Aplicación de contabilidad comercial en Disfercons, ubicado en el cantón Quito, provincia de Pichincha, periodo: mayo a junio 2016

The present thesis entitled: APPLICATION OF COMMERCIAL ACCOUNTING IN DISFERCONS, LOCATED IN CANTÓN QUITO, PROVINCE OF PICHINCHA, PERIOD: MAY TO JUNE 2016. was made for the purpose of informing the owner of the hardware store about the economic results obtained from commercial activity; in addition to technically controlling the inventories of the goods in order that the costs of the same are known in a timely manner. The objectives proposed in the present study were fulfilled in their entirety. The methodology used allowed the accounting process to be developed, the plan and manual of accounts were structured, the inventory of values, assets, rights and obligations was determined, as well as the control of the goods by kardex by the weighted average system; internal documents were carried out to control financial operations; Finally, the balance sheets were prepared whose results allowed for an analysis of the financial situation of the hardware store. The indicators of solvency, liquidity and profitability were made, which showed that the hardware has $ 5.41 dollars for the cancellation of each dollar committed in the short term, ie the liquidity of the business is very good. Also considering the current assets less the value of the goods, the hardware store has $ 1.75 Usd dollars. for the cancellation of each dollar committed to pay in the short term, which shows a good liquidity, the participation of the Liabilities in the financing of the Asset, was 15.76%, that is to say, the financial risk is minimal, in addition it reflects a higher margin of guarantee for the creditors. The return on the total assets of the hardware store was 6.75%, demonstrating a good management of its assets. Likewise, the return on equity in May and June 2016 is 8.71%, which means that the business maintains a good profitability for the owner of the hardware store. As a general conclusion, the financial statements of the hardware store were emphasized based on the accounting standard NIC 1 emphasizing the importance of the application of the accounting, since the results of the accounting cycles allow to know the profits generated by its commercial activity.

• Tác giả chính: Calderón Calderón, Catherine Lucía (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2017
• Những chủ đề: CONTABILIDAD; AUDITORÍA; CONTABILIDAD COMERCIAL
• Truy cập trực tuyến: http://dspace.unl.edu.ec/jspui/handle/123456789/19461