Implantación de un sistema contable a La “Ferretería Julián” ubicada en la Ciudad de Macará, provincia de Loja, Periodo del 01 al 29 de febrero del 2016
The present work was carried out with the purpose of knowing the Financial Economic situation of the Ferretería Julián company located in the city of Macará, Loja province, in order to determine those situations that affected the proper development of the business activities; allowing the linking of...
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| Materialtyp: | bachelorThesis |
| Språk: | spa |
| Publicerad: |
2017
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| Länkar: | http://dspace.unl.edu.ec/jspui/handle/123456789/19751 |
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Lägg till en tagg | Sammanfattning: | The present work was carried out with the purpose of knowing the Financial Economic situation of the Ferretería Julián company located in the city of Macará, Loja province, in order to determine those situations that affected the proper development of the business activities; allowing the linking of the knowledge received in the university classrooms with the practice in a real and objective way. In the investigation, a set of accounting tools and techniques was used, being able to identify, classify, record, interpret, analyze and evaluate in monetary terms the operations and transactions pertinent to the period proposed to obtain results. To do this, accounting records were designed both main and auxiliary, was developed: Account Plan adapted to the needs of the company, which describes its coding and according to the group to which it belongs: Assets, Liabilities, Equity, Income and Expenses necessary for the accounting process, with its respective Accounts Manual. Subsequently, the accounting process was carried out from the Initial Inventory, Initial Situation Status, the daily transactions record was made through the Daily Book, General Ledger, which allowed to perform the Checking Balance, Worksheet, to finally obtain Financial statements. These results allowed the company to know precisely how it is economically and financially to take the necessary measures to achieve the greatest optimization of business resources, so it is recommended that this accounting system be adopted to help the hardware store to improve its management and can grow in the market contributing to the development of the Macará canton and the province of Loja. |
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