Implementación de la contabilidad en “Créditos Katherine” de la ciudad de Loja, periodo octubre a diciembre del 2012

The research is entitled "IMPLEMENTATION OF ACCOUNTING IN 'CREDITS KATHERINE "Loja CITY, PERIOD OCTOBER TO DECEMBER 2012" The study was justified: the importance of the subject and its technical - scientific, seen from the perspective: social, benefiting students; institutional r...

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Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Enríquez Rey, María Eugenia (author)
Μορφή: doctoralThesis
Γλώσσα:spa
Έκδοση: 2014
Θέματα:
Διαθέσιμο Online:http://dspace.unl.edu.ec/jspui/handle/123456789/16435
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Περιγραφή
Περίληψη:The research is entitled "IMPLEMENTATION OF ACCOUNTING IN 'CREDITS KATHERINE "Loja CITY, PERIOD OCTOBER TO DECEMBER 2012" The study was justified: the importance of the subject and its technical - scientific, seen from the perspective: social, benefiting students; institutional responsibility for the UNL in the development of scientific research and the development of human talent; and staff, because the researcher must meet this prerequisite to obtaining the professional degree. The main objective is raised: will implement an accounting system in the company "Katherine Credits" from the city of Loja; and specific objectives: Conduct a situational analysis on the accounting system applied in the company; analyzing the information generated from the situational analysis, to take an objective and critical view of the current situation of the company; and design a commercial accounting system for the company " credits Katherine.”Targets that were fulfilled with the development of research. The methods used in the investigation were: scientific, analytical and synthetic hypothetical -deductive; and techniques: monitoring the accounting process of the company, unstructured interview the owner and employee survey. With the results , the accounting process is developed for implementation in the company, beginning with the preparation of the Plan and User Accounts according to the financial transactions of the company; inventory of fixed assets on ; to the initial situation is determined; continues with the recording of transactions in the journal ; ledgers is structured ; the balance sheet, trial balance is prepared ; gains and / or losses is established ; financial statements with their analysis at the end of the set period is obtained. As a general conclusion, it is stated that the company "Credits Katherine "has a commercial accounting system suitable to it; recommending its implementation for the generation of accounting and financial information in a timely manner to facilitate decision -making by the owner.