Organización contable en la Empresa Comercial “Compumaster” de la ciudad de Loja, periodo de octubre a diciembre de 2022

The curricular integration work entitled: "ACCOUNTING ORGANIZATION IN THE COMMERCIAL COMPANY "COMPUMASTER" OF THE CITY OF LOJA, PERIOD FROM OCTOBER TO DECEMBER 2022, was developed with the purpose of knowing the economic-financial situation of the company through the execution of the accounting process; a plan and manual of accounts were prepared according to its activity; The source documentation was used to record the transactions in the journal, information reflected in the auxiliary records, general ledger, trial balance, balance sheet, worksheet and financial statements with their corresponding explanatory notes; basic financial indicators of liquidity, activity, leverage and profitability were also applied. The methodology used has a mixed approach, at an exploratory - descriptive level, thus helping to understand the company's conditions and a non-experimental design that allowed reaching the objectives systematically. The results obtained from the financial statements determined assets of $92,643.51, liabilities of $24,237.15, equity of $68,406.36, income of $43,090.59, expenses of $6,733.94 and net profit of $28,562.79, with the application of financial indicators it was demonstrated that the company has solvency to cover its obligations with third parties. It is concluded that the accounting organization will allow the owner to keep an adequate and timely record, reflecting reliable information to have a clear approach to the current situation, as support for making appropriate decisions, avoiding unnecessary expenses that directly harm the company, on the contrary, it can increase its income and profitability.

• Hlavní autor: Riofrío Ramón, Karen Aileen (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2023
• Témata: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACION CONTABLE>; <LOJA>; <EMPRESA>
• On-line přístup: https://dspace.unl.edu.ec/jspui/handle/123456789/27347