Implementación de un sistema de contabilidad comercial por el método de cuenta permanente en el almacén agropecuario El Rancho de la ciudad de Loja, durante el periodo marzo-junio del 2008.

The Accounting at the present time is constituted in an indispensable tool to coordinate the economic and administrative activities, allowing controlling the operations inside the business, facilitating this way data about its growth. The present investigation work has relationship with the implementation of a commercial accounting system for the method of permanent bill in the Agricultural Warehouse “EL RANCHO” of the city of Loja, the same one that is devoted for sale smaller of products and agricultural inputs. The results of the investigation will allow to take and to control in an organized way the operations of financial character and accountant since at the end with the generated countable information their landlady will be able to make the pertinent decisions and in an opportune way. The development of this project you focuses based on the revision of the literature that constitutes the first step for the development of the countable process, which I am carried out it by means of the system of permanent bill in which the Kárdex cards are used to take the control of the merchandises being used different bills as: Merchandises, Sales, Transport in Purchases, Cost of sales, Gross profit in sales, allowing this way to register the movements of the products dedicated to the purchase and sale by means of the Day book, you mayorizó, then you elaborates the Trial balance and with this the Working sheet, until arriving to the respective financial States with their due tributary declaration; being supplemented with the analysis and financial interpretation with ratios of solvency, it proves sour, solidity, inventories turnover, permanency of inventories, working capital, profitability; as financial tool for the opportune taking of decisions, creating this way a competitive atmosphere of improvement of organizational capacity in front of the administration and economic-financial operation.

• Κύριος συγγραφέας: Arias Torres, Nancy Lorena (author)
• Άλλοι συγγραφείς: Castillo Escobar, Josè Miguel (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2010
• Θέματα: CONTABILIDAD Y AUDITORÍA; IMPLANTACIÓN SISTEMA CONTABLE
• Διαθέσιμο Online: http://dspace.unl.edu.ec/jspui/handle/123456789/20026