Organización Contable a la Empresa Super Car de la ciudad de Loja. Periodo Octubre-Diciembre 2022.

The present Curricular Integration project titled "Accounting Organization for Super Car Company in Loja city. October-December 2022 period" was carried out with the purpose to analyze the economic and financial data with the objective of understanding the company's evolution from its...

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Detalles Bibliográficos
Autor Principal: Buri Diaz, Edita Maribe (author)
Formato: bachelorThesis
Idioma:spa
Publicado: 2024
Subjects:
Acceso en liña:https://dspace.unl.edu.ec/jspui/handle/123456789/28768
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Summary:The present Curricular Integration project titled "Accounting Organization for Super Car Company in Loja city. October-December 2022 period" was carried out with the purpose to analyze the economic and financial data with the objective of understanding the company's evolution from its establishment to the current timeframe. This research work involved an in-depth examination of the outcomes derived from the conducted accounting procedures. In order to achieve these objectives, an examination of the company operations was carried out, accompanied by the implementation of precise policies and guidelines. This process enabled the creation of a customized chart of accounts, incorporating specific coding to facilitate the seamless identification of individual accounts during the recording of financial entries. Consequently, this detailed account analysis formed the basis for developing a comprehensive account manual, elucidating each transaction in both debit and credit, alongside their corresponding balances. Subsequently, the initial inventory was conducted through physical verification and counting of each asset, right, and obligation held by the company in an orderly and detailed manner, considering the value of the existing merchandise for accurate registration. This process determined total assets of $340,200.39, liabilities of $46,913.74, and equity of $293,286.65, enabling the preparation of the initial statement of financial position as the starting point for the accounting process. Finally, the respective compilation, classification, and recording were carried out in the previously prepared auxiliary documents, based on the source documentation provided by the company. Initiating with the creation of the initial financial position statement and concluding with the formulation of the comprehensive financial statement. It serves as a crucial tool for the owner, enabling informed decisions aligned with the company's economic expansion.