This report of the work of professional sufficiency, has been developed in the company Transportes y Servicios del Norte SAC., In the District of Moche, Province of Trujillo, La Libertad Region, and has as a general objective, to identify the types of payments, the suppliers and payment terms in the company Transportes y Servicios del Norte SAC. After presenting the main functions performed as an accounting assistant, the main problem was identified: he did not have a scheduling date for payments to suppliers. Complementarily, problems were detected in: the support of expenses for per diem of each driver, there was no supporting documentation of petty cash expenses, there was duality of functions, and loss of time in the area of accounting assistant. To solve this problem, the following solution actions were taken: payment policies were established by type of payment, and by suppliers, p...