“Organización Contable en la Empresa A y A Electrodomésticos de la Ciudad de Loja, Período Enero a Junio del 2015
This thesis called "ORGANIZATION ACCOUNTING IN THE COMPANY A Y A ELECTRODOMÉSTICOS CITY OF LOJA, PERÍODOENEROA JUNE 2015", was developed with the purpose of knowing for sure what the economic situation of the company, organizing accounting from the source documentation to the presentation...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2016
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| Online dostop: | http://dspace.unl.edu.ec/jspui/handle/123456789/13521 |
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Označite | Izvleček: | This thesis called "ORGANIZATION ACCOUNTING IN THE COMPANY A Y A ELECTRODOMÉSTICOS CITY OF LOJA, PERÍODOENEROA JUNE 2015", was developed with the purpose of knowing for sure what the economic situation of the company, organizing accounting from the source documentation to the presentation of financial statements; so the owner knows what were their real values of both revenue and expenditure. I made her way in accomplishing the objectives, for cualse designed bookkeepers considering the source documents provided by the owner, the accounting process that started from the Initial Inventory, State Initial Situation, which allowed the preparation of documents was applied auxiliaries such as: auxiliary Accounts Payable, auxiliary Accounts Receivable, Bank Reconciliation, Roles Payment and Social Provisions, the Daybook, Ledger, Trial Balance, Worksheet was developed with the respective adjustments up to get States financial. Finally financial indicators of Liquidity, Debt and Profitability which allowed to know the economic and financial situation of the company for the correct decision was applied. With the results in the accounting process it is made each of the financial statements concluding that the company made a profit of $ 11,196.46 in 5 fiscal year during the period specified, and using Multiple System Account control merchandise the owner knows exactly the merchandise available for sale, in applying the Financial Indicators it was found that the company has a liquidity of 2.19; a debt ratio of 47% and has a yield of 21% because their assets are not generating productivity. Finally conclusions and recommendations aimed to provide guidance to the owner on accounting issues presented, recommending the implementation of accounting as it will serve to count with timely and accurate in order to make the best decisions for your business information |
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