Organización Contable en la Farmacia “Farmahorro Santa María” de la Sra. Ugarte Mora Maritza del Cantón Yantzaza, periodo del 01 de abril al 30 de junio del 2023.
The Curricular Integration Work entitled “Accounting Organization in the Pharmacy “Farmahorro Santa Maria” of Mrs. Ugarte Mora Maritza of Canton Yantzaza, period from April 01 to June 30, 2023”, has the purpose of applying an Accounting System in order to know the development of the company, which h...
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| Autor principal: | |
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2024
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| Matèries: | |
| Accés en línia: | https://dspace.unl.edu.ec/jspui/handle/123456789/31312 |
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Afegir etiqueta | Sumari: | The Curricular Integration Work entitled “Accounting Organization in the Pharmacy “Farmahorro Santa Maria” of Mrs. Ugarte Mora Maritza of Canton Yantzaza, period from April 01 to June 30, 2023”, has the purpose of applying an Accounting System in order to know the development of the company, which has as activity the retail sale of pharmaceutical products in specialized establishments, in order to understand more accurately the economic - financial situation during the analyzed period and thus reach the presentation of the Financial Statements, and therefore facilitate decision making ensuring growth in the company's profit. . Through the implementation of the Multiple Account System it was possible to achieve the general objective of organizing the accounting in the Pharmacy “Farmahorro Santa María” of Canton Yantzaza, period April-June 2023; in the same way it was oriented to the fulfillment of the specific objectives, starting with the development of a plan and manual of accounts adjusted to the needs and activities of the pharmacy, then according to the following objective the main and auxiliary formats of purchases, sales, accounts receivable, accounts payable, payment roles and provisions were designed for the proper recording of transactions, finally, for the last objective, the accounting process was developed from the initial inventory to the preparation of the financial statements as of June 30, 2023, which present the following values: in the Statement of Financial Position, total Assets of $160,381.81, Liabilities of $40,138.78, and Equity of $120,243.03, which increased due to the profit generated in the economic exercise, in relation to the Statement of Income, there is a total Income of $ 27,415.62, Costs and Expenses of $ 15,399.80, obtaining a profit of $ 12,015.82, subsequently in the Statement of Cash Flow there was a net cash flow of $ 17,223.70, likewise the respective explanatory notes are presented with respect to the financial statements. Lastly, the respective conclusions and recommendations were presented, showing the benefits of implementing an accounting system in the company, in addition to providing information for correct decision making that will contribute to the growth and development of the pharmacy's economic activities. |
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