Organización contable en la caja de ahorro y crédito del gremio de carpinteros y afines “San José” de Loja. Periodo del 01 de julio al 31 de diciembre del 2017

The thesis work entitled "ACCOUNTING ORGANIZATION IN THE SAVINGS AND CREDIT CARD OF THE CARPENTER AND RELATED CARDINTERS" SAN JOSÉ "OF LOJA. PERIOD FROM JULY 01 TO DECEMBER 31, 2017", was developed in order to know the economic and financial situation provide accurate information to its partners and managers so they can make appropriate decisions in the control and management of their resources. The same one that focused on the fulfillment of the specific objectives formulated initially in the thesis project, proceeded with the Plan and Manual of Accounts of the Superintendency of Popular and Solidarity Economy that is fundamental for the development of the accounting process where they are established. In an orderly and codified form, each one of the accounts, their description, movement and balance, was elaborated the auxiliary records of deposits and withdrawals of savings at sight. Subsequently, the physical verification of the assets, values and obligations was made, with this information the initial inventory was elaborated with an Asset of $ 133,029.11, a Liability of $ 70,270.77 and a Patrimony of $ 62.758,34 values that were they are reflected in the Initial Situation Statement. With the supporting documentation of the daily movement of Savings and Loans, the memorandum of operations was prepared, which allowed the accounting process to be developed from the recording in the main books to the presentation of the financial statements, the Income Statement reflected income from $ 8,908.99, expenses of $ 13,011.40, the expenses being offset by the accumulated surplus of the previous semester (According to the Internal Tax Regime Law, the losses suffered in the year can be offset with profits from previous years) that was $ 4,883.14 by decision of the general 5 assembly, this surplus was used for the Christmas program, the Statement of Financial Position presents an Asset of $ 146,690.19, a Liability of $ 88,146.69 and an Equity of $ 58,543.50. When concluding with the accounting organization it was possible to determine that the Savings and Credit Fund did not have an adequate accounting process due to the fact that it has an obsolete accounting software, it made it difficult to know the economic and financial situation, which is why it is recommended that the members and managers carry out updating the accounting software and continue applying the accounting that was developed on a permanent basis in order to present clear results that guide the decision making process.

• المؤلف الرئيسي: Sarango Pinta, Carmen Silvana (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2019
• الموضوعات: CONTABILIDAD; ORGANIZACIÓN CONTABLE; COOPERATIVA DE AHORRO; CARPINTEROS
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/21603