tools that help
them optimize their processes and improve the productivity of their
company.
Finally, the doctor (MENDOZA, 2020) The reader is responsible for the
interpretation and use made of this material and in no case can Wikipedia
be responsible for the damage caused in its use.
In conclusion, even a minimum expense must be recorded to have a good
functioning of the company and we should also take into account everything that
Casas mentions, since by knowing its accounting system it will be possible to
have adequate control that allows its owner to know how this system affects the
economic-financial management of his business. Economically, it will allow the
company to improve its profitability, as a result of having relevant information,
which will be beneficial for the respective decision-making of the manager and
shareholders, if the implementation of an accounting system is taken into
account.

BIBLIOGRAPHY
ALVAREZ, P. (2020). ACCOUNTING SYSTEM. LIME.
ANALI, H. S. (2020). THE ACCOUNTING SYSTEM. LIMA: TRADE.
HOUSES, AND. (2016). Five accounting mistakes you can easily fix. UNDERSTAND RIOJA.
MENDOZA, J. M. (2020). THE MISUSE OF THE ACCOUNTING SYSTEM. LIMA: THE
PERUVIAN.
NUBOX. (2017). nubox. Orinoco 90, 9th floor - Las Condes, Santiago de Chile: Published
by Nubox | November 22, 2017.
Padilla Álvarez, G. (2015). Introduction to the study of financial information. Mexico:
UNAM FCA: Publishing. ISBN 978-607-02-.

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8 . GOALS EXPECTED RESULTS AND EFFECTS OF THE PROJECT:

1. Goals and results. –

Quantification of benefits:<<

a) Carry out training so that the entrepreneur and personnel responsible for
the accounting and financial system of the business have adequate and
responsible knowledge in the management of the accounting system, so
that the bad habit of forgetting expenses considered small or irrelevant is
not committed, which In the long run these expenses can represent big
losses for your business.

b) The entrepreneur will be provided with adequate knowledge regarding

the schedules of tax obligations and the proper management and
completion of the electronic accounting issuance system by suppliers
and clients.

2. Expected effects of the Project. -

In this module we refer to the results, consequences or impact that are

expected to be achieved when carrying out the project:

a) Achieve the facilities so that the entrepreneur and those in charge of the
accounting area have knowledge of the SEE DE UN PROVIDER
financing system.

b) Knowledge of the employer on issues related to tax obligations, on main

issues such as IGV (general sales tax), third category income.

9 .- PROJECT DESIGN. –
We refer to the description of the proposal for improvements that will be achieved
to the client in order to achieve the objectives and goals of this Project Profile.
The sole proprietorship EMPRESA INVERSIONES ACTIVAS D&M SAC EN TRUJILLO is located
in Jr. Ayacucho No. 610 Cent Cercado Trujillo is a company dedicated to the
acquisition and distribution of retail and wholesale products

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 of clothing and footwear for different types of use such as: Women's and men's
clothing; girls and boys and shoes of all kinds, for the different needs to dress
and fit a person, depending on the client's models, colors, sizes such as: shorts,
polo shirts, t-shirts, shoes, sneakers, dresses, jackets, hoodies, sandals , boots;
depending on the climate we find ourselves in and whether they are trending.
And from different brands that our clients require, from the most comfortable
price to the best brand that our clients require; according to the preference of
brands and prices that suit them and at the disposal of our clientele's economic
status.

Having already detailed the activities to which this undertaking is dedicated, we

state that there is an immediate need to carry out this Project Profile.

In this document, which has the structure of a “logical framework matrix,” we

outline applicable suggestions to access the immediate demand for accounting
records, to be developed in the field of marketing and distribution of clothing
products and a variety of shoes referred to. to the trends we encounter; so that in
this way it can access the formal parameters, being able to carry out commercial
operations at the local district level and alternate districts and thus be able to
have more benefits and grow perhaps with the opening of other branches due to
the need and great demand.

