Diseño de un Sistema Contable y Aplicación de Indicadores Financieros en el Micromercado "LUMAX" en el cantón Catamayo, periodo enero-junio del 2015

This thesis titled "DESIGN OF AN ACCOUNTANT AND APPLICATION OF INDICATORS FINANCIAL SYSTEM IN MICROMARKET" LUMAX "IN THE CANTON CATAMAYO, PERIOD JANUARY-JUNE OF 2015", was held in order to design a commercial accounting system, applying the Standards international Accounting Standards (IAS), according to economic activities micromarket, through which real and timely information was obtained to provide a significant contribution to the owner the same that will enable successful decision making in the control and management their economic resources. Also in compliance with the specific objectives mention the design of accounting records for the control and registration of economic activities is made; and auxiliary registers as the auxiliary buying and selling of goods that allow analytical detail and orderly manner generated transactions, and thus maintain control of goods and cash that is handled; the development of the book cash and banks that serve to control the daily movements of cash and current account of the Bank; the auxiliary accounts receivable that allows the breakdown of sales on credit in which the date and amount of the sale is recorded; the auxiliary accounts payable used to record credit purchases and payments to suppliers; the auxiliary fixed assets, which detail the fixed assets and their depreciation; the plan and manual coherent economic activity micromarket accounts was developed to determine the initial inventory proceeded to physical verification of assets, stocks and bonds held by the micromarket which has been done through the System Multiple Account It yielded information on the existing number of products, the cost of sales and the profit obtained. With this information we proceeded to perform to the initial situation in which the current situation that started this financial year, with the Memorandum of operations that generated transactions daily accounting records are made 5 in detailing reflects the daybook, summarizing the information in the general ledger, to move the trial balance and make the worksheet with the respective adjustments and translating the results in the Income Statement and the Statement of Financial Position, to finally make the application financial indicators with their respective interpretations, evaluating the economic, financial and operational performance of the micro market. The methodology used in this work is the System Multiple Account that allowed inventory control of merchandise and obtaining gross profit on sales, for the development of the objectives methods were used: scientist would use in reviewing literature; Deductive it allowed to base the rules and laws; Inductive was the development of accounting records; synthetic yielded conclusions and recommendations; math for calculations in the accounting process; analytical with which the information was analyzed financial indicators; statistician who helped in the graphical representation of the results of financial indicators. Finally the conclusions and recommendations of the results presented, it was found that the lack of an accounting process the actual financial situation which is unknown, and therefore is very significant importance to continue with the proposed accounting system, which enable the owner to have reliable and timely, adequate oriented decision making successful progress and development of information activities.

• 第一著者: Quizhpe Sarango, Verónica Leonor (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2016
• 主題: CONTABILIDAD; INDICADORES FINANCIEROS; CUENTA MÚLTIPLE; PROCESO CONTABLE
• オンライン･アクセス: http://dspace.unl.edu.ec/jspui/handle/123456789/12635