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    Home / Central Data Catalog / MEX_2009_LFS-Q2_V01_M_V7.5_A_IPUMS / variable [P]
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National Occupation and Employment Survey (ENOE), 2009
LFS-Q2, IPUMS Harmonized Subset

Mexico, 2009
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Reference ID
MEX_2009_LFS-Q2_v01_M_v7.5_A_IPUMS
Producer(s)
Instituto Nacional de Estadística, Geografía e Informática (INEGI), IPUMS
Metadata
DDI/XML JSON
Study website
Created on
Sep 03, 2025
Last modified
Sep 03, 2025
Page views
137
  • Study Description
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  • Data files
  • MEX2009_LFS-Q2-H-H.dat
  • MEX2009_LFS-Q2-P-H.dat

Accounting records used (MX2009I_P4G)

Data file: MEX2009_LFS-Q2-P-H.dat

Overview

Type: Discrete
Decimal: 0
Start: 537
End: 537
Width: 1
Range: -
Format: Numeric

Questions and instructions

Literal question
<div class="title">Employment and Occupation Questionnaire (Basic)</div></p>

<p><span class="h1">IV. Employer characteristics</span></p>

<p>4g. For this business or employment activity does he/she:</p>
<div class="i1">(Read the options and circle the one mentioned by the respondent)<br />(If any of these boxes is mark, skip to 5)<br /><br />[] 1 Keep accounting records or use an accountant?<br />[] 2 Only use a personal notebook for keeping accounting records?<br />[] 3 Keep his/her income records or have a cash register for small taxpayers from the Ministry of Finance?<br />[] 4 Does not keep any financial records<br />[] 9 Doesn't know</div><p>4g. For this business or employment activity does he/she:</p>
<div class="i1">(Read the options and circle the one mentioned by the respondent. If any of these boxes is mark, skip to 5.)<br /><br />[] 1 Keep accounting records or use an accountant?<br />[] 2 Only use a personal notebook for keeping accounting records?<br />[] 3 He/she is registered in a program for small taxpayers from the Tax Administration System (SAT): registered in the Incorporated Taxpayer System (RIF), uses the "My SAT Records" system, or pays Value Added Tax (VAT) and/or income tax or submits receipts<br />[] 4 Does not keep any financial records<br />[] 9 Doesn't know</div>
Categories
Value Category
0 NIU (not in universe)
1 Services of an accountant used to keep the accounts
2 Only use a notebook or personal notepad to keep track of accounts
3 Registered for a program for small taxpayers from the SAT
4 Does not keep any accounting records
9 Unknown
Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.
Interviewer instructions
<span class="h2">7.6 Battery IV. Characteristics of the economic unit</span>
<br />The purpose of this battery of questions is to identify some important characteristics of the economic units, taking as a starting point the establishment in which the people who are employed perform their main job. Some of these characteristics are: name, proprietary sector, type of activity to which it is dedicated, the way in which it operates (whether or not it is registered under the Law of Corporations, in the case of private companies and businesses, or the way in which the public administration of this country operates), availability of premises and accounting records, as well as the geographic level in which it performs, in the case of private companies and businesses.</p>

<p><span class="em">Question 4</span>
<br />This question is asked to employed persons, in order to find out if the economic unit for which they work has a name.
<br />[Omitted figure]</p>

<p><span class="ital">Name of the economic unit</span>. The trade name, business name or name with which a company, institution or business advertises itself.</p>

<p><span class="em">Question 4g</span>
<br />This question is asked to employed persons who work in private, personal or family economic units that do not have an establishment or office, to find out if they keep any type of records.</p>

<p>[Omitted figure]</p>

<p>Accounting records. Systematic accounting of income and expenses of an economic unit, based on the operations conducted by a business and which are presented under accounting rules that may be subject to monitoring or audit.</p>

<p>Instructions:
<br />1. The services of an accountant are used for bookkeeping</p>
<div class="i1">- Those who work for economic units whose books are kept by an accountant or person trained to do so, or who keep the books of the business under systematic accounting rules or principles.</div><p>2. Only a notebook or personal journal is used for bookkeeping</p>
<div class="i1">- Workers who work for economic units whose accounting of income and expenses is recorded in a notebook. The recording of this information in any notebook means a thorough balance sheet of the business operations is not kept.</div><p>3. Keep an income journal or has a cash register from the Secretariat of Treasury for small taxpayers</p>
<div class="i1">- People who work for economic units that record their business income in an orderly manner in a special notebook, certified by the Secretariat of Treasury and Public Credit.<br />- Those who spontaneously state that they are small taxpayers and state as evidence of that fact that they have a cash register from the Secretariat of Treasury and Public Credit or who go to the offices of the Secretariat to pay their taxes under any of the modalities considered by this agency: fixed fee, annual estimate or determination by law.</div><p>4. Do not keep accounting records</p>
<div class="i1">- Those who work for economic units that have no control over income and expenses.</div><p>5. Refused to answer this question</p>
<div class="i1">- Those who have openly refused to answer this question.<br />- Sequence to follow. Regardless of the option you circle, go to question 5.</div>

Description

Definition
This variable indicates whether accounting records are used.
Universe
Mexico 2009 Q2 LFS: Present persons age 12+ who were employed for an economic unit in Mexico in the non-agricultural private sector, in a family or personal business that does not have both an office and a establishment, excluding those hired by a household or another worker

concept

Concept
var_concept.title Vocabulary
Work Variables -- PERSON IPUMS
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