9.1 THEORETICAL PART:

Accounting Service Provider (PSC)

Accounting Service Provider (PSC) Is the person who provides services to the
issuer of the financial system, for the performance of some or all of the activities
inherent to the method of accounting issuance of payment receipts, on behalf of
the issuer.

The Accounting Service Provider (PSC) is accredited before SUNAT, following

the registration and approval process of the electronic documents they will
generate.

Superintendency Resolution No. 199-2015/SUNAT provides for the registration

of Accounting Service Providers (PSC).
The electronic payment voucher model adopted by Peru includes the use
of the digital certificate as a technological tool; that allows the integrity,
security and non-repudiation of electronic transactions.
The Digital Certificate is used to digitally sign payment receipts, daily
summaries and cancellation communications issued. With this digital
signature, the issuer will not be able to ignore the authorship of said
documents.

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Requirements to submit the application for registration in the PSC registry

• Subjects who wish to register in the Registry must submit an application

through SUNAT Online Operations, using the user code and the SOL code,
provided that they meet all the conditions indicated below:
• Have the status of existing tax domicile in the RUC.
• Not be in the RUC in a state of temporary suspension of activities or
deregistration.
• Belong, in accordance with the RUC, to the General Third Category Income
Tax Regime.
• Have submitted the monthly determinative declarations whose expiration would
have occurred in the last six (6) months counted up to the month of submission
of the application, even up to the date on which it is submitted. In the case of
subjects who have been previously removed from the Registry, the
presentation of the aforementioned declarations whose expiration would have
occurred in the last twelve (12) months counted up to the month of submission
of the application will be validated, even up to the date on for this to be
presented.
• Having recorded sales and/or income in the statements mentioned in the
section
d) corresponding to the general sales tax and the third category income
tax. In the case of subjects who begin activities during the months
indicated in the first paragraph of subsection d). It will be validated that
they have recorded sales and/or income and/or the acquisition of goods
or services in the monthly determinative declarations corresponding to the
general sales tax and the third category income tax, whose expiration
would have occurred until the date of submission of the application.
• Professional Certificate issued by the General Directorate of Professions, or
document that certifies the legal exercise of the profession.

MARKETING AND SALES

It brings together the factors and facts that influence the market to create what
the consumer wants, desires and needs, distributing it in such a way that it is
available at the right time, in the right form and quantity, in the right place and
at the right price. appropriate.

FUNCTIONS

1. Accounting system management (eg Marketing campaings; cf.

Marketing)

2. Market research

3. Product planning and development

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 4. Plaza or point of sale design

5. Price

6. Sale promotion

7. Distribution (cf. Distribution Channel) and Logistics (External Logistics)

8. Sales

9. Communication (Advertising)

FINANCE
Obtaining funds and providing the necessary capital that is used in the operation
of the company (corporate finance is included).

FUNCTIONS

1. Financing

2. Financial planning (cf. Planning)

3. Financial relations

4. Treasury

5. Obtaining resources

6. Investments (cf. Investment)

7. Investor relations management

ACCOUNTING

The accounting functions control the part that has to do with inventories, costs,
records, balances, financial statements and business statistics (cf. Accounting).

FUNCTIONS

1. Inventories (eg Inventory Valuation)

2. Costs (cf. Cost and Cost Accounting)

3. Records

4. Balance sheets

5. Preparation of financial statements

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 6. Business statistics (cf. Statistics)

HUMAN CAPITAL

Obtain and maintain a human work group, whose characteristics are in

accordance with the company's objectives (cf. Human capital).

FUNCTIONS

1. Recruitment and employment (Recruitment and selection)

2. Staff training and development

3. Commensurate salaries and wages (cf. Salary)

4. Staff motivation

5. Labor Relations

6. Services and Benefits

7. Hygiene and safety (cf. Occupational health, Personal protective

equipment)

8. Human Capital Planning

9. Facilities according to the objectives of said company

LEGAL

This basic function has the main purpose of providing legal (or juridical) support
to the company as an entity and its operations.

