Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.

The research work ACCOUNTING ORGANIZATION IN THE COMPANY “CERAMIK CENTER” OF THE CITY OF LOJA. PERIOD FROM APRIL 01 TO JUNE 30, 2022., was carried out with the purpose of fulfilling one of the requirements prior to opt for the degree of Engineering in Accounting and Auditing; In addition to contribu...

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第一著者: Cueva Granda, Karla Juliana (author)
フォーマット: bachelorThesis
言語:spa
出版事項: 2022
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オンライン・アクセス:https://dspace.unl.edu.ec/jspui/handle/123456789/25575
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author Cueva Granda, Karla Juliana
author_facet Cueva Granda, Karla Juliana
author_role author
collection Repositorio Universidad Nacional de Loja
dc.contributor.none.fl_str_mv Cobos Suárez, Carlos Nelson
dc.creator.none.fl_str_mv Cueva Granda, Karla Juliana
dc.date.none.fl_str_mv 2022-10-31T15:22:36Z
2022-10-31T15:22:36Z
2022-10-31
dc.format.none.fl_str_mv 276 p.
application/pdf
dc.identifier.none.fl_str_mv https://dspace.unl.edu.ec/jspui/handle/123456789/25575
dc.language.none.fl_str_mv spa
dc.publisher.none.fl_str_mv Universidad Nacional de Loja
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv reponame:Repositorio Universidad Nacional de Loja
instname:Universidad Nacional de Loja
instacron:UNL
dc.subject.none.fl_str_mv <CONTABILIDAD Y AUDITORIA>
<EMPRESA>
<EMPRESA COMERCIAL>
<CONTABILIDAD COMERCIAL>
dc.title.none.fl_str_mv Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description The research work ACCOUNTING ORGANIZATION IN THE COMPANY “CERAMIK CENTER” OF THE CITY OF LOJA. PERIOD FROM APRIL 01 TO JUNE 30, 2022., was carried out with the purpose of fulfilling one of the requirements prior to opt for the degree of Engineering in Accounting and Auditing; In addition to contributing with an adequate accounting organization that facilitates the control and registration of all commercial operations, through the realization of each of the specific objectives that were proposed. In order to comply with the proposed objectives, an analysis was made about the business and the nature of the company “CERAMIK CENTER”, as well as certain policies or guidelines implemented according to their requirements; then as a result of the review of documents, books, accounting files, a chart of accounts was prepared according to the needs of the company that can be used for later years and contributing as a guide for the accountant. Likewise, the accounts manual was prepared according to the plan, specifying the description of the account, when and why it is debited or credited; and its respective balance, in addition, auxiliary records were prepared according to the requirements of the company and that are in accordance with commercial accounting, this objective was developed through the review of files, documents and theses that allowed the preparation of clear formats for the auxiliary records of sales, purchases and accounts payable. Then proceeded to develop the accounting process in the company “CERAMIK CENTER” from the collection and registration of auxiliaries according to the activities of the company, After that, the Initial Situation Statement was prepared to continue with the registration of economic transactions, the summary of the accounts in the Trial Balance, the respective adjustments, until the presentation of the financial statements where the Statement of Financial Position reflects an Asset of $ 272,636.90; liabilities of $ 77,842.03 and Equity $ 194,794.87, while the Income Statement determines a profit for the period of $ 1.445,36 product of their income from $ 46,006.97 and its Expenses for the amount of $ 5,140.36.
