ORGANIZACIÓN CONTABLE EN LA EMPRESA COMERCIAL VELÁSQUEZ DE LA CIUDAD DE LOJA, PERÍODO ENERO A JUNIO DE 2015

The thesis of the need and compliance with the overall objective of "developing an accounting organization in VELÁSQUEZ trading company LOJA CITY, PERIOD JANUARY TO JUNE 2015"; which makes known its owner the importance of applying the accounting, knowing the economic and financial situation, its evolution, its trends and what to expect from it, what comes to be the most interesting for decision making precision to achieve the strengthening and maximizing the business. For the implementation of thesis International Accounting Standards, Internal Tax Regime Law and generally accepted accounting principles among others, fulfilling the objectives they were considered. "To design and develop accounting records to enable the timely control of accounting and financial operations" for enforcement source documentation was necessary, knowing the needs that crosses the company for recording operations, ledgers purchase, sale and suppliers will serve as a means of controlling information so detailed that simplify and facilitate the registration and accuracy of the values in the main books is accurate and reliable. Similarly we "will apply the accounting process, starting with the lifting of the Initial Inventory up to the structuring of financial statements, for clear and timely information to find out the current situation of the company," it began with the physical realization goods, assets, liabilities or obligations of the company to develop the initial inventory, which served as the basis for its initial situation, with the help of the supporting documentation daily movement Memorandum of Operations, which allowed was developed to register in the Daybook, Ledger, Trial Balance, Worksheet with their 6 respective settings, thus preparing the financial statements, being an instrument of real, reliable and timely information. Also "Checking the movement of the account Goods by the System Multiple Account or Periodic Inventory." Periodic verification of the merchandise was made, setting a starting and ending inventory, where it could facilitate and detailed information for each account , by regulating the goods account at the end of the year. And finally "Analyze Financial Statements through the implementation of financial indicators required in the trading company, so that the owner make decisions based on the business improvement" financial indicators needed was applied, where he could measure the liquidity, activity level, debt capacity and performance of the company, so that the owner take the right decisions for maximizing the business. Culminating with the conclusions and recommendations aimed at improving internal and providing solutions to the problems identified within the company; highlighting the application of the accounting process, which is shown in the financial statements such as the State Economic Situation, it has revenues of $ 1881.67 $ 5103.02 and expenses, generating a loss of $ 3221.35 from the accumulation of debts to third parties; the statement of financial position reflects assets of $ 24016.69, a liability of $ 14769.38 and $ 9247.31 capital, which decreased the deficit of the fiscal year and the cash flow statement with a positive balance of $ 3539.62. Similarly with the implementation of financial indicators liquidity, activity level, debt capacity and performance of the company will be measured, which will help its owner to have a real, clear and timely vision of where 7 and how You should invest, so that the business is maintained at an appropriate level of competitiveness.

• Κύριος συγγραφέας: Quilli Quezada, Zoila Piedad (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2016
• Θέματα: CONTABILIDAD; ORGANIZACIÓN CONTABLE; ESTADOS FINANCIEROS; PROCESO CONTABLE
• Διαθέσιμο Online: http://dspace.unl.edu.ec/jspui/handle/123456789/17273