Implantación de la contabilidad comercial en “Oldasa venta de productos para la minería y construcción” de la ciudad de Loja periodo octubre-diciembre de 2013
The introduction of commercial accounting in “Oldasa” from the city of Loja in the period of October-December 2013, is aimed to develop an accounting process by using multiple account systems, with the help of this we can obtain financial statements that will be very helpful for management of the co...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/11304 |
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Add Tag | Summary: | The introduction of commercial accounting in “Oldasa” from the city of Loja in the period of October-December 2013, is aimed to develop an accounting process by using multiple account systems, with the help of this we can obtain financial statements that will be very helpful for management of the company on making decisions and therefore achieve a better economic performance from the company, also all the requirements for obtaining an engineering degree in auditing and accounting CPA, will also be accomplished. On the following research work the objectives previously exposed were considered and we proceed to make the stocktaking/inventory from the goods and obligations which allowed us to know the actives, passives and heritages, at the beginning of the exercise we proceed to design the plan and the accounting manual, using the help of the sales receipts, purchases, administrative expenses which facilitate the entry of transactions in the general journal, in order to control the merchandise account it has been necessary to elaborate an additional auxiliary shopping and sales register following on the accounting process the major general was elaborated, checking balance, worksheet and therefore obtain the incoming statement in which reflects the profit or loss in the statement of Financial Situation the actives and passives were also presented and heritages up to the 31st of December 2013. At the end of the investigation we can conclude that “Oldasa” reflects a countable systematic process, reliable and comfortable, a process which is recommended to the owners in order to make the right preparation through this course and therefore they could also be applied to the accounting rules and principles generating appropriate timely financial statements in order to make the right decisions. |
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