Implementación contable en la “lavadora y lubricadora el Bosque” de la ciudad de Loja, período del 01 de septiembre al 31 de diciembre del 2020.
This thesis entitlted “ACCOUNTING IMPLEMENTATION IN THE "WASHING MACHINE AND LUBRICATOR EL BOSQUE" OF THE CITY OF LOJA, PERIOD FROM 1 SEPTEMBER TO 31 DECEMBER 2020”, was made as prerequisite to obtain an engineering degree in Accounting and Auditing, also will serve as a source of support...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2021
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| Témata: | |
| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/24226 |
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Přidat tag | Shrnutí: | This thesis entitlted “ACCOUNTING IMPLEMENTATION IN THE "WASHING MACHINE AND LUBRICATOR EL BOSQUE" OF THE CITY OF LOJA, PERIOD FROM 1 SEPTEMBER TO 31 DECEMBER 2020”, was made as prerequisite to obtain an engineering degree in Accounting and Auditing, also will serve as a source of support and information on the economic and financial situation of the business for correct decision-making, by obtaining financial statements and applying financial indicators. Objectives were met through accounting implementation in a commercial and services offering the maintenance and sale of products for all types of vehicles, their development is oriented to present in detail the accounting implementation, the same part from the Initial Inventory of goods, initial Situatión that lets us know the assets held by the business and its obligations, Plan and Manual accounts , which serves to resgister entire the accounting process in the journal, which records each of the transactions carried out by the washing machine and lubricator during the period of september 1st at 31 December 2020; auxiliary books were designed and prepared that simplified operations at the time of their registration in the journal such as: purchasing, sales, fuel, payment roles and provisions assistant, to consolidate the information in the general ledgers to obtain the financial statements of the enterprise in compliance with the Accounting Standards; finally, the application of financial indicators was carried out, the results of which are aimed at measuring the liquidity of the washing machine and lubricator to meet its obligations, the activity indices in relation to the efficiency in the use of its resources, where a period of high payment of its obligations, and the financial performance shown by the profitability indicators. Once the Accounting Implementation is completed it has been possible to determine with accuracy the income and expenses from 1 September to 31 December 2020, managing to establish through the different accounting records and books a profit of $ 8,018.50, also allowing better control of operations and thus providing accurate and timely information, so it is recommended to continue applying this accounting process with the purpose of obtaining greater benefits from the business. |
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