Organización de la contabilidad en el “Comercial Vanessa”, de la ciudad de Loja. periodo del 01 de septiembre al 31 de diciembre del 2017

The titling work called ORGANIZATION OF ACCOUNTING IN THE "COMMERCIAL VANESSA", OF THE CITY OF LOJA. PERIOD FROM 01 SEPTEMBER TO DECEMBER 31, 2017, it was carried out with the purpose of applying an accounting system to the commercial according to the activity carried out to determine in a real and timely manner the economic and financial situation in which it is located to provide a significant contribution to the owner for the respective decision making. Complying with each of the specific objectives, first, the chart of accounts was drawn up in which the classification, distribution and grouping of accounts made based on the needs of the company was established, facilitating the management of the same by means of identification codes ; of this plan was made the accounting manual that represents the structure of the accounting system, it contains the identification number and the name of each account according to its nature, description, when they are credited, when they are debited and their balance. Then, the initial inventory of goods, rights and obligations of the commercial was made, this process was done through physical verification of each of the goods, this objective allowed to know the total merchandise in existence at the beginning of the accounting period which is USD $ 33,101.16, also 5 allowed to know the assets with a value of USD $ 87,443.23; the liability with a value of USD $ 16,651.22 and an equity of USD $ 70,792.01 The purchase and sale of merchandise assistants was carried out that allowed to detail in an orderly and analytical way the transactions that are generated daily, the accounts payable auxiliary in which credit purchases were registered and the payments made to the suppliers, the auxiliary of accounts receivable in which the daily sales on credit and cash that were made in the commercial were detailed. Then the objective of execution of the accounting process was met, obtaining as results the financial statements, Results State shows that at the end of the period a profit of USD $ 5,412.69 was reached, In the Statement of Financial Position we have a value of USD $ 87,279, 00 in the Assets, while in the Liabilities there is an amount of USD $ 11,074.30; and a USD $ 76,204.70 Patrimony. In the Statement of Cash Flow, the historical changes in cash and cash equivalents were presented, reaching a value of USD $ 16,694.59 at the end of the accounting process. Once the present investigation was finished, results were obtained that reveal the financial and economic situation of the commercial, serving the owner to organize his accounting, make the proper decision making, and improve the economic potential of his company.

• Autor principal: Granda Alulima, Katherine Alexandra (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2018
• Matèries: CONTABILIDAD; ORGANIZACIÓN CONTABLE
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/21439