Organización de la contabilidad en la empresa “Marketingdigital Bravo & Beltrán Cia. Ltda.” de la ciudad de Loja. Período del 01 de septiembre al 31 de diciembre de 2017
The thesis work entitled "ORGANIZATION OF ACCOUNTING IN THE COMPANY" MARKETINGDIGITAL BRAVO & BELTRÁN CÍA. LTDA. "OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2017", it was established with the purpose of developing the organization of the accounting accordin...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/21644 |
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| Summary: | The thesis work entitled "ORGANIZATION OF ACCOUNTING IN THE COMPANY" MARKETINGDIGITAL BRAVO & BELTRÁN CÍA. LTDA. "OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2017", it was established with the purpose of developing the organization of the accounting according to the needs of the company that favors the performance of its activities in an efficient and quality way, thus allowing to provide useful economic information for the administrative management. To comply with the proposed objectives, the initial inventory was prepared observing all the values, assets, rights and obligations of the company, which showed that the account pays wages and salaries has a very high value because they have not been canceled to the employee. The preparation of the plan and manual of accounts according to the nature and policies of the company was established based on the format of the Superintendence of Companies determining as accounts of operation: accounts and documents receivable related customers, provision of services taxed with 12% rate VAT and other expenses; what allowed a control and accounting of all the operations carried out in the accounting process. 5 The formats of auxiliary records of purchase and sale were designed to facilitate the archiving of the information resulting from the different economic activities of the company, thus facilitating the chronological record of the accounting entries in the main accounting book The fourth objective was developed by initiating the selection of source documents that originate a transaction and allow the journal entry, ledger, balance sheet, the respective adjustments shown in the worksheet, and finally the presentation of the financial statements applied with international accounting standards that reflect the economic and financial situation of the company in the period. As a last objective, the financial indicators that expressed qualitative and quantitative data on the capacity, stability and performance of the company that are an extra knowledge for their owners were applied. After completing the thesis work, it is determined that the organization of accounting in the company is of vital importance, therefore it provides accounting processes and techniques that allow to have clear and orderly information of its activities, which helps to organize and control its resources Strengthening the different areas of operation, in order to achieve greater economic benefits that are manifested in the positive results of the exercise with a profit of $ 1,568.35. |
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