Implementación del sistema contable comercial en la Ferreteria Argue, de la ciudad de Loja; período julio a septiembre de 2013.

This research program has been done as a precondition to obtaining an Accounting and Auditing C.P.A engineering degree. The company ran a empirical and disorganized accouting. Since accouting is a necessary tool that allows to obtain technical and objective information for decision-making in a practical method, an impartial and summarized economic resources; it is necessesary to implementa n accounting system in which transactions are presented as they invoice and have a reliable accounting, financial and tax information to contribute to make the right deisions to whom concerns. Achiving the goals stablished in the research Project, an accountant system was imposed on the “COMPANY UNIT RENAL NEFROLOJA CIA LTDA,” “ DURING THE PERIOD JANUARY – DECEMBER 2013.” Starting wth a record of physical inventories, a catalog of accounts has been designed, which allows to record transactions effectively and the elaboration of a manual of applications that leads to a proper use of the catalog of the accounts, using a register of the auxiliary books to control purchases, sales, collection of documents source in the appropiate register, and finally see the results reflected in the finaltial statements for reasonable decisión makings. As conclution the “COMPANY UNIT RENAL NEFRO LOJA CIA LTDA,” “DURING THE PERIOD JANUARY – DECEMBER 2013”, it counts with a real accounting records which are easy to manage for those who make the daily income by allowing its owner to know the real situation of his/her business. My recommendation would be to continue with the implementation of the accounting system, as it will allow to have a better control of the incomes of the company and an effective organization that will help improve the economic situation and making timely decisions.

• Autor principal: Arévalo Suárez, Petita Magali (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2014
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/16175