Aplicación de un proceso contable en el negocio de Eduardo Marcelo Jiménez Tacuri, en la ciudad de Quito, periodo: octubre-diciembre/2015

The research paper entitled "IMPLEMENTATION OF AN ACCOUNTANT PROCESS IN THE BUSINESS OF EDUARDO MARCELO JIMENEZ TACURI, IN THE CITY OF QUITO, PERIOD. OCTOBER-DECEMBER / 2015" is aimed at proposing accounting tools that facilitate their own generating information reliable to improve the economic performance of the company. In development is part of the needs of the company, having raised main objective Apply the accounting process in the business of Mr. Marcelo Eduardo Jimenez Tacuri, in the period from October to December 2015, first theoretical foundations that serve present support for the development and support of it, in practice the system was applied permanent account; Starting from an initial inventory that served to determine the stocks of all assets owned by the company, then a Plan and Accounting Manual which facilitated the identification and appropriate use of the accounts was developed, main and auxiliary records applied to centralize and quantify the economic movement to finally present the financial statements that show clearly and realistically the economic performance in the period. Once applied the accounting process, it is concluded that the practical application yielded real results through the financial statements, so it is recommended to implement accounting as a tool that helps to have better control of the operations carried out within the company; apply the Daybook designed for the purpose of determining income and outflows of cash; perform the constant updating of inventory as this will allow to clearly establish the assets, rights and obligations owned by the entity; and use the data bank boards to the movement of products, all with the aim of increasing corporate profitability obtained at the end of an economic cycle, in the medium or long term. In order to obtain these results the following methods were used, the same ones that have been feasible to achieve the desired objectives. Scientific: The application of this method allowed a systematic observation of the reality of the business studied, in addition measured the level of business and the level of activities that were performed. A study of the market of products of costume jewelery and cosmetics in the country was made and it was possible to understand the relevance of this one. Analytical: Through this method it was possible to detect the main problems found in the business studied. This allowed explaining each of the problems, relating them to legal norms, technical standards and accounting standards and presented a solution to each problem. In addition, in the practical phase, the accounting system was implemented with the following delimitations: 1. The plan and manual of accounts were drawn up. 2. Inventory of values, assets, rights, business obligations; 3. The accounting system was applied. 4. The accounting process was based. Collecting all the necessary information Descriptive: Through this method the data consulted were collected and presented to have a clear idea of the problems encountered.

• Hlavní autor: Vega Toledo, Claudia Susana (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2017
• Témata: CONTABILIDAD; AUDITORÍA; PROCESO CONTABLE
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/18888