Organización contable y aplicación de análisis financiero a la farmacia Sara Betsabe de la ciudad de Loja, mediante el sistema de cuenta múltiple, durante el periodo abril - junio del 2010.
The present research work titled Countable Organization and Analysis application to the Sara Betsabé pharmacy of Loja city, through the Multiple Count System, during April to June periods 2010, has the purpose to organize in a countable way this company and do a financial analysis which grant the se...
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| Hlavní autor: | |
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2011
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| Témata: | |
| On-line přístup: | http://dspace.unl.edu.ec/jspui/handle/123456789/20143 |
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Přidat tag | Shrnutí: | The present research work titled Countable Organization and Analysis application to the Sara Betsabé pharmacy of Loja city, through the Multiple Count System, during April to June periods 2010, has the purpose to organize in a countable way this company and do a financial analysis which grant the settlement of this company, debts and incomes to the end of the second quarter of the 2010, of this way owner will get financial confident and on time information to take decisions; moreover, it pretends to offer accountable organization with elaborated registers according to specific needs which permits to execute the countable process from the initial inventory to the financial states presentation and at the same time to offer a general knowledge with truth in order the owner will know the incomes according the done inversion. On the other hand is has a summary in which there is a brief synthesis of the work done, it continues with an introduction where it emphasizes the importance of the investigated research work, moreover it presents the literature revision which has the theoretical principles about the topic, taking into account: countable organization, company, counting, counting principles generally accepted, plan, codification, structure and manual of counts, it is contextualized all the count process from the inventories, trade count, sales proving and countable design registers as the diary of sales, clients and provider auxiliaries, payments certificates, bank book, etc.; it provides reference to the state of the started situation, major book, checking balance, work sheet, state of results, financial situation state, state of the effective flow, explanatory notes, financial analysis and the tributary aspects; it continues with the materials and used methods which helped to collect and process the information; it is presented the results and started the countable practice, designing a plan and a description of counts adjusting to the pharmacy needs, in the same form the started inventory, initial situation state and memorandum of the operations from April 1st to June 30, 2010; it is register all the information in the original entrance, then it will get the corresponding balances with which it is done a financial analysis; it continues with the discussion where is the comparative study done from before and after the countable organization, and with the get results it is presented the conclusions and recommendations which has the purpose to orientate the decisions to improve the pharmacy; in the biography it is described in an ordered way the consult resources where the theoretical information was taken, finally it was added the annexes as: the bank books, banker conciliation, depreciation count states, provisions, payments references, final inventory of merchandise, countable registers elaborated according to the requirements, which permits at the end of the investigated period know the results of its operation. |
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