Diseño del Sistema Contable en el taller de bicicletas Benotto, periodo Enero – Marzo 2016”

The thesis entitled "DESIGN OF THE ACCOUNTING SYSTEM IN THE BENOTTO BICYCLE WORKSHOP, IN THE PERIOD JANUARY - MARCH 2016", was developed with the purpose of providing the owner of Taller Benotto with quality information, and through the use of the multiple account system To determine in a systematic and effective way the current economic and financial situation of the business, to guide the correct decision making. In order to fulfill the objectives set out initially, the plan and manual of accounts with their respective codification were drawn up according to the movements carried out by the business in order to recognize each one of the accounts at the time of carrying out accounting practice. The accounting process was then developed through the multiple account system with the documentation and information provided by the owner. The initial inventory was carried out in physical form, verifying the products available for sale and in this way it was possible to know the assets and liabilities that it possesses The company to carry out the initial situation and to know what its assets, in addition it was possible to elaborate the memorandum of operations allowing to register each transaction in the Daily Book, once finished the General Ledger, the Check Balance, 5 Worksheet And the Comprehensive Income Statement, the Statement of Financial Position and the Statement of Cash Flows were pres ented, and as a final result BENOTTO obtained a loss in the period during the established period. Ancillary sales and purchase records were designed with the information of each of the invoices provided by the owner, this helped to keep an accurate record of the goods and at the same time helped and facilitated the recording of operations in the journal. The most relevant financial indicators were used to measure the company's ability to meet its obligations or short-term debt. It culminated in the presentation of the conclusions among which the importance of the application of an accounting system that allows to know the real economic and financial situation in which the business is found, for which reason the owner of Benotto is suggested to adopt the system Accounting system that was designed and developed, in order to be an indispensable tool for decision making that contributes to growth and permanence in the business market.

• Hlavní autor: Vélez Ortega, Karina Valeria (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2017
• Témata: CONTABILIDAD; SISTEMA CONTABLE; PERMANENCIA EN MERCADO; RENTABILIDAD
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/18800