Implantacion de la contabilidad comercial por el sistema de cuenta permanente en la empresa Farmareds Reina del Cisne sucursal, de la ciudad de Loja, periodo noviembre - diciembre / 2015.

The research work was carried out based on the knowledge acquired at the National University of Loja, and complied with the General Academic Regulations becoming a link between the University - and especially for the Pharmacy Farmaces Queen of the Cisne branch office, when reviewing the investment m...

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Auteur principal: Celi Sarmiento, Jaqueline del Rocío (author)
Format: bachelorThesis
Langue:spa
Publié: 2017
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Accès en ligne:http://dspace.unl.edu.ec/jspui/handle/123456789/19827
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Résumé:The research work was carried out based on the knowledge acquired at the National University of Loja, and complied with the General Academic Regulations becoming a link between the University - and especially for the Pharmacy Farmaces Queen of the Cisne branch office, when reviewing the investment made, to make the necessary corrections and promote the development of this company; It will also serve as a source of consultation for new projects in accounting research. It will also contribute to sustainable advancement and the promotion of employment, which is what the southern region of Ecuador requires. In the development of the thesis work, compliance with the objectives proposed in the research project was achieved, with the removal of the initial inventory, organizing the assets, liabilities and assets, establishing the assets, values, and obligations with which the company ; the elaboration of a plan and the manual of accounts where the accounts of the group and subgroup were determined in an organized and systematic way according to the commercial need of the same; We proceeded to the development of the necessary and sustainable documentation for the application of the accounting process; and it was possible to establish the financial statements, which were analyzed by means of financial indicators in order to know the solvency, soundness and indebtedness interpretations that facilitated the decision making for participation by the owner for efficient and effective development of the company. At the end of this thesis, after the implementation of the Commercial Accounting system, negative results were determined economically, so the owner is recommended to take corrective measures such as sales policies that improve their income.