DISEÑO DE UN SISTEMA CONTABLE EN LA EMPRESA RAMÓN POLIDOR RENGEL CUENCA DE LA CIUDAD DE LOJA, PERIODO ENERO- JUNIO DEL 2015

This thesis work entitled "SYSTEM DESIGN OF AN ACCOUNTANT IN THE COMPANY RAMÓN POLIDOR RENGEL CUENCA CITY OF LOJA, PERIOD JANUARY-JUNE 2015". It was to design procedures and accounting applications by implementing an accounting system which made it possible to obtain reliable and timely information about the Company by the Financial Statements; for it was taken into consideration the provisions of the International Accounting Standards IAS oriented to reflect the economic substance of business operations, and present a true picture of the situation of the Company; Principles Generally Accepted Accounting Principles are a set of general rules that served to formulate accounting guidance related to measurement criteria Heritage and information heritage and economic elements of the company. Compliance was given to the specific objectives: Establish a Plan and Manual of Accounts according to the activities of the Company, for it was necessary to know with certainty which is the activity to which the Company is engaged; as a result a Plan of Accounts and Manual coded respectively Accounts, which allowed the proper use and registration in chronological order of each of the accounts was established, inventory to meet Assets, Liabilities and Equity held by the Ente, a survey of initial physical inventory was performed with the aim of knowing the assets held by the company; an 6 arching cash in order to know the values that had the same at the beginning of the accounting process, and ultimately the rights and obligations that kept the company from its creditors and vice versa, Registrar chronologically, systematically economic operations was determined to procurement, presentation of the Financial Statements and then apply Financial Indicators Liquidity, Leverage, activity and Profitability according to the activity carried out by the Company for compliance proceeded to first study the source obtained information for subsequent registration in the Book Journal, ranking in the ledger, preparation of Balance, Adjustments and Worksheet to the creation of the financial statement, finally indicators Liquidity, Indebtedness, Activity and Performance to Financial Statements was applied in order to meet the economic and financial situation of the company. Finally, conclusions and recommendations in which it was determined that the company did not have a design that permits Accounting adequate control of their property, assets, rights and obligations established; It is therefore recommended to continue the design stipulated accounting for the Company, it represents a useful tool for the owner as it will allow you to make future decisions knowing the economic and financial situation of the Company.

• Autor principal: Herrera Jiménez, Mercedes Paulina (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2016
• Materias: CONTABILIDAD; SISTEMA CONTABLE; ESTADOS FINANCIEROS; MANUAL DE CUENTAS
• Acceso en línea: http://dspace.unl.edu.ec/jspui/handle/123456789/10149