Organización contable en la ferretería “DANIELITO” del Sr. Godoy Ramón Hugo Arnulfo, período 01 de octubre al 31 de diciembre del 2023

This Curricular Integration Project Accounting organization in the hardware store "Danielito" of Mr. Godoy Ramón Hugo Arnulfo, period from October 1 to December 31, 2023", was carried out with the aim of collecting, organizing, and recording financial information effectively and efficiently, allowing a clear vision of the economic situation of the company to be obtained and meet the established objectives. An account plan and manual were prepared according to the needs of the company, detailing accounts of assets, liabilities, equity, income, costs, and expenses with their respective coding to help their identification during the accounting process. In this process had designed auxiliary sales and purchase formats and records, payment roles and social provisions, which helped to compile the information to conduct the accounting process of the hardware store. Then, the proper control of the merchandise had developed using the permanent inventory system, using Kardex cards, thus allowing to know exactly whether the entry or exit of the merchandise based on the valuation criteria of each item that the company has. Subsequently, the accounting process was executed based on the source documentation, an Initial Inventory was made to determine the assets, values, rights and obligations of the company, the Initial Statement of Position thus describing the financial reality of the company, the record of daily operations in the Journal where debit and credit accounts are recorded, the General Ledger that reflects the balance of each account for the transactions carried out, the Trial Balance that allows the balance of the accounts to be evidenced, the completion of the Worksheet with its respective adjustments allowed to check if the accounting records are accurate, and finally the obtaining of the Financial Statements as they are; the Income Statement, which includes income, costs and expenses, the Statement of Financial Position, which includes the asset, liability and equity accounts and the result of the financial year, the Cash Flow Statement shows the company's ability to generate cash and its equivalents, allowing the company's economic situation to be evaluated.

• Main Author: Guerrero Pasiche, Geovanna Alexandra (author)
• Format: bachelorThesis
• Language: spa
• Published: 2024
• Subjects: CONTABILIDAD Y AUDITORIA; ORGANIZACION CONTABLE; FERRETERIA; LOJA
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/30105