Implementación de la contabilidad en la lubricadora Belén de la ciudad de Loja. Periodo del 01 de septiembre al 31 de diciembre del 2017

The thesis work entitled, "IMPLEMENTATION OF ACCOUNTING IN THE BELEN LUBRICATOR OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2017 "was carried out with the purpose of implementing an accounting design for the company, to determine in a real and timely manner the economic and financial situation, which allowed demonstrating profitability and establishing the correct administrative decision making. A plan and manual of accounts according to the needs and nature of the company was drawn up, which includes accounts of assets, liabilities, assets, income, costs and expenses, with their description and coding, which allowed obtaining order and efficient control of transactions and commercial operations, which were carried out during the accounting process. The initial inventory of all the assets, rights and obligations of the company was carried out, reaching a value of $ 54,961.24 in the Asset; in the liability $ 2,278.00 and an equity of $ 52,683.24 that the company had at the beginning of its operations. Next, the respective accounting records, sales assistants, accounts receivable and accounts payable were designed to facilitate the 5 simplification of the economic operations that were carried out by the company during the fiscal year. Within the accounting process, it began with the recording of economic operations in the Daily Book; General Ledger, Balance of Verification, Worksheet with the respective adjustments. The financial statements were prepared as: Results obtained in income $ 3,460.92; expenses $ 2,324.83 and a net profit of $ 965.68; the Statement of Financial Position reflecting in the asset $ 56,807.35, in the liability $ 3,158.43 and as equity a value of $ 53,648.92; Finally, the Cash Flow Statement was prepared, allowing the movements of cash from operating, investing and financing activities to be obtained, allowing in this way to know the real economic-financial situation of the company. Finally, the respective conclusions and most relevant recommendations of all the work were presented, which constitute an important tool for the owner in the decision making process, in order to know their current economic situation to improve the administration and efficiency of the company

• Հիմնական հեղինակ: Quinde Quille, Diana Beatriz (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2018
• Խորագրեր: CONTABILIDAD; IMPLANTACIÓN DE CONTABILIDAD
• Առցանց հասանելիություն: http://dspace.unl.edu.ec/jspui/handle/123456789/21466