Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.

The Curricular Integration Work called Accounting Organization in the Restaurant "La Castellana" of the city of Loja, period april - june 2022, is aimed at applying accounting tools to improve the development of the business under study, which allows knowing exactly the situation economic...

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Autor principal: Castillo Sánchez., Anthony José (author)
Format: bachelorThesis
Idioma:spa
Publicat: 2023
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Accés en línia:https://dspace.unl.edu.ec/jspui/handle/123456789/27691
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author Castillo Sánchez., Anthony José
author_facet Castillo Sánchez., Anthony José
author_role author
collection Repositorio Universidad Nacional de Loja
dc.contributor.none.fl_str_mv Guamo Armijos., Irma Soledad
dc.creator.none.fl_str_mv Castillo Sánchez., Anthony José
dc.date.none.fl_str_mv 2023-08-09T15:48:28Z
2023-08-09T15:48:28Z
2023-08-09
dc.format.none.fl_str_mv 278 p.
application/pdf
dc.identifier.none.fl_str_mv https://dspace.unl.edu.ec/jspui/handle/123456789/27691
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>
<ORGANIZACION CONTABLE>
<IMPUESTO A LA RENTA>
<IVA>
dc.title.none.fl_str_mv Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description The Curricular Integration Work called Accounting Organization in the Restaurant "La Castellana" of the city of Loja, period april - june 2022, is aimed at applying accounting tools to improve the development of the business under study, which allows knowing exactly the situation economic and financial, through the presentation of the Financial Statements. In the development of the investigative work, the proposed objectives were met, through the realization of a plan and manual of accounts according to the needs of the business, which facilitates the registration of economic activities; the lifting of inventories through physical verification of goods and values, with this the execution of the initial situation statement, auxiliary books of purchases, sales, daily book, general ledger, trial balance, work sheet, income statement, situation statement , cash flow statement and explanatory notes. With the accounting organization applied to the "La Castellana" restaurant, reliable, useful and timely financial information was obtained, reflected in the Financial Statements where a net profit for the year of $169,80 was determined; an asset of $19.109,16; a liability of $2.494,57 and equity of $16.444,80, information that is important for its owner to help him make appropriate decisions based on the economic growth of the business. Among the main conclusions, the execution of the accounting process can be established until obtaining the Financial Statements that will provide information to know the economic situation in which the business is located, for which it is recommended to carry out the accounting process established in the present work for to be able to have a better management of financial information and to be able to determine the current situation, which in turn allows making the most pertinent decisions for the business.
eu_rights_str_mv openAccess
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oai_identifier_str oai:dspace.unl.edu.ec:123456789/27691
publishDate 2023
publisher.none.fl_str_mv Universidad Nacional de Loja
reponame_str Repositorio Universidad Nacional de Loja
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repository.name.fl_str_mv Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja
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spelling Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.Castillo Sánchez., Anthony José<CONTABILIDAD Y AUDITORIA><ORGANIZACION CONTABLE><IMPUESTO A LA RENTA><IVA>The Curricular Integration Work called Accounting Organization in the Restaurant "La Castellana" of the city of Loja, period april - june 2022, is aimed at applying accounting tools to improve the development of the business under study, which allows knowing exactly the situation economic and financial, through the presentation of the Financial Statements. In the development of the investigative work, the proposed objectives were met, through the realization of a plan and manual of accounts according to the needs of the business, which facilitates the registration of economic activities; the lifting of inventories through physical verification of goods and values, with this the execution of the initial situation statement, auxiliary books of purchases, sales, daily book, general ledger, trial balance, work sheet, income statement, situation statement , cash flow statement and explanatory notes. With the accounting organization applied to the "La Castellana" restaurant, reliable, useful and timely financial information was obtained, reflected in the Financial Statements where a net profit for the year of $169,80 was determined; an asset of $19.109,16; a liability of $2.494,57 and equity of $16.444,80, information that is important for its owner to help him make appropriate decisions based on the economic growth of the business. Among the main conclusions, the execution of the accounting process can be established until obtaining the Financial Statements that will provide information to know the economic situation in which the business is located, for which it is recommended to carry out the accounting process established in the present work for to be able to have a better management of financial information and to be able to determine the current situation, which in turn allows making the most pertinent decisions for the business.El Trabajo de Integración Curricular denominado: Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022, está orientado a aplicar herramientas contables para mejorar el desenvolvimiento del negocio en estudio, que permita conocer con exactitud la situación económica y financiera, mediante la presentación de los Estados Financieros. En el desarrollo del trabajo investigativo se dio el cumplimiento a los objetivos planteados, mediante la realización de un plan y manual de cuentas de acuerdo a las necesidades del negocio, que facilite el registro de las actividades económicas; el levantamiento de inventarios mediante constatación física de bienes y valores, con esta ejecución del estado de situación inicial, libros auxiliares de compras, ventas, libro diario, libro mayor, balance de comprobación, hoja de trabajo, estado de resultados, estado de situación financiera, estado de flujo del efectivo y notas explicativas. Con la organización contable aplicada al restaurant “La Castellana” se obtuvo información financiera confiable, útil y oportuna reflejada en los Estados Financieros en donde se determinó una utilidad neta del ejercicio de $169,80; un activo de $19.109,16; un pasivo de $2.494,57 y un patrimonio $16.444,80, información que resulta importante a su propietario que sirva para tomar de decisiones apropiadas en función del crecimiento económico del negocio. Entre las principales conclusiones se puede establecer la ejecución del proceso contable hasta llegar a obtener los Estados Financieros que proporcionaran información para conocer la situación económica en que se encuentra el negocio, por lo que se recomienda realizar el proceso contable establecido en el presente trabajo para poder tener un mejor manejo de la información financiera y poder determinar la situación actual, que a su vez permite tomar las decisiones más pertinentes para el negocio.Universidad Nacional de LojaGuamo Armijos., Irma Soledad2023-08-09T15:48:28Z2023-08-09T15:48:28Z2023-08-09info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis278 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/27691spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T17:19:15Zoai:dspace.unl.edu.ec:123456789/27691Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T17:19:15falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T17:19:15Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse
spellingShingle Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
Castillo Sánchez., Anthony José
<CONTABILIDAD Y AUDITORIA>
<ORGANIZACION CONTABLE>
<IMPUESTO A LA RENTA>
<IVA>
status_str publishedVersion
title Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
title_full Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
title_fullStr Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
title_full_unstemmed Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
title_short Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
title_sort Organización Contable en el Restaurant “La Castellana” de la ciudad de Loja, periodo abril – junio 2022.
topic <CONTABILIDAD Y AUDITORIA>
<ORGANIZACION CONTABLE>
<IMPUESTO A LA RENTA>
<IVA>
url https://dspace.unl.edu.ec/jspui/handle/123456789/27691