ORGANIZACIÓN CONTABLE EN LA EMPRESA “TRACTO MAN” DE LA SRA. GONZALEZ SUQUILANDA LETTY PAULINA, CIUDAD DE YANZATZA, PERIODO OCTUBRE - DICIEMBRE 2023.

The Curricular Integration project titled “Accounting Organization in the Company 'TRACTO MAN' of Mrs. Letty Paulina González Suquilanda, in the Yanzatza city, Period October - December 2023” is developed to meet the company's need for a systematic approach to collecting, organizing, and recording financial information. This process enables the owner to have an accurate understanding of the economic and financial position of the company as reflected in the financial statements. The development of a customized accounting plan and manual is the first step in achieving the specific objectives. This manual outlines the accounts for assets, liabilities, equity, income, costs and expenses, together with their descriptions and codes. A thorough physical examination of each asset, right and obligation resulted in the preparation of an initial inventory which showed the following values: $254,866.84 in assets, $27,591.68 in liabilities and $227,275.16 in equity. Subsequently, auxiliary records of sales and purchases are compiled, detailing cash, credit, accounts payable, and bank transactions. Payrolls and provisions are prepared, delineating the monthly income and expenditure for each employee concerning social benefits, thereby streamlining the company's operational transactions. Then, the accounting process is established employing the perpetual inventory system. Daily transactions are recorded in the journal and the corresponding balances are detailed in the general ledger. The totals are then transferred to the trial balance and the worksheet is prepared with the necessary adjustments, culminating in the preparation of the financial statements. The profit and loss account show income of $28,843.59 and expenses of $24,418.23. The net profit for the year is $3,701.55. The balance sheet shows assets of US$258,573.88, liabilities of US$27,597.17 and equity of $230,976.71. In the cash flow statement, the operating activities accounted for $ 105,118.40, while the financing activities accounted for $ 1,669.82. These findings provide key financial insights for making informed decisions to foster the continued development and growth of the company.

• Glavni avtor: Arízaga Sauca, Jennifer del Rosario (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2024
• Teme: ORGANIZACION CONTABLE; EMPRESA; YANTZAZA; CONTABILIDAD DY AUDITORIA
• Online dostop: https://dspace.unl.edu.ec/jspui/handle/123456789/30207