Implementación del sistema contable, financiero y tributario de la Empresa Procar; en la ciudad de Loja; periodo enero a junio del 2014

The thesis work comprises the implementation of the accounting, financial and tax system in the PROCAR company, in the city of Loja; in the period from January to June of 2014, for its application, it was necessary to consider several specific objectives such as lifting the initial inventory, develo...

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Auteur principal: Picoita Abarca, Silvia Patricia (author)
Format: bachelorThesis
Langue:spa
Publié: 2016
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Accès en ligne:http://dspace.unl.edu.ec/jspui/handle/123456789/10266
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Résumé:The thesis work comprises the implementation of the accounting, financial and tax system in the PROCAR company, in the city of Loja; in the period from January to June of 2014, for its application, it was necessary to consider several specific objectives such as lifting the initial inventory, develop the accounting process for the evaluation of information and communication and subsequently formulate financial statements. It should be noted that for the fulfilment of such objectives methodology begins with the collection of information from the entity for all assets that the company started its commercial movements; i.e. assets, liabilities and equity. Also developed the plan and manual of accounts until the formulation of the financial statements, which are the basis for the application of indices financial, in order to know what the economic situation - financial and this way to be able to make the right decisions. Finally it has been concluded that through the application of the financial statements, it may be reported so detailed and ordered the obtaining of the usefulness of the exercise, patrimonial situation and the detail of the management of inflows and outflows of cash in the company in a given period. It is recommended to develop the financial statements at the end of the 5 accounting period; and consequently show a summary of the changes in the financial situation so that in conjunction with other States of the basic information in terms of liquidity and solvency.