A digital methodological guide to basic accounting for purchases, accounting and tax packages

Abstract

The objective of this document was to explain the effects of a methodological guide, from basic accounting, to the cognitive processes of teaching towards the buying and selling modules; and accounting packages for tax awareness among young people in Ecuador and the world, empowered to fulfill their duties in their societies as tax advisors and micro-entrepreneurs. Qualitative research has been carried out, in which an exchange was made between theory and commercial facts. A basic comparative qualitative methodology is applied to first-year high school students at the Unidad Educativa Provincia de Los Ríos in Guayaquil, Ecuador, taking the third year of technical high school as a reference group, as a diagnostic reference sample; but not intervened, retrospectively, asserting the accounting subconscious before computerizing the accounting processes. It is concluded that the relationship between mastery of spreadsheets and the speed and efficiency of transcribing processes depends on prior learning and the binary help of accounting and computing; In addition, the didactic guide is aimed at using a pedagogy that helps from the formation of work skills to tax settlement.