Accounting Process and Family Entrepreneurship Created During Covid 19, in the La Dolorosa parish of the Azogues canton, Cañar province

Abstract

This research work focuses on analyzing the accounting process for the proper functioning of family businesses, created in the Covid-19 pandemic, in the Azogues canton, Cañar Province. It should be noted that business accounting is necessary for any business model, since it will allow them to exercise control and make the necessary decisions to achieve the proposed results. For data collection, the survey technique was applied to 200 inhabitants of the family entrepreneurs, through a questionnaire created in the web application Google Forms. After the information was collected, the respective tabulation and analysis of the surveys was carried out. In order to know the knowledge that the entrepreneurs have about accounting, the inductive method of research work was used for the development of the concepts by breaking them down into their parts, which allowed identifying the deficient knowledge of the entrepreneurs about the general rules and management of the accounting record of their business, since this will allow knowing the possible scenarios and the feasibility that the family businesses work and improve their economic income; having financial and operational sense. The basic accounting structure, including the recording of daily transactions, is the most important contribution of this study since it helps the entrepreneur to have a broader understanding of the company's controls.