Determination of the real balance of the Equity account in the National Organization of Collective Law Firms
Keywords:
accountingAbstract
The National Organization of Collective Law Firms (ONBC) is a professional entity that brings together the country´s lawyers. In its self-financed and autonomous conception, it provides special attention to the Equity account given the need for it to show its real balance, and to have reasonable security for making decisions with added value. The design of the accounting procedure for ONBC and its tool for determining the real balance, allows its economic units to correctly account for the operations that affect their Assets. The theoretical methods of the historical type, the deductive method and the analytical method were used in the research. These two technologies (the accounting procedure and the tool) help ensure that the account shows with reasonable certainty the operations that affect it, adjustments are made for omissions or accounting errors in a timely and homogeneous manner, and that accountants and managers have effective control of the content and balance of the accounting account.
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