Sistema de contabilidad comercial por el sistema de cuenta multiple en la “Farmacia Macara” del canton Catamayo, periodo julio - septiembre 2013.

The intitulado thesis work “SYSTEM OF COMMERCIAL ACCOUNTING BY the SYSTEM OF MULTIPLE ACCOUNT IN “PHARMACY MACARA” OF CORNER CATAMAYO PERIOD JULIO-SEPTIEMBRE 2013”, constitutes a contribution to the development of the commercial activities, that will go deep in the financial and institutional growth of the same one, in addition will allow to take to the practice all the knowledge acquired during the Race of Accounting and Audit in the National University of Loja. Its accomplishment helps to give fulfillment with the objectives raised for the present project; One began with the design of the Plan and Manual of Accounts, raised according to the requirements of the pharmacy, soon the Initial Inventory was elaborated, showing to the values of the goods and obligations that were at the beginning of the economic exercise; later and on the basis of the documentation source obtained during the process, the corresponding Memorandun of operations is made, allowing the elaboration of Daily book, Greater book, Balance of Verification, Worksheet, and finally the Financial statements and annexed accountants; process that surely will provide from now on real and opportune information for the Pharmacy. When finalizing the present work of investigation the conclusions that between the main one are the implementation of the countable system like tool for the control of operations and like recommendation were obtained the immediate implantation of a countable process that allows to also obtain truthful and opportune data of the countable activities developed in the Pharmacy representing an alternative of solution for the improvement and development of the same one.

• Үндсэн зохиолч: Cuenca Yaguana, Cecilia del Carmen (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2014
• Онлайн хандалт: http://dspace.unl.edu.ec/jspui/handle/123456789/16171