Implantación de un sistema contable al almacén “Negri llanta” del cantón Macará, provincia de Loja, para el periodo enero - marzo del 2016

This thesis work, I apply it to the store "NEGRI LLANTA" whose commercial activity is the purchase and retail of tires, as well as batteries or other cleaning accessories for motor vehicles; With the primary purpose of proposing accounting tools that facilitate the owner to generate reliable information to improve the economic performance of the company. On a personal basis, I consider that the company "NEGRI LLANTA" is an entity endorsed by SRI as a natural person obliged to keep accounts, yet it does not have an accounting system that facilitates the economic control of its operations and especially of its inventories that are Those that generate profitability. The development of the company's needs is based on the establishment of an accounting system for the correct decision-making process. Firstly, there is a theoretical basis for the elaboration and support of the company. Practice was established the type of control for the goods is so we applied the system of permanent account or perpetual inventory by the weighted average method; Starting from an extra-inventory that was used to determine the stocks of all assets owned by the company, then a plan and manual of accounts was developed that facilitated the identification and proper use of accounts, main and auxiliary records were used to centralize and quantify The economic movement to finally present the Financial Statements that demonstrate in a clear and real way the economic results obtained in the period.

• 第一著者: Sánchez Gonzaga, Rosa Cristina (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2017
• 主題: CONTABILIDAD; AUDITORÍA; SISTEMA CONTABLE
• オンライン･アクセス: http://dspace.unl.edu.ec/jspui/handle/123456789/19409