FUNCTIONS

1. Produce the internal regulations of the company (cf. Legal standard).

2. Legally represent the company in courts and tribunals.

3. Control general regulations, together with administrative management,

for the proper functioning of the company.

4. Resolve internal problems and apply corresponding administrative

sanctions for misconduct within the company (cf. administrative sanction)

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 5. Provide support to areas of the company that carry out contracts with
suppliers, clients and employees (ie negotiation, drafting and review of
contracts, and dispute resolution)

6. Provide support to areas of the company that carry out government

procedures of a fiscal, environmental and international trade nature (cf.
Customs law).

SERVICES POST-SALE

They are post-sales services that group activities aimed at maintaining and/or
realizing the value of the product or service.

FUNCTIONS:

1. Installation and Preparation

2. Guarantee

3. Supply of Spare Parts (spare parts or spare parts)

4. Maintenance and Adjustments (support and repairs)

5. Returns

6. Customer service (resolution of complaints, attention to comments and

suggestions, support to Marketing and Sales).

BUSINESS DECISIONS

CONCEPT

Decision making is the process by which a choice is made between options or

ways to resolve different life situations in different contexts: at work, family,
personal, emotional level
or business (using quantitative methodologies provided by the administration).

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The importance of information for decision making in the company. The
importance of information for organizations lies in the fact that it is an essential
resource; they use it when carrying out their daily operations and strategically in
the search for a high competitive level and growth.

According to KAST (1979) 1 Decision making is fundamental for the organism

and the conduct of the organization. Decision making provides the means for
Control and allows coherence in systems.

9.2 APPLICATION OF STUDY CASES

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10-PROJECT MANAGEMENT BY STAGES: 1 STAGE OF PREPARATION OF
THE PROJECT PROFILE AT STUDY LEVEL:
10.1.1 ENTITY RESPONSIBLE FOR THE PROJECT. -

This Project Profile has been carried out by two students of the Research
Projects and Technological Innovation course of the THIRD semester section “A”
day shift of the Technical Accounting career of the Instituto Superior Tecnológico
Público Argentina, who are detailed in the following:

1.1.1 Student Mendoza Francisco Jennifer Maryori

1.1.2 Student Hernandez Sanchez Analì Roxana

1.1.3 ORGANIZATION OF THE ENTITY. -

The group that prepared this Project profile for the best of the business venture
of EMPRESA INVERSIONES ACTIVAS D&M SAC IN TRUJILLO; It is organized
by the two Technical Accounting students already mentioned.

ORGANIZATION OF THE ENTITY: CONTROL OF TAXES AND

ACCOUNTING SRL

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1.1.4 COMMERCIALIZATION

a) SALES TECHNIQUES

Good customer service since they are our priority, a knowledge plan or
inform everything about the merchandise for attention as our worker.

Knowing the product or service offered by the company you work for is
essential, regardless of whether or not you collaborate with the sales area,
because it reflects the commitment you have as a collaborator.

Undoubtedly the reason for being of every institution is customer satisfaction,

but to achieve this we must first know their needs and what motivates them to
make a purchase, so that all efforts are directed towards this objective.

b) ADVERTISING

In advertising we do not have much since our income is little, and we

need to implement these things such as posters promoting our merchandise
and thus make ourselves known in the market.

