ORGANIZACIÓN CONTABLE EN LA EMPRESA DE LA SRA. GRACIELA ENITH MORALES DE LA CIUDAD DE LOJA, PERIODO DEL 01 DE ABRIL AL 30 DE JUNIO DE 2023.

The work of Curricular Integration entitled "Accounting organization in the company of Ms. Graciela Enith Morales of the city of Loja, period from April 1 to June 30, 2023." was carried out according to the requirements of the corporation by collecting all the financial information and its economic movements in a fast and efficient way, which allow obtaining a clearer picture of the situation of the company. A plan and manual of accounts were prepared according to the needs of the company, which includes all the accounts that are necessary to record the accounting facts of the same as assets, liabilities, assets, income, costs and expenses with their respective coding and definition which will allow for easy and simple information during the accounting process; an initial inventory is the physical inventory record of each of the products to determine the goods, values, rights and obligations of the company. Auxiliary sales and purchasing records were created to provide us with a more detailed and structured record of accounting transactions in cash, on credit, accounts payable and banking transactions; the roles of payments corresponding to the income and expenses of each worker were elaborated monthly and the role of provisions consisting of the provisions for each worker for social benefits. The accounting process was designed using the permanent inventory control system; For which it was necessary to prepare an Initial Inventory where all the goods, rights, values and obligations are detailed, then the Initial Situation Statement was prepared, which is classified in Assets, Liabilities and Equity at the beginning of the activities, then the Daily Book was prepared where the daily operations were recorded, then the General Ledger was prepared where each of the accounts is detailed in an organized manner and with the respective balances, then the Trial Balance was prepared, which summarizes and verifies the equality of the debtor and creditor balances, The Statement of Financial Position, which specifies asset, liability, equity and profit accounts at the end of the fiscal year, the Cash Flow Statement shows the cash originated and applied during a period by the company in operating activities, investment and financing, thus allowing to know the real economic and financial situation of the company.

• Yazar: Cabrera Zaruma, Carmen Nathalia (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2024
• Konular: CONTABILIDAD Y AUDITORIA; EMPRESA; ORGANIZACION CONTABLE; LOJA
• Online Erişim: https://dspace.unl.edu.ec/jspui/handle/123456789/29912