Organización contable en el comercial “Peña Ojeda Luperta” de la ciudad de Zumba, cantón Chinchipe, octubre- diciembre 2022.

The Curricular Integration project titled "Accounting Organization in 'Peña Ojeda Luperta' Store" in the city of Zumba, Chinchipe Canton, October - December 2022, was developed with the purpose of carrying out the accounting process and providing useful information about the economic and financial status of the store. This would determine whether profits or losses are being generated, verify if there are any outstanding accounts payable or receivable, and establish proper control over these accounts, enabling the owner to make informed decisions for the successful operation of the business. To fulfill the objectives set in the Graduation Project, an analysis of the store's nature and business activities, as well as certain policies or guidelines implemented, was conducted. This involved developing a plan and account manual tailored to the needs of the store, assigning appropriate codes for easy recognition of each account during the recording of accounting entries. Through physical verification during the initial inventory, the existence of assets, rights, and obligations was confirmed, resulting in total assets of $88,417.36, liabilities valued at $9,924.86, and owner's equity of $78,492.50. This established the initial financial position. Furthermore, all source documentation was organized and classified, and an operations memorandum was prepared. The multiple account system was implemented in the journal for the chronological recording of transactions related to sales, purchases, supplier payments, accounts receivable, and statutory benefit payments. The accounting process continued with the preparation of the General Ledger, Trial Balance, Worksheet, Financial Statements, and Explanatory Notes. Upon completing the accounting process, the store obtained a profit of $3,898.46, indicating an acceptable level of profitability. With this information, the owner can make appropriate decisions for the future.

• প্রধান লেখক: Criollo Villacis, María Silvana (author)
• বিন্যাস: bachelorThesis
• ভাষা: spa
• প্রকাশিত: 2023
• বিষয়গুলি: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACION CONTABLE>; <ZUMBA>; <CHINCHIPE>
• অনলাইন ব্যবহার করুন: https://dspace.unl.edu.ec/jspui/handle/123456789/27233