Resumo

DIAZ PANDO, Juan Carlos; CASTANO DE ARMAS, Reinaldo; FALCON CORRALES, Dainel  e  RODRIGUEZ NAVARRO, Brian. Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative. Coodes [online]. 2021, vol.9, n.1, pp. 314-342.  Epub 30-Abr-2021. ISSN 2310-340X.

This research is oriented to the improvement of the Accounting Procedures Manual of the Credit and Service Cooperative "Hermanos Saíz Montes de Oca", which allows satisfying a need for timely and reliable information in the cooperative for being updated to the changes that are taking place in accounting, from the harmonization of the International Accounting Standards to the Cuban context. For this purpose, methods from theoretical level were used, which served for the conceptual interpretation of the data found, and from empirical level that allowed the collection of information on the characteristics of the cooperative. In the development of the work, the theoretical and methodological foundations that served as the basis for its development are shown, a diagnosis of the current situation of the cooperative was made, where it was possible to detect the main deficiencies of the entity.

Palavras-chave : accounting; accounting procedures manual; accounting systems.

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