Aplicación de la contabilidad en la empresa Brillamax Service de la ciudad de Loja, período del 1 de octubre al 31 de diciembre del 2017

The present thesis denominated: APPLICATION OF THE ACCOUNTING IN THE COMPANY BRILLAMAX SERVICE OF THE CITY OF LOJA, PERIOD FROM OCTOBER 1 TO DECEMBER 31, 2017, was carried out with the purpose of solving the problems that the company was going through, based on the information and control of the economic activities, it allowed to properly organize its accounting process and This way obtain precise and meticulous results that reflect the certainty and transparency of the information contained in the Financial Statements. Fulfilling the stated objectives, a plan and manual of accounts was elaborated based on the accounting rules and laws that facilitated obtaining a duly ordered, classified and codified account plan and a manual of accounts where the concept, the debit, are detailed, credit and balance of the accounts that intervene in the accounting process; then the initial inventory was drawn up through the physical verification of the assets, rights and obligations that the company had at the beginning of the accounting period, thus establishing the initial status statement; Subsequently auxiliary records were designed taking into account the daily operations carried out by the company, obtaining as results, the sales assistant that through its registration allows to have in a detailed manner all the transactions that are made in the company, the account assistant for charge that serves to control sales on credit, the auxiliary accounts 5 payable that allows compliance with obligations with suppliers, the role of payments and provisions that provides information on payments and social benefits of workers; the development of the accounting process was executed starting from the compilation of the source documentation, for the realization of the memorandum of operations, the same one that helped to register the transactions which were recorded in the daily book, then transferred to the general ledger, determining for each one of the accounts, its balance, establishing in this way the balance of verification, to then be recorded in the worksheet until concluding with the presentation of the Financial Statements for the October to December 2017 period. Finally, the preparation of the financial statements is concluded as a result, since through it it was possible to accurately evaluate the economic-financial situation, obtaining a loss of the fiscal year of $ 1599.17, this is due to the fact that there was not enough turnover of merchandise causing the capital invested to remain unproductive, for which reason the owner is recommended to continue executing the accounting process that allows him to implement strategies for a better control of the activities and to make optimal decisions that are aimed at the improvement of the administration and efficiency of the business.

• מחבר ראשי: Abrigo Poma, Johanna Gabriela (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2018
• נושאים: CONTABILIDAD; ESTADOS FINANCIEROS
• גישה מקוונת: http://dspace.unl.edu.ec/jspui/handle/123456789/21522