Implantación del proceso contable a la importadora AR pisos y granitos CÍA LTDA, de la ciudad de Loja periodo mayo y junio del 2016

The thesis entitled IMPLEMENTATION PROCESS STOCKHOLDERS TO IMPORTADORA AR FLOORS AND GRANITE CIA LTDA, CITY OF LOJA PERIOD MAY AND JUNE 2016, is justified significantly since their owner allows take control of the economic movements such as registration of goods which avoid future losses, determining the actual inventory balance, in order to reduce unnecessary costs and thus increase profitability and business reputation, earned through the years on the market. To fulfill the goals began with the gathering of information to support the theoretical content, then the documents as invoices, retention and others were asked to keep orderly records of operations for the preparation of the income statement, statement of financial position and statement of cash flow where the cash and cash equivalents from operating activities, investing and financing demonstrates that enable them to make timely decisions for business improvement and finally an analysis of international accounting standard IAS. 2 Inventories for that inventories should be measured at the lower of cost and net realizable value; but the net realizable value equals the estimated selling price less costs to carry out the sale, so that in the end the corresponding adjustment was made. Finally it is concluded that the practical application yielded real results, so it is recommended to implement accounting as a tool, so that the necessary improvements within the company are taken.

• Autor principal: Cuenca Simancas, Ximena Jacqueline (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: CONTABILIDAD Y AUDITORÍA; PROCESO CONTABLE
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/17468