¨DISEÑO DEL SISTEMA CONTABLE EN LA EMPRESA COMERCIAL MULTISERVICIOS PAULA DEL CANTÓN SARAGURO DE LA PROVINCIA DE LOJA, PERIODO MARZO – MAYO DE 2014

The "DESIGN OF ACCOUNTING SYSTEM IN THE COMMERCIAL BASED MULTI PAULA CANTON SARAGURO OF THE PROVINCE OF LOJA, MARCH-MAY 2014", was developed by applying the knowledge acquired during the course of vocational training to faithfully fulfill the requirements necessary to choose the degree of Engineer in Accounting and Auditing, Certified Public Auditor. When designing the accounting system that provided the business owner useful and reliable information presented to him its real economic situation, it was met to the general purpose for which it was decided to perform the work, and thus could also comply with the raised specific objectives and were focused on: the inventory of all property, assets and obligations possessed; accounting records which facilitated orderly and logging operations that were performed to obtain timely and necessary for proper decision making financial statements; and finally the application of standards and generally accepted accounting principles that ensured compliance with current legislation established in the country. Developing the plan and accounts manual designed based on the needs of: the methodology could be developed without any problem all the work presented, and with reference to the system of multiple account the entire 5 accounting process that started from was developed company; drawing up an inventory and baseline state with which opening the fiscal year was given, and subsequently verifying documentation stating the source was recorded in the journal that allowed jornalization of each of the accounts in the general ledger to make way the preparation of the trial balance, the worksheet, the financial statements that reflect the current economic situation of the company and finally the financial analysis that showed profitability, debt capacity and performance of the assets actually has. Upon completion of the work was announced that according to the accounting process based on the Multiple Account System, the company was obtained during the period from March to May of 2014, net income for the year of $12.455,83; resulting necessary to adopt all the recommendations made in this way for the owner of the company to better manage their resources, maximize profits and achieve a good market position.

• Autor principal: Loja Sánchez, Luisa María (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: CONTABILIDAD; SISTEMA CONTABLE; ANÁLISIS FINANCIENROS; CUENTAS MULTIPLES
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/14498