La presente investigación se realizó el análisis a los procesos contables de la empresa Transarvasal S.A. de la ciudad de Manta, teniendo como principal objetivo mejorar la presentación de los estados financieros a través de la implementación del manual empleado de guía en los procedimientos. Transarvasal S.A. es una empresa dedicada a la venta al por mayor y menor de sal en grano y sal refinada de mesa, la que al no aplicar las normas existentes evidencia la ausencia del control interno en los procesos contables de la organización, ocasionando que la información financiera presentada no esté elaborada de manera apropiada. Los métodos empleados para el desarrollo del trabajo fueron el método descriptivo, analítico y bibliográfico, acompañado de la técnica documental e investigación de campo. Permitiendo así describir la problemática existente, analizar los resultados y conocer todos los aspectos teóricos involucrados. Lo planteado, permitirá a la empresa llevar a cabo controles de los procesos contables llevados a cabo, permitiendo al final del período obtener como resultado estados financieros razonables, efecto de la información financiera ingresada de manera eficaz y oportuna. Palabras clave: Contabilidad, procesos contables, manual, políticas, estados financieros. ABSTRACT This research aims to analyze the accounting processes for the company Transarvasal S.A. of the city of Manta, with the main objective of improving the presentation of the financial statements through the implementation of the manual used in the procedures. Transarvasal S.A. It is a company dedicated to the wholesale and retail sale of salt in grain and refined table salt, which by not applying existing standards evidences the absence of internal control in the accounting processes of the organization, causing the financial information presented not elaborated properly. The methods used for the development of the work were the descriptive, analytical and bibliographic method, accompanied by the documentary technique and field research. Thus allowing to describe the existing problem, analyze the results and know all the theoretical aspects involved.The above will allow the company to carry out controls of the accounting processes carried out, allowing at the end of the period to obtain as a result reasonable financial statements, the effect of the financial information entered in an effective and timely manner. Keywords: Accounting, accounting processes, manual, policies, financial statements. Fecha de recepción: 14 de abril de 2020; Fecha de aceptación: 07 de julio de 2020; Fecha de publicación: 09 de julio de 2020.This research aims to analyze the accounting processes for the company Transarvasal S.A. of the city of Manta, with the main objective of improving the presentation of the financial statements through the implementation of the manual used in the procedures. Transarvasal S.A. It is a company dedicated to the wholesale and retail sale of salt in grain and refined table salt, which by not applying existing standards evidences the absence of internal control in the accounting processes of the organization, causing the financial information presented not elaborated properly. The methods used for the development of the work were the descriptive, analytical and bibliographic method, accompanied by the documentary technique and field research. Thus allowing to describe the existing problem, analyze the results and know all the theoretical aspects involved.The above will allow the company to carry out controls of the accounting processes carried out, allowing at the end of the period to obtain as a result reasonable financial statements, the effect of the financial information entered in an effective and timely manner. Keywords: Accounting, accounting processes, manual, policies, financial statements.