Implantación de la contabilidad para “Comercial Romero”, del cantón Santa Rosa, provincia de el Oro, periodo noviembre – diciembre del 2015

The research work entitled “ACCOUNTING SYSTEM IMPLEMENTATION FOR “COMERCIAL ROMERO”, IN SANTA ROSA CITY, EL ORO PROVINCE, THROUGH NOVEMBER – DECEMBER 2015”, is oriented to provide an accounting tool needed for economic transactions record keeping in the company. This research work was developed as a prerequisite to obtain the Accounting and Auditing (CPA) engineering degree. With the aim of achieving the research objectives, an accounting process was implemented through a permanent inventory system. In this way, the company owner counts with an instrument that facilitates the record keeping and the financial control in the company. The proposed tool serves also for decision-making purposes given the updated information that can be generated there. For initializing the work, data was collected by physical inventory counting during the period of study. In addition, an operation memo for the accounting registration process was designed. Moreover, the accounts’ handbook and manual were prepared, along with the accounting registers and auxiliaries. Within this process, all the financial balance sheets were generated with fast and transparent information for all decision making. Finally, the results obtained through the accounting system design, implementation are clearly useful to determine the profits, and eventual loses in the fiscal year. In addition, it is recommended to the company owner to keep the proposed accounting system updated, and thus support his decision making with such a strategic management tool.

• Autor principal: Bravo Valarezo, Jenny Mercedes (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: CONTABILIDAD; IMPLANTACIÓN CONTABLE; AUDITORÍA
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/11098