Implantación de un sistema de contabilidad comercial en “artesanias “Ñuka Llakta”, del cantón Francisco De Orellana, provincia de Orellana, periodo septiembre- octubre del 2013.

This research work was carried out with the aim of providing a contribution of transcendental importance to economic growth of the company's Crafts Nuka Llakta , Canton Francisco de Orellana , who will serve as the accounting tool for its owner , since it can be a source of consultation the act...

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Detalles Bibliográficos
Autor principal: Cueva Aldaz, Luis Alberto (author)
Formato: bachelorThesis
Lenguaje:spa
Publicado: 2014
Acceso en línea:http://dspace.unl.edu.ec/jspui/handle/123456789/16173
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Sumario:This research work was carried out with the aim of providing a contribution of transcendental importance to economic growth of the company's Crafts Nuka Llakta , Canton Francisco de Orellana , who will serve as the accounting tool for its owner , since it can be a source of consultation the actual situation in the business, and may also know the different documents used in the accounting process . It is also a mandatory requirement of the National University of Loja, prior to obtaining the degree of Engineer in Accounting and Auditing, CPA. The objectives set at the beginning of this investigation were met for it was made first the organization and classification of documents to support the implementation and application of the accounting cycle , then held on record major books based on the plan and manual accounts at the end of the accounting process generated the Balance Sheet, This do Result and Cash Flow Statement , which determined the reliability and the establishment of concrete results. Executed according to the practice , it appears that the company under study , is a very profitable business which despite not keep a tight commercial control to its owner a favorable result was obtained , so as the main recommendation is published the importance of following this accounting report carried by an effective process that will provide security and reliability to make correct decisions in improving corporate financial performance.