Organización contable en la empresa comercial “SM UNIVENTAS” de la ciudad de Loja, periodo abril-junio 2022
The curricular integration work called: ACCOUNTING ORGANIZATION IN THE COMMERCIAL ENTERPRISE "SM UNIVENTAS" OF THE CITY OF LOJA, PERIOD APRIL-JUNE 2022, was carried out prior to the requirement to opt for the title of Bachelor of Accounting and Auditing, according to the Regime Regulation...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Matèries: | |
| Accés en línia: | https://dspace.unl.edu.ec/jspui/handle/123456789/26447 |
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Afegir etiqueta | Sumari: | The curricular integration work called: ACCOUNTING ORGANIZATION IN THE COMMERCIAL ENTERPRISE "SM UNIVENTAS" OF THE CITY OF LOJA, PERIOD APRIL-JUNE 2022, was carried out prior to the requirement to opt for the title of Bachelor of Accounting and Auditing, according to the Regime Regulation Academic of the National University of Loja, and to provide information on the financial and economic situation of the commercial enterprise. The methodology to carry out the work determined the optimal accounting system applicable to the economic unit, based on this, the theoretical contribution of the practice was assembled, the formats of the main and auxiliary books were elaborated for the registration of the activities until the obtaining of Financial statements. In compliance with the proposed objectives, the following was prepared: the Accounts Plan, which contains a list of necessary accounting accounts, the Accounts Manual where the treatment of the accounts that appear in the Plan, formats of the main books and auxiliary books were drawn up. based on the activities carried out by the enterprise; With the organization of the information, Accounting began through the physical verification and counting of assets, values, rights and obligations; then, the Initial Situation Statement was prepared, which was also the first entry in the Daily Book, which has 283 entries, which were increased and organized to obtain the balances of each account, which are summarized in the Trial Balance to verify that the total sums match, then the balances were transferred to the work sheet and adjustments were made to obtain the Adjusted Balance with which the Statement of Financial Position, Income Statement and the Cash Flow Statement were made. Once the accounting organization was carried out, the state in which the enterprise is located, the level of expenses to comply with its activities and the net profit for the year from April 1 to June 31, 2022, were determined. |
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