Implementación de la contabilidad comercial en la farmacia “VIDA SANA” del cantón Celica, provincia de Loja periodo julio-septiembre 2018
The titled research work; The IMPLEMENTATION OF COMMERCIAL ACCOUNTING IN THE PHARMACY “VIDA SANA” DEL CANTÓN CELICA, PROVINCE OF LOJA PERIOD JULY-SEPTEMBER 2018, has the purpose of implementing the commercial accounting appropriate to the company; in order to keep an efficient control of the commerc...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2020
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| Accés en línia: | http://dspace.unl.edu.ec/jspui/handle/123456789/23042 |
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Afegir etiqueta | Sumari: | The titled research work; The IMPLEMENTATION OF COMMERCIAL ACCOUNTING IN THE PHARMACY “VIDA SANA” DEL CANTÓN CELICA, PROVINCE OF LOJA PERIOD JULY-SEPTEMBER 2018, has the purpose of implementing the commercial accounting appropriate to the company; in order to keep an efficient control of the commercial activities carried out by it, providing a significant contribution to the owner Dr. Vanessa Alexandra Cuenca Capa, with which she can make the respective decisions for the benefit of the pharmacy. In compliance with the general objective of the thesis project, the implementation of commercial accounting to the Pharmacy "VIDA SANA" was carried out for a period of three months. For the fulfillment of the first specific objective: It began with a general study of the pharmacy that allowed the physical verification of the goods, consecutively began with the collection and organization of the information obtained based on the source documentation and finally the rights were established and obligations to know the exact amount of monetary resources you have when you start your activities.For the fulfillment of the second specific objective: After analyzing and systematizing the information obtained, the initial inventory was prepared, memorandum of operations; The accounting process was developed proceeding with the initial situation statement, the recording of transactions in the daily book, ledgers, balance sheet, worksheet until obtaining financial statements that reflect a loss of $ 1,423.67, for what the company has obtained greater expense and lower income. Finally, the implementation of commercial accounting to the pharmacy "VIDA-SANA" was obtained, which allows the microenterprise to have a better organization and control of its operations, in addition to having reliable information on the economic and financial situation Of the same; This is why the owner is recommended to apply commercial accounting as a tool that allows her to know the current condition of the pharmacy and facilitates the appropriate decision-making focused on development. |
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