Organización contable en el comercial “AGRISUR” del señor Loján Zumba Carlos Alberto, cantón Catamayo, periodo del 01 de abril al 30 de junio del 2023.

The present Work of Curricular Integration called Accounting Organization in the "AgriSur" warehouse of Mr. Lojan Zumba Carlos Alberto, canton Catamayo, period from April 1 to June 30, 2023, was carried out with the aim of solving the disadvantages of the warehouse in relation to the recording and the application of the accounting, in order to make known the economic and financial situation through the financial statements. Different research methods and techniques were used to develop this work, which is based on an exploratory-descriptive methodology. A previous visit was made in order to know the needs of the warehouse when applying an organized accounting, and effective and reliable information in order to fulfill the objectives. Firstly, a plan and manual of accounts adjusted to the needs and activities of the commercial was designed, in which the accounts of the Assets, Liabilities, Assets, Income, Costs and Expenses with their respective codification are specified. As for the second objective, the accounting process was developed, the same began with the compilation of the necessary source documentation, the initial inventory was made to know all the goods, securities, rights and obligations contained in the warehouse at the beginning of the accounting process, once all the information is presented in a summary manner in the Initial Statement of Position, the information starts the accounting record in the Journal, the Multiple Account System was applied due to the large quantity of merchandise, considering the Auxiliary Purchase Books, Sales and Accounts Receivable and Payable, Once all the activities were recorded, the General Ledger was prepared, which served as the basis for the construction of the Trial Balance and with this information was elaborated the Worksheet with the respective adjustments, which allowed structuring the Financial Statements. Finally, the results obtained from the application of the accounting process performed in the AgriSur warehouse allowed us to observe that the Statement of Results reflects a profit of $26,046.63 and the Statement of Financial Position shows a total of assets of $143,780.62, total liabilities of $ 35,819.57 and an equity of $ 81,914.42, this result served to provide real information of the economic situation to Mr. Carlos Lojan owner of the warehouse, so that it contributes to the correct decision making that benefits the company.

• Glavni avtor: Tillaguango Tillaguango, Yanely Lizbeth (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2024
• Teme: CONTABILIDAD Y AUDITORIA; ORGANIZACION CONTABLE; AGRISUR; LOJA
• Online dostop: https://dspace.unl.edu.ec/jspui/handle/123456789/29203