Implantación de la contabilidad en la empresa Comercial Verónicas Calzado de la ciudad de Loja, periodo febrero - abril 2014

The thesis called IMPLEMENTATION OF ACCOUNTING IN FOOTWEAR BUSINESS ENTERPRISE VERONICAS LOJA, BETWEEN FEBRUARY - APRIL 2014, it is aimed at applying accounting tools through Multiple System Account for the purpose of having ordered information and systematic management of the economic - financial s...

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Autor principal: Solano Avila, Franklin Wilfrido (author)
Format: bachelorThesis
Idioma:spa
Publicat: 2016
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Accés en línia:http://dspace.unl.edu.ec/jspui/handle/123456789/10795
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Sumari:The thesis called IMPLEMENTATION OF ACCOUNTING IN FOOTWEAR BUSINESS ENTERPRISE VERONICAS LOJA, BETWEEN FEBRUARY - APRIL 2014, it is aimed at applying accounting tools through Multiple System Account for the purpose of having ordered information and systematic management of the economic - financial situation of the company. Its development allows to fulfill the objectives, conduct an inventory in order to meet the real and personal property, monetary values obtained in cash and deposited in financial institutions; and rights and obligations with its suppliers for the normal functioning of its operations. To meet the second objective, developing the accounting process, the system of multiple account from the chart of accounts to obtaining financial statements, a plan and a manual accounts according to the movement of the company was developed and considering the source documents, the accounting process was implemented based on the Initial Inventory, State Initial Situation and thereby design was developed and the source documents such as: assistant purchasing, sales, libor cash and banks; roles equally payment and social provisions, thus drawing the daybook, ledger, trial balance, worksheet with their respective adjustments up to 5 determine the financial statements, in order to know the actual profit or loss the company generates; Basic information to comply with the third goal, applying financial indicators to measure the degree of liquidity, solvency and indebtedness in the trade is, which helped assess the financial and operational performance of the company and in particular to facilitate proper decision-making by the owner. It culminates with the presentation of conclusions, including the correct application of an accounting system and financial indicators, where it is evident that the trade makes a profit, liquidity, profitability and acceptable debt, which has allowed him to overcome highlights its expenses and short-term obligations, so it is recommended to continue to implement this proposal, so that it can properly manage the business and better financial returns.