IMPLEMENTACIÓN CONTABLE EN LA EMPRESA “PC INTERNACIONAL” DE LA CIUDAD DE LOJA, PERÍODO DEL 01 DE SEPTIEMBRE AL 31 DE DICIEBRE DEL 2020

The purpose of the degree work called ACCOUNTING IMPLEMENTATION IN THE COMPANY "PC INTERNACIONAL" OF THE CITY OF LOJA, PERIOD FROM SEPTEMBER 1 TO DECEMBER 31, 2020, is to implement commercial and service accounting in order to provide the owner with real, efficient and orderly information of the economic activities of the company, through the preparation of statements and the application of financial indicators, allowing a correct decision making. In order to comply with the proposed objectives, we began with the analysis of the main activities carried out by the company, detailing the assets, values and obligations that were included in the initial inventory, which helped in the preparation of the initial situation statement; then, considering the company's financial operations, the main accounts were established within the chart of accounts and the accounts manual. Based on the data obtained, the auxiliary books of purchases, sales, accounts receivable, accounts payable, roles of payments and provisions were designed, which simplified the information at the time of its accounting record in the journal, general ledger, trial balance, work sheet with its pertinent adjustments, until obtaining the financial statements of which reflected a net profit for the fiscal year of $ 8. 733.05 in the period from September to December 2020, through which the financial indicators were applied to measure liquidity, presenting a current ratio of $ 36.28, thus demonstrating the company's capacity to face short-term obligations, with respect to the activity indicator, a turnover of 3.51 times was obtained during the analyzed process; The indebtedness index showed an index of 2.71%, demonstrating that the participation of obligations over assets is low; and with respect to the profitability index, a net profit margin of 9.33% was 5 obtained, representing a low value of profit generated in the fiscal year in comparison with the investment and established expenses. Finalizing the thesis work, it is considered of great importance the accounting implementation and application of the financial indicators in the company, which will facilitate to establish an order and control of the daily operations through the accounting records, besides knowing the economic reality, the same that will allow the owner to know and analyze with accuracy the real situation of the company, and in turn make decisions to improve the shortcomings and generate more profit and benefits.

• 1. Verfasser: Chamba Guamán, Lourdes Alejandra (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2021
• Schlagworte: CONTABILIDAD; IMPLEMENTACIÓN CONTABLE
• Online Zugang: https://dspace.unl.edu.ec/jspui/handle/123456789/24301