Implementación de la contabilidad en el comercial “MEGACELL” de la ciudad de Loja. Periodo del 01 de septiembre al 31 de diciembre del 2017

The thesis work titled, IMPLEMENTATION OF ACCOUNTING IN THE COMMERCIAL "MEGACELL" OF THE CITY OF LOJA. PERIOD FROM 01 SEPTEMBER TO DECEMBER 31, 2017, is aimed at proposing an accounting implementation that allows its owner to know the real economic-financial situation of the commercial, and thus make decisions for improvement. It began with the preparation of the plan and manual of accounts according to the needs and nature of the commercial, where each of the accounts of assets, liabilities, patrimony, income, costs and expenses was ordered and codified, as well as the concepts and the respective fingers and credits of each of the accounts. Subsequently, the initial inventory was made through the physical verification of the goods, rights and obligations of the commercial, in which it was determined that the merchandise inventory account has the most representative value since the commercial is dedicated to the purchase and sale of the goods. commodity. Then, the Initial Situation Statement was made, in which the asset, liability and equity accounts are detailed. The main registers were made, such as the daily book, the general ledger and the checking balance, as well as the auxiliary records of purchases, sales and book banks, which facilitated and simplified the registration of commercial transactions. 5 Finally, the accounting process was developed through the permanent inventory control system, resulting in financial statements that reflect the real economic-financial situation of the commercial, such as the Income Statement, the Statement of Financial Position, the Statement of Cash Flow, Effectively and the Clarifying Notes to the Financial Statements, the respective conclusions and recommendations were finally established and presented. It is concluded that when making the initial inventory of all goods, rights and obligations of the commercial, the main account with the most movement is the merchandise inventory account since the main activity to which the commercial is dedicated is the wholesale and minor of equipment and communication devices as well as their parts and pieces. The commercial is recommended to maintain a permanent and updated inventory that allows to keep an adequate control of all the goods, rights and obligations that the commercial possesses.

• 1. Verfasser: Ramón Guaya, Mónica Alexandra (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2018
• Schlagworte: CONTABILIDAD; IMPLEMENTACIÓN DE CONTABILIDAD
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/21418