eu_rights_str_mv openAccess
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spelling Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.Cueva Granda, Karla Juliana<CONTABILIDAD Y AUDITORIA><EMPRESA><EMPRESA COMERCIAL><CONTABILIDAD COMERCIAL>The research work ACCOUNTING ORGANIZATION IN THE COMPANY “CERAMIK CENTER” OF THE CITY OF LOJA. PERIOD FROM APRIL 01 TO JUNE 30, 2022., was carried out with the purpose of fulfilling one of the requirements prior to opt for the degree of Engineering in Accounting and Auditing; In addition to contributing with an adequate accounting organization that facilitates the control and registration of all commercial operations, through the realization of each of the specific objectives that were proposed. In order to comply with the proposed objectives, an analysis was made about the business and the nature of the company “CERAMIK CENTER”, as well as certain policies or guidelines implemented according to their requirements; then as a result of the review of documents, books, accounting files, a chart of accounts was prepared according to the needs of the company that can be used for later years and contributing as a guide for the accountant. Likewise, the accounts manual was prepared according to the plan, specifying the description of the account, when and why it is debited or credited; and its respective balance, in addition, auxiliary records were prepared according to the requirements of the company and that are in accordance with commercial accounting, this objective was developed through the review of files, documents and theses that allowed the preparation of clear formats for the auxiliary records of sales, purchases and accounts payable. Then proceeded to develop the accounting process in the company “CERAMIK CENTER” from the collection and registration of auxiliaries according to the activities of the company, After that, the Initial Situation Statement was prepared to continue with the registration of economic transactions, the summary of the accounts in the Trial Balance, the respective adjustments, until the presentation of the financial statements where the Statement of Financial Position reflects an Asset of $ 272,636.90; liabilities of $ 77,842.03 and Equity $ 194,794.87, while the Income Statement determines a profit for the period of $ 1.445,36 product of their income from $ 46,006.97 and its Expenses for the amount of $ 5,140.36.El Trabajo de titulación ORGANIZACIÓN CONTABLE EN LA EMPRESA “CERAMIK CENTER” DE LA CUIDAD DE LOJA. PERIODO DEL 01 DE ABRIL AL 30 DE JUNIO DEL 2022., se realizó con la finalidad de cumplir con uno de los requisitos previo a optar por el título en Ingeniera en Contabilidad y Auditoría; además de contribuir con una adecuada organización contable que facilite el control y registro de todas las operaciones comerciales, mediante la realización de cada uno de los objetivos específicos que fueron planteados. Para dar cumplimiento a los objetivos propuestos se procedió hacer un análisis acerca del giro y la naturaleza de la empresa “CERAMIK CENTER”, así como de ciertas políticas o directrices implementadas en función de sus requerimientos; seguidamente como resultado de la revisión de documentos, libros, archivos de contabilidad se elaboró un plan de cuentas de acuerdo a las necesidades de la empresa que podrá ser utilizado para años posteriores y aportando como guía para el contador, asimismo se elaboró el manual de cuentas de acuerdo al plan, especificando la descripción de la cuenta, cuando y porque se debita o acredita; y su respectivo saldo, además se elaboraron registros auxiliares de acuerdo a los requerimientos de la empresa y que estén acorde a la contabilidad comercial, este objetivo se desarrolló mediante la revisión de archivos, documentos y tesis que permitieron la elaboración de formatos claros de los registros auxiliares tanto de ventas, compras y cuentas por pagar. Seguidamente se procedió a desarrollar el proceso contable en la empresa “CERAMIK CENTER” a partir de la recopilación y registro de los auxiliares en función a las actividades de la empresa, posterior a ello se elaboró el Estado de Situación Inicial para continuar con el registro de las transacciones económicas, el resumen de las cuentas en el Balance de Comprobación, los respectivos ajustes, hasta la presentación de los estados financieros donde el Estado de Situación Financiera refleja un Activo de $ 272,636.90; Pasivos de $ 77,842.03 y Patrimonio $ 194,794.87, en tanto que el Estado de Resultados determina al periodo una Utilidad de $ 1.445,36 producto de sus Ingresos por $ 46,006.97 y sus Gastos por el valor de $ 5,140.36.Universidad Nacional de LojaCobos Suárez, Carlos Nelson2022-10-31T15:22:36Z2022-10-31T15:22:36Z2022-10-31info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis276 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/25575spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T16:27:36Zoai:dspace.unl.edu.ec:123456789/25575Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T16:27:36falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T16:27:36Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse
spellingShingle Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
Cueva Granda, Karla Juliana
<CONTABILIDAD Y AUDITORIA>
<EMPRESA>
<EMPRESA COMERCIAL>
<CONTABILIDAD COMERCIAL>
status_str publishedVersion
title Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
title_full Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
title_fullStr Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
title_full_unstemmed Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
title_short Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
title_sort Organización contable en la empresa ceramik center de la cuidad de Loja. periodo del 01 de abril al 30 de junio del 2022.
topic <CONTABILIDAD Y AUDITORIA>
<EMPRESA>
<EMPRESA COMERCIAL>
<CONTABILIDAD COMERCIAL>
url https://dspace.unl.edu.ec/jspui/handle/123456789/25575