Implantación de la contabilidad comercial en “Bioart”, de la ciudad de Loja, periodo de octubre a diciembre del 2014

This thesis entitled: IMPLEMENTATION OF THE BUSINESS ACCOUNTING "BIOART" CITY OF LOJA, between October and December 2014, he was made as a prelude to obtaining the degree of Engineer in Accounting and Auditing CPA requirement. Accounting is a necessary tool that allows us to obtain technic...

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Bibliográfalaš dieđut
Váldodahkki: Ordóñez Rojas, Noemí del Carmen (author)
Materiálatiipa: bachelorThesis
Giella:spa
Almmustuhtton: 2015
Fáttát:
Liŋkkat:http://dspace.unl.edu.ec/jspui/handle/123456789/8672
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Čoahkkáigeassu:This thesis entitled: IMPLEMENTATION OF THE BUSINESS ACCOUNTING "BIOART" CITY OF LOJA, between October and December 2014, he was made as a prelude to obtaining the degree of Engineer in Accounting and Auditing CPA requirement. Accounting is a necessary tool that allows us to obtain technical and objective information for decision-making in a practical way, and unbiased summary of financial resources must then apply an accounting system where transactions are entered and have an accounting information , reliable financial and tax that contribute to making the right decisions at the company. To comply with the objectives in the process of implementing the accounting system BIOART, resorted to methods, technique and procedures among them are the Scientific Method which allowed to use concepts, definitions and proven in the field of accounting, the deductive method where runs globally accounting business process through knowledge of general aspects as laws, rules and principles for translation in particular cases as the accounting records and individual financial statements, also the inductive method and Techniques Observation and Interview. In proceedings begins with the treatment of the source documents to organize and raise the initial inventory and to the initial situation, then the daily log, majorization, trial balance and finally see reflected the results at reasonable financial statements for good decision-making. In conclusion BIOART company, in the period October to December 2014, it has an accounting system as a basic tool to record all economic activities with actual accounting records, easy to use, accessing its proprietary know the real situation of your company, Among the recommendations they are to continue the implementation of accounting system, as it will enable better control of their income and accounting and effective organization and will help improve the economic situation and making timely decisions