Organización contable en la “FERRETERÍA PAQUI” de la ciudad de Paquisha, periodo del 01 de abril al 30 de junio del 2022.

This research study entitled “Accounting Organization of ‘Paqui Hardware Store’ in Paquisha from April 1st to June 30th, 2022” was carried out to create an instrument that helps and guides the store’s accounting. Thus, it is possible to know the economic and financial situation of this business and help them make favorable decisions that contribute to their development and earn better profitability. In order to achieve the first objective, the plan and the accounting manual were prepared according to the needs of the hardware store, which facilitates the identification of the accounts to be used during the financial year. In addition, the initial inventory was recorded by physically verifying the merchandise available for sale in the store, its goods, and obligations, which resulted in knowing the assets, liabilities, and equity values. After doing that, the subsidiary records of sales, accounts payable to suppliers, Kardex cards, payroll payable, and provisions were elaborated. This helped to record correctly the general journal, the general ledger, the trial balance, and worksheets with their respective adjustments. Then, the income statement, statement of financial position, and the cash flow statement were elaborated. To fulfill the second objective, the financial indicators of liquidity, activity, indebtedness, and profitability were applied. Finally, it is determined that accounting organization is of vital importance since it allows having clear and organized information regarding business activity. This helps to control the business resources in a better way and it also helps the manager make good decisions, which facilitates the growth and sustainability of the company in the competitive market.

• Главный автор: Zhunaula Guaman, Darwin Efrain (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2023
• Предметы: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACION CONTABLE>; <SITUACION FINANCIERA>; <INDICADORES FINANCIEROS>
• Online-ссылка: https://dspace.unl.edu.ec/jspui/handle/123456789/26436