DISEÑO DE UN SISTEMA CONTABLE PARA LA EMPRESA GRANDA CHÁVEZ DE LA CIUDAD DE LOJA PERÍODO ENERO – JUNIO DEL 2015”

This thesis entitled "Design of Accounting System for Business Granda Chavez City Loja period January-June 2015" was developed based on the overall objective "Designing an accounting system for the company Granda Chavez City Loja, January-June 2015 designed to show the economic-financ...

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Autor principal: Quinche Granda, Diana Ximena (author)
Format: bachelorThesis
Idioma:spa
Publicat: 2016
Matèries:
Accés en línia:http://dspace.unl.edu.ec/jspui/handle/123456789/10145
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Sumari:This thesis entitled "Design of Accounting System for Business Granda Chavez City Loja period January-June 2015" was developed based on the overall objective "Designing an accounting system for the company Granda Chavez City Loja, January-June 2015 designed to show the economic-financial situation of the same "for proper decision making. With the implementation of the System Accountant were met the objectives set, it began with the structure of the Plan and Accounting Manual prepared according to the needs of the company for which it was necessary to make the visit to the company to learn about the different accounts used therein, and physical verification of all assets, rights and obligations with which the company has to prepare the initial inventory was also carried out subsequently to the initial situation was drawn up with the values that make assets, liabilities and equity, then proceeded to record, analyze and interpret the daily transactions made in the company the same that allowed the development of different accounting documents up to the presentation of financial statements, which allowed information actual meeting so the company has a profit of $ 10.781,07 finally applied financial indicators that allowed them to determine the level of liquidity, indebtedness, activity and profitability presented by the company. 5 Within the methodology used in developing the thesis the scientific method was applied making use of auxiliary methods such as: Inductive - Deductive, Analytic - Synthetic and Quantitative Method; and research techniques were also used as interviews and observation that allowed them to carry a logical order and obtain reliable information on the operations performed by the company. The results of the thesis work the entire accounting process is presented to obtaining financial statements such as: Income Statement, Statement of Financial Position and Cash Flow Statement; so the application of financial indicators which allowed to know the real situation of the company. Finally the most important conclusions and recommendations of the thesis are described as: The company "Granda Chavez" Loja city does not have an accounting system that can meet real and timely economic situation of the company; for which the company must implement an accounting system needs it for proper decision making.