Organización Contable en el Almacén Agropecuario “El Torno” del cantón Palanda, Abril- Mayo del 2022

The work of Curricular Integration entitled “Accounting Organization in the Agricultural Store "El Torno" of Palanda Canton, April-May 2022”, was developed with the purpose of implementing an accounting organization that allows its owner to know the economic-financial situation of the store. The objectives of the Curricular Integration Project were developed through the elaboration of the accounting process, for which a plan and manual of accounts was prepared according to the needs of the Warehouse for the sale of veterinary products, the same one that facilitates the orderly registration of the economic activities that are carried out by the same; The Initial Inventory and the physical verification of each one of the articles were developed to determine the assets, rights and obligations and to publicize in a general way the patrimony that the warehouse currently has, with this information the Initial Situation Statement was made , Auxiliary Accounts Receivable and Accounts Payable, Journal, General Ledger, Trial Balance, Worksheet, Income Statement, Statement of Financial Position, and Cash Flow Statement. To conclude the work, the most relevant conclusions and recommendations are established, such as that there are personal expenses made by the owner that have no relation with the operation of the store and also do not have the legal support corresponding to the study period, since most of these were amounts higher than $400.00, which were deposited to the accounts of family members, Therefore, it is suggested to the owner that all the expenses be justified and supported and at the same time not to incorporate the expenses that correspond to the operation of the warehouse with the funds used for other purposes, even though he is not obliged to keep accounting records, it will help him to have a better record, order and control of his income and expenses and thus contribute to the development and improvement of the store.

• Hovedforfatter: Soto Garrido, Gladys Jesenia (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2023
• Fag: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACION CONTABLE>; <PALANDA>; <RENTABILIDAD>
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/27144