Organización contable a la empresa “Lubricantes Sarita” del cantón Portovelo. Periodo octubre – diciembre 2022.
The Curricular Integration Project titled "Accounting Organization for 'Lubricantes Sarita' Company" in the Portovelo canton, from October to December 2022, was developed with the purpose of informing the owner about the economic-financial situation of the company and the importa...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2023
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| Online dostop: | https://dspace.unl.edu.ec/jspui/handle/123456789/27350 |
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Označite | Izvleček: | The Curricular Integration Project titled "Accounting Organization for 'Lubricantes Sarita' Company" in the Portovelo canton, from October to December 2022, was developed with the purpose of informing the owner about the economic-financial situation of the company and the importance of accounting organization. Accounting organization provides valuable information about the company's condition, allowing for an understanding of whether the company generates losses or profits, whether there are debts to be paid or accounts receivable, and ensuring proper control over each of its accounts. This enables the owner to make informed decisions for the company's proper functioning. The stated objectives were successfully achieved by initiating the process with the development of a plan and chart of accounts tailored to the needs and requirements of the company. These facilitated the recording of the company's transactions. An initial inventory was conducted through a physical verification of assets, liabilities, rights, and obligations, leading to the preparation of the opening statement as a starting point for the accounting process. The source documentation was systematically classified, and a memorandum of operations was prepared. A general journal was then created to orderly record each transaction, while a multiple-account system was implemented for inventory control. With this information, the general ledger, trial balance, worksheet, income statement, statement of financial position, statement of cash flows, and explanatory notes were prepared. The outcomes derived from the accounting procedure implemented in the studied company are effectively reflected through the financial statements. These statements reveal crucial information regarding the company's economic and financial standing, indicating a net profit of $10,534.84 for the period. Furthermore, they demonstrate that the company possesses assets valued at $364,581.01, while carrying a liability of $49,778.57, resulting in an equity of $314,802.44. This information is highly significant for the owner as it enables her to make appropriate decisions based on the business's economic growth. |
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