“REORGANIZACIÓN CONTABLE A LA “VIDRIERÍA CONTINENTAL” DE LA CIUDAD DE LOJA. PERÍODO: ABRIL-JUNIO DEL 2016

This research work "ACCOUNTING REORGANIZATION TO THE" CONTINENTAL GLASS "OF THE CITY OF SHOP. PERIOD: APRIL - JUNE 2016 ", was elaborated with the purpose of delivering an approach to the accounting process that the company must have, with each of the data, reports and balances t...

Ամբողջական նկարագրություն

Պահպանված է:
Մատենագիտական մանրամասներ
Հիմնական հեղինակ: Granda Abrigo, Yajaira Elizabeth (author)
Ձևաչափ: bachelorThesis
Լեզու:spa
Հրապարակվել է: 2017
Խորագրեր:
Առցանց հասանելիություն:http://dspace.unl.edu.ec/jspui/handle/123456789/19665
Ցուցիչներ: Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
Նկարագրություն
Ամփոփում:This research work "ACCOUNTING REORGANIZATION TO THE" CONTINENTAL GLASS "OF THE CITY OF SHOP. PERIOD: APRIL - JUNE 2016 ", was elaborated with the purpose of delivering an approach to the accounting process that the company must have, with each of the data, reports and balances that gender, so as to allow an efficient control of the economic and financial activities of vidriería. In the development and fulfillment of objectives, an analysis of the deficiencies of the accounting process was carried out. In addition, accounting procedures were developed, demonstrating each of the company's movements and activities during the period april-june 2016. Financial, in which the real situation of the company is known for which it was carried out to carry out reorganization of the accounting process by the multiple account system, starting with the inventory survey, designing a new chart of accounts and manual of accounts, made ancillary purchases, sales, accounts receivable, accounts payable, bank reconciliations, payment roles and provisions, the initial inventory was carried out until the presentation of the financial statements. At the conclusion of the accounting reorganization process, the financial indicators were applied with their respective interpretations, allowing to know the liquidity and indebtedness of vidriería, taking into account that the profitability indicators were not developed, due to the loss that was reflected in the statements the current accounting period. The development of the thesis was carried out taking into account the norms, policies, principles, techniques and procedures that govern the accounting, fulfilling and analyzing the entire accounting process of the 5 company, being an essential and essential instrument for the strengthening, management and utilization Human talent, material resources and financial resources. It concludes with the presentation of conclusions and recommendations demonstrating the need to carry out a process of accounting reorganization, which allowed to point out the strong and weak points, in addition to knowing the current economic situation of the business, which is why it is recommended to the owner to have In consideration this thesis work, the same that will allow the development, growth and strengthening of its vidriería works.