Implementación del sistema contable en la ferretería Comarpi, del cantón Saraguro, provincia de Loja, en el periodo comprendido del 01 al 31 de mayo del 2016

he was made with the purpose of implementing a process or accounting system to improve management Of the business in the company, because with the elaboration of the Financial Statements, the proprietors of the same will make the best decisions for the aggrandizement of the same, in addition the present work is structured according to the exigencies and regulations of the National University of Loja, to Obtaining the title of Engineer in Accounting and Auditing. As a first step in the accounting process was ordered source documentation or origin; This step is fundamental because they are supporting documents of the normal and daily process in the business. Detailing what happened in the investigation, proceeded after the observation that served to take a much more complete approach to the needs of the warehouse was created the chart of accounts, manual of accounts, and based on it was obtained the initial inventory, counting , Weighing and measuring the rights and obligations, then the initial state of the situation was drawn up, and the chronological record in the Daily Book; Ledger; Although it is not mandatory within the accounting process was developed the Worksheet then executed the Financial Statements, the execution of the accounting process was developed in accordance with current accounting standards. Concluding that the accounting system is an optimal, efficient and effective tool at the time of decision making, cost investment or expense, in any type of business.

• Հիմնական հեղինակ: Pineda Salinas, María Carmita (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2017
• Խորագրեր: CONTABILIDAD; AUDITORÍA; CONTABILIDAD COMERCIAL
• Առցանց հասանելիություն: http://dspace.unl.edu.ec/jspui/handle/123456789/19145