Análisis a los Estados Financieros de la Empresa Comercial “Carlitos” en la ciudad de Saraguro periodo 2020 – 2021

The Curricular Integration Work called "ANALYSIS OF THE FINANCIAL STATEMENTS OF THE CARLITOS COMMERCIAL COMPANY IN THE CITY OF SARAGURO PERIOD 2020 - 2021", allows to fulfill the objectives set out in the Curricular Integration Work by performing the vertical and horizontal analysis and the application of financial indicators, to determine the economic situation, profitability, solvency, indebtedness, and liquidity of Comercial Carlitos; in addition, to comply with the indispensable requirement of obtaining a degree in Accounting and Auditing. The vertical analysis showed that the most relevant item in the statement of financial position was the current assets with 99.11% in 2020, and 99.11% in 2021, especially reflected in the Inventories account with a value of $90,560.30 representing 53.22%, in 2020 and 2021 a value of $110,432.50, equivalent to 65.08%. It was determined that the company has a high investment in current assets in the activity that it performs, such as the purchase and sale of all kinds of household and office items; in the Accounts Receivable Clients item in 2020 a value of $51,359.24 was obtained, representing 30.18% and in 2021 a value of $45,108.94, equivalent to 26.59%, this decrease is the result of the cancellation of debts on credit that the company maintains with some clients. Regarding the application of the horizontal analysis, the item Cash and Equivalents had a significant decrease during the period 2020/2021 of $12,056.92, which corresponds to 71.41% because the company did not have high rotation merchandise, therefore, during this period it was complicated to generate sales. However, the commercial had a slight increase in sales of $4,487.81, which corresponds to 1.49%, due to the COVID - 19 sanitary emergency according to the 5 biosecurity measures during the pandemic, commercial premises had to remain closed for a long period which caused sales to drop during this period. Then, the financial indicators were applied which allowed knowing the strengths and weaknesses of the commercial, resulting that the company has acceptable liquidity to be able to continue with its commercial activities, In the Activity Indicators, the Average Collection Period in 2020, customers took 62 days to cancel their loans and 54 days in 2021, which means that they are outside the established standard of 30 days for the cancellation of credit debts, given that there is a high level of delinquency among clients that affects the recovery of the portfolio. Finally, a report was prepared detailing the shortcomings found, conclusions and recommendations which will allow the company to improve its business development and determine financial and economic strategies that will facilitate correct decision making

• Egile nagusia: Pineda Armijos, Stefani Daniela (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2023
• Gaiak: <CONTABILIDAD Y AUDITORIA>; <ESTADOS FINANCIEROS>; <SARAGURO>; <EMPRESA COMERCIAL>
• Sarrera elektronikoa: https://dspace.unl.edu.ec/jspui/handle/123456789/26137