Organización contable a la Empresa de la señora Suárez Laura María del Cisne. Periodo Octubre – Diciembre 2022.

This work focuses on the preparation, application and development of an accounting organization for the company of Mrs. Suárez Laura María del Cisne. Period October - December 2022, in order to know the economic - financial situation, know if the costs of each Production Order are appropriate, if profits or losses are being generated, if there are debts to cancel, accounts receivable and facilitate the making decisions that are entrusted to the development of the entity. To do this, a Plan and Account Manual adjusted to the needs of the company was created; An Initial Inventory was prepared through physical verification of assets and values, resulting in a total of assets of $467,314.77, liabilities of $59,497.15 and equity of $407,817.63 values that also appear in the Initial Statement of Position; The source documentation was designed, such as: Production Order, Materials Requisition, Cost Sheet, Purchase Order, Kardex Card, Clock Card, Time Card, Worksheet, Factory Payroll and Supply Role with the objective of control cost elements; The Memorandum of transactions was made to record them in the Journal; After that, each of the accounts was transferred to the General Ledger to prepare the Trial Balance and the Worksheet with the balances, values that were used for the development of the Financial Statements. Regarding the methodology used, it focused on the development of the Production Order Cost System through the Weighted Average Method, which helped plan, determine and analyze the three cost elements. Finally, through the conclusions it was determined that the company presents a loss of $7,730.00, a result that will allow the owner to implement strategies that help improve it.

• Autore principale: Álvarez Cuesta, María Mercedes (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2023
• Soggetti: CONTABILIDAD Y AUDITORIA; ORGANIZACION CONTABLE; EMPRESA; TARJETA RELOJ
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/28272