REORGANIZACIÓN CONTABLE Y ANÁLISIS FINANCIERO EN LA COOPERATIVA DE TAXIS “MANUEL BENJAMÍN CARRIÓN", PERÍODO ENERO-MARZO DEL 2013
The present work of thesis named " COUNTABLE REORGANIZACÓN AND FINANCIAL ANALYSIS IN THE COOPERTAIVA OF TAXIS " MANUEL YOUNGEST CHILD CARRIÓN " IN JANUARY - MARCH, 2013 ", realized on the basis of the general procedure for the graduation issued by Loja's National University,...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2016
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://dspace.unl.edu.ec/jspui/handle/123456789/10725 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The present work of thesis named " COUNTABLE REORGANIZACÓN AND FINANCIAL ANALYSIS IN THE COOPERTAIVA OF TAXIS " MANUEL YOUNGEST CHILD CARRIÓN " IN JANUARY - MARCH, 2013 ", realized on the basis of the general procedure for the graduation issued by Loja's National University, as a prerequisite to the obtaining of the Engineer's degree in Accounting and Audit, Public Book-keeper - Auditor. The General aim is a Countable Reorganization and Financial Analysis realize in the Cooperative of Taxis "Manuel Benjamin Carrión" period in January - March, 2013; the specific aims are: To develop the countable process from the initial inventory up to the presentation of the financial statements in order to reflect the economic and financial condition of the cooperative, To design the auxiliary records that facilitate the identification and record of the economic transactions effected on the part of the cooperative of taxis "Manuel Benjamin Carrion" and to realize the financial analysis to determine the operability of each one of the accounts that shape the financial statements. Public book-keeper - Auditor. Its methodological development are subjected to the provisions of the current regulation of the Universidad Nacional de Loja, therefore the practical part presents the contribution to the cooperative, which was necessary, to an interview to the cooperative, to know the data result of 5 different interviews and conversations, with the Manager, to meet needs and shortcomings of the same , and proceed to carry out the reorganization classifying, detailing and ordering transactions (source documents), which served for the preparation of the chart of accounts, then the presentation of the initial assessment, then proceeded to carry out the daily book, altogether to the Mayorizacion and settings throwing the Balance test set up to get the worksheet that is the medium for the preparation of the financial statements. The most relevant conclusion of this work is the reorganization of accounting and financial analysis based on the application of the IFRS (international financial reporting standards) in the whole process in which economic and financial realities of the cooperative is known for as well the respective decisions. |
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