Implantación de la contabilidad en el asadero los Naranjos de la señora Naranjo Cabrera María Augusta en la ciudad de Loja, periodo 01 de julio al 31 de diciembre del 2017

The thesis work entitled "IMPLEMENTATION OF ACCOUNTING IN THE ASARERO LOS NARANJOS DE LA SEÑORA NARANJO CABRERA MARIA AUGUSTA IN THE CITY OF LOJA, PERIOD JULY 01 TO DECEMBER 31, 2017", was established with the purpose of implementing the accounting of in accordance with the economic activities of the asadero in order to carry out an efficient control of the service activities offered by the same, in addition to complying with the provisions of the General Rules of the National University of Loja, as a requirement to choose the title of Engineer in Accounting and Auditing, Public Accountant Auditor. It began with the collection of information and source documents in order to record operations in an orderly manner; Through physical verification, the initial inventory was prepared with the purpose of knowing the goods values, rights and obligations of the broiler during the period, activity in which it was determined that in assets it has a value of $ 454,936.40, liabilities of $ 90,272.75 and equity of $ 364,663.65. Then an account plan was made according to the needs of the business, which is composed of accounts and sub-accounts in an orderly manner and with their respective code; In this way, the account manual was prepared, which includes the description of each of the accounts, their movement and 5 their balance in order to facilitate the application of the accounting process in the asadero. Next, the auxiliary records were designed with the purpose of chronologically recording the different operations of the asadero activity, whose results were recorded in the main books of the accounting, obtaining the Financial Statements, highlighting that the Income Statement reflects a total income of $ 53,004.88, a total cost of $ 42.898,10, giving a gross profit in sales of $ 10.107,25 and a total expense of $ 5.791,55 which results in a gain of $ 4,315.70; likewise in the Statement of Financial Position it shows that it has assets in total of $ 427,433.48, in liabilities a total of $ 58,454.13 and in equity a total of $ 368,979.35; concluding with the Cash Flow in which it shows a total of cash for operating activities of $ 14,905.59 and in financing activities a total of $ 34,287.91. That reflect the current situation of the asadero. By implementing accounting in the Asadero, it is concluded that the importance of this process positively favors the economic and operational development of the company, through obtaining financial information that constitutes a source of support for its owner to adopt provisional measures that protect its business assets.

• Príomhchruthaitheoir: Macas Gualán, Lucy Verónica (author)
• Formáid: bachelorThesis
• Teanga: spa
• Foilsithe / Cruthaithe: 2018
• Ábhair: CONTABILIDAD; IMPLANTACIÓN DE CONTABILIDAD; ASADERO
• Rochtain ar líne: http://dspace.unl.edu.ec/jspui/handle/123456789/21537