Organización Contable a la Empresa “Herrajes Romero” de la Ciudad de Loja, Periodo Octubre – Diciembre 2022.

The curricular integration project titled "Accounting Organization for 'Herrajes Romero' Company in Loja city, October - December 2022" focuses on the application of accounting tools to gain insight into the company's economic and financial status. The project successfully achieves its general objective of implementing accounting organization for "Herrajes Romero" Company in Loja city from October 1st to December 31st, 2022. This is accomplished through the preparation and analysis of financial statements, which facilitate informed decision-making processes that positively impact the company's development. This project employed various research methodologies, such as scientific, deductive, inductive, analytical, synthetic, and mathematical approaches, ensuring a professional and systematic execution of the investigative and practical work. These methods facilitated thorough analysis, validation of theoretical concepts, rigorous examination of source documents, accurate recording of financial transactions, and generation of relevant outcomes. From a professional standpoint, this project contributes to enhancing the understanding and application of accounting principles and practices, offering valuable insights and guidance for similar contexts and industries. Additionally, the project focused on achieving specific objectives, which include the development of a plan and account manual tailored to the company's requirements. This involved classifying and codifying each utilized account to facilitate the registration of generated activities. The project began with the initial inventory, which involved physically verifying the merchandise, assets, liabilities, and current values recorded in the Opening Balance Sheet. By utilizing the multiple accounts system, the project accomplished the second objective, ensuring a comprehensive understanding of the company's operational flow through the accounting process. All source documents and weekly transactional data were collected and consolidated into a memorandum of operations, which served as the basis for the preparation of the Journal, General Ledger, Trial Balance, Worksheet, and Financial Statements. Auxiliary books were designed to control cash information, purchases, sales, accounts payable, and accounts receivable. The final objective was achieved by presenting the Financial Statements of "Herrajes Romero" Company, providing insights into the economic and financial situation for decision-making. The research work is concluded with the presentation of the corresponding conclusions and recommendations.

• Autor principal: Carlos Alejandro, Jiménez Castillo (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2023
• Materias: <CONTABILIDAD Y AUDITORIA>; <EMPRESA>; <ORGANIZACION CONTABLE>; <MERCADERIA>
• Acceso en línea: https://dspace.unl.edu.ec/jspui/handle/123456789/27334