Levantamiento de Inventario, estructura del Plan Y Manual de Cuentas para la Asociación de Discapacitados Visuales de la Provincia de Loja, Periodo julio 2016

The thesis work whose theme is "SURVEY OF INVENTORIES, STRUCTURE OF THE PLAN AND MANUAL OF ACCOUNTS FOR THE DISABLED ASSOCIATION OF THE STATE PROVINCE" was made with the need of having the inventory the plan and manual of accounts that allow him to obtain an Effective and efficient information of the merchandise inventory as well as the transactions that the Association carries out daily in the province of Loja, which will benefit both its owners and its suppliers and customers in general. In order to fulfill the specific objectives, starting with the theoretical basis, of the administrative processes allows to plan, organize, direct, control and with the accounting processes was established the survey of Inventory, and the State of Initial Situation allowed him to know with accuracy with the values Has the association to obtain clear and accurate information; Then the corresponding records are made in order to carry out the physical verification to collect the inventory of goods as well as the long-term assets and administrative control held by the institution. To establish the plan and manual of accounts according to the needs of the association is the description of the movement of the accounts used, indicating when the different accounts are debited and credited. 5 Following is the results obtained in the inventory survey in the Merchandise account that serves to the attention to the clients for a value of $ 9,746.00 dollars, then the Survey of the Office Supply account was realized obtaining a value of $ $ 285.80, and Toilet Materials for $ 26.50, in Long-Term Assets totaling $ 3,390.00 dollars and in Control Goods of $ 730.00 dollars, was finally concluded With the Statement of Initial Situation determined in the Asset group for a total of $ 14,462.30, in the group of Liabilities $ 3,544.37 and in Equity $ 10,917.93.

• Autor Principal: Salinas Minga, Gianela Lilibeth (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2017
• Subjects: CONTABILIDAD; INVENTARIO; MANUAL DE CUENTAS; DISCAPACITADOS VISUALES
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/19357