Implantación de un sistema contable en la empresa comercial La Diferencia de la ciudad de Loja periodo julio – septiembre del 2013

This thesis entitled "Implementation of an ACCOUNTING SYSTEM IN THE COMMERCIAL DIFFERENCE Loja PERIOD JULY - SEPTEMBER 2013", whose business is the purchase and sale of basic necessities; For this reason, the work aims to propose accounting tools that facilitate their own generating reliab...

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Bibliographische Detailangaben
1. Verfasser: Puchaicela Saraguro, Daisy Alexandra (author)
Format: bachelorThesis
Sprache:spa
Veröffentlicht: 2015
Schlagworte:
Online Zugang:http://dspace.unl.edu.ec/jspui/handle/123456789/8304
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Zusammenfassung:This thesis entitled "Implementation of an ACCOUNTING SYSTEM IN THE COMMERCIAL DIFFERENCE Loja PERIOD JULY - SEPTEMBER 2013", whose business is the purchase and sale of basic necessities; For this reason, the work aims to propose accounting tools that facilitate their own generating reliable information to improve the economic performance of the company. In the development is part of the needs of the company, having emerged as main objective the implementation of an accounting system for decision-making, primarily theoretical foundations that sustain for the development and support of it are presented in the practice the system of permanent account was applied; Starting from an initial inventory that served to determine the stocks of all assets owned by the company, then a Plan and Manual of Accounts which facilitated the identification and proper use of the accounts was made, leading registries applied to centralize and quantify the movement economic order to present financial statements that show clearly and realistically the economic results obtained in the period. Moreover it became known as running tax returns in order to help the company to avoid falling into tax penalties. Once applied the accounting process, it is concluded that the practical application yielded real results through the financial statements, so it is recommended to implement the accounting as a tool that contributes to have better control of the operations carried out within the company