Organización Contable y Análisis Financiero en El Rancho Agropecuario de la Ciudad de Loja, Periodo Enero-Junio 2015

The thesis entitled "ORGANIZATION ACCOUNTING AND FINANCIAL ANALYSIS IN THE AGRICULTURAL RANCHO CITY OF LOJA, PERIOD JANUARY-JUNE 2015", was developed based on the regulations of the National University of Loja, as a prerequisite to qualify for the Degree and Title engineer Accounting and Auditing, Certified Public Accountant Auditor. Based on the fulfillment of the first specific objective in the work of qualifications, accountants and subsidiary records that allowed the support of each and every one of those raised transactions on a daily basis within the "Rancho Agriculture" in order to facilitate designed right handling and recording of transactions. The second specific objective, developed by the accounting process, starting from the collection of the source, physical verification of assets, rights and obligations with the initial inventory, to the initial situation, daybook, ledger, subsidiary ledgers purchase documentation and sale of goods, trial balance, worksheet and financial statements. According to the results it was determined that in the period from January to June 2015, there is a net income for the year of $ 8,572.81, a value that is generated due to the sales operations of agricultural and veterinary products. The third and final specific objective, proceeds to the implementation of the vertical financial analysis and interpretation of financial indicators of liquidity, indebtedness, activity and profitability that allowed them to measure the economic performance of microenterprises. The methodology used is the System Multiple Account, which allowed control of inventories of goods and thus determine the gross profit on sales, and likewise identify the advantages and disadvantages has this micro face competition and the possibilities of expanding their activities to other markets. It culminated with the presentation of the findings, of which more relevance and importance permanence inventory with an index of 110.43 days proving that the goods are well received in the market stands, however these still remain long in wineries, so it is suggested to the owner of “Rancho Agricultural” implement sales policies that allow greater product output and likewise update the inventory in order to avoid excess acquisitions on the grounds that they could reach caducarse or deteriorate.

• Autor Principal: Montaño Escobar, Andrea Paola (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2016
• Subjects: CONTABILIDAD Y AUDITORIA; ORGANIZACIÓN CONTABLE Y ANÁLISIS FINANCIERO RANCHO; AGROPECUARIO DE LA CIUDAD DE; LOJA, PERÍODO ENERO - JUNIO 2015
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/15923