ORGANIZACIÓN CONTABLE EN LA DISTRIBUIDORA “SURAVIMENTOS AGROPECUARIA” DE LA CIUDAD DE LOJA, PERÍODO DEL 01 DE JULIO AL 31 DE DICIEMBRE DE 2019

This thesis work entitled ACCOUNTING ORGANIZATION IN THE “SURAVIMENTOS AGROPECUARIA” DISTRIBUTOR OF THE CITY OF LOJA, PERIOD FROM JULY 1 TO DECEMBER 31, 2019, was developed with the purpose of organizing the source documentation and the presentation of the Financial Statements, in such a way that allows the owner to know with certainty what is the economic and financial situation of the company. To comply with the proposed objectives, such as: carry out the accounting process under the established accounting standards and principles, from initial inventory to the presentation of the Financial Statements and application of basic financial indicators, the plan and accounts manual were designed in accordance with to the needs of the distributor. The initial inventory was then carried out by physically verifying the assets, rights and obligations of the distributor. The initial Statement of Situation was then carried out, in which the asset, liability and equity accounts are detailed. The daily book, general ledger, trial balance, worksheet, and auxiliary records were also prepared such as: purchasing assistant, sales assistant, expense assistant, payment assistant, collections assistant, deposit assistant, roles payment and bank reconciliations, these facilitated and simplified the registration of the distributor's transactions. Subsequently, the accounting process was developed through the permanent system, resulting in the Financial Statements that reflect the economic and financial situation of the distributor, such as the Income Statement, the Statement of Financial Position, the Cash Flow Statement and the Explanatory Notes to the Financial Statements. Also, the financial indicators of 5 liquidity, indebtedness and profitability were applied. Finally, the respective conclusions and recommendations were established and presented. At the end of the accounting organization for the distributor "Suravimentos Agropecuaria" it is concluded that when carrying out the initial inventory of all the goods, rights and obligations of the distributor, the main account with the greatest movement is the merchandise inventory account, since the main activity It is dedicated to the wholesale and retail sale of balanced products, and veterinary products and instruments.

• 第一著者: Castillo Herrera, Carmen Marilu (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2021
• 主題: CONTABILIDAD; ORGANIZACIÓN CONTABLE
• オンライン･アクセス: https://dspace.unl.edu.ec/jspui/handle/123456789/24285