1.1.5 LEGAL CONSTITUTION:

To establish the aforementioned company, the following documents

were needed:

• The Minutes (See Annex)

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 • Registration Item of Public Records (See Annex)

• Municipality Operating License (See Annex)

• Organization and Functions Manual – MOF of the company (See annex)

CONTROL OF TAXES AND ACCOUNTING SRL

> RUC: 20163325141

> Company name: CONTROL OF THE EIRL ACCOUNTING AND FINANCIAL SYSTEM”

Website: www. controloftheaccountingandfinancialsystem eirl srl.com.pe

> Company type: Community of goods

> Condition: active

> Activity start date: June 6, 2020

> Commercial activity: accounting services

> Legal address: Mz. M Lt. 4 – The Flowers

> District/city: Lima

> Department: Lima

> Telephones: 3658451

–Service Profile CONTROL OF THE EIRL ACCOUNTING AND FINANCIAL

SYSTEM”:

> Registered in the national supplier registry

Represents legal services CONTROL OF THE EIRL ACCOUNTING AND FINANCIAL

SYSTEM”

> General Manager: Hernandez Sanchez Anali Roxana.

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 10.1.5 TASK SCHEDULING. - Two schedules will be presented below.

A) SCHEDULE FOR PREPARING THE ACCOUNTING SERVICES PROJECT -

STUDY STAGE

STEPS TO FOLLOW May June July August

1. Definition of groups. Project Name, Diagnosis x

2. Justification, Description, Objectives, Location, x
Beneficiaries, Goals.
3. Goals results
x x
4. Project Design. x
5. Financing. Continuity and sustainability of the x
project.
6. Printing of the Project. Support with slides. x x

B) SCHEDULE FOR PREPARING THE ACCOUNTING PROJECT – EXECUTION

STAGE OF THE PROJECT – MAIN PART TO BE EXHIBITED BEFORE A JURY FOR
THE DEGREE

STEPS TO FOLLOW May June July August

7. Regrouping of students. Project's name.
x x
8. Drafting Project Administration by Stages.
x
9. Drafting of Income and Expense Budgets.
x

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 10. Meeting with clients. Coordination with
advisors. x x
11. Project Implementation. Evidence.
x
12. Normal progress of the project.
x
13. Printing of the Project. Group support with
slides.
x
10.1.6 TASK SCHEDULING. - Next, a
schedule.
A program is systematic steps that must be followed to achieve an objective
which is established based on the diagnosis and objective determined in previous
lines of graph 1 and 2.

SCHEDULE FOR PREPARING THE ACCOUNTING PROJECT – STAGE

PROJECT EXECUTION

GRAPH N° 3
TASKS EXPECTED QUANTITATIVE
ACTIVITIES (BASED ON ACTIVITIES) RESULTS RESULTS
INDICATORS.

Activity 1: TASKS
Acceptance of the Pro-activity and
importance of Adequate business
training and the decisions in operational
entrepreneurship through entrepreneurship activity, investment and
quality information based on real data. financing 2019 at 100%
DISSURATE obtained from the PSC
ENTREPRENEUR ISSUANCE system
FOR (ACCOUNTING AND
HIS
FINANCIAL ISSUANCE
ENTREPRENEURSHI
P SYSTEM PROVIDER)
Comparison with other Greater opportunity Liquidity profitability
businesses that have to growth Costs 2019 at 100%
already implemented a through the
System of issue technology.
accounting and financial.
ACTIVITY 2: TASKS

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 Training in Complete knowledge obtain extensive order,
and of the PSC system. interest and tax
conceptualization of compliance of the
IMPLEMENTATION the 100% owner in 2019
AND TRAINING OF PSC system.
THE ACCOUNTING
AND FINANCIAL System benefits saving labor and high reduction in
SYSTEM (PSC) Issue accountant materials timely and material and labor
AND reliable information costs and 100%
FINANCIAL (PSC)
accurate information

Activity 3: TASKS
Administration of Extensive He employer HE
KNOWLEDGE OF THE brochures on the knowledge will train 100% in tax
SCHEDULES OF importance of Of the obligations.
DECLARATIONS OF respect he tax schedules.
TAX OBLIGATIONS. schedule of
Sanctions that would be To motivate to Obtain greater
accessible if not the knowledge of 100% tax
regards he employer for its penalties
schedule of evolutionary growth.
tax obligations.

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