“ORGANIZACIÓN CONTABLE Y APLICACIÓN DE INDICADORES FINANCIEROS EN LA ACADEMIA DE INGLÉS CADIL ENGLISH CENTER, PERÍODO ENERO- JUNIO DEL 2020”

The thesis entitled "ACCOUNTING ORGANIZATION AND APPLICATION OF FINANCIAL INDICATORS IN THE CADIL ENGLISH CENTER ENGLISH ACADEMY, PERIOD JANUARY - JUNE 2020" was developed in accordance with the provisions of the Academic Regulations of the National University of Loja, prior to obtaining the degree of Engineer in Accounting and Auditing, Certified Public Accountant Auditor. This thesis work was carried out in compliance with the general objective: "Perform an accounting organization and application of financial indicators to the academy CADIL English Center period January - June 2020", in order to know and establish an efficient control of all its operations, keeping an accounting record in an orderly manner and with logical sense which allows to obtain reasonable financial statements, which will serve as a basis for the application of financial indicators with which it is possible to know and analyze the financial reality of the academy. Thus, focused on the general objective, the present thesis work began with the compilation of the source documentation followed by a plan and manual of accounts that allowed to register and order the daily operations in the different accounting books such as: initial inventory, initial situation statement, daily book, general ledger, trial balance, work sheet, until reaching the financial statements which show a positive result, which can be observed in the net profit obtained of $ 4. 231.84; with respect to the application of financial indicators, they were applied based on the results obtained for this period, starting with the application of liquidity indicators, followed by activity, indebtedness and profitability indicators, which helped to know and analyze the economic-financial situation of the academy. 5 The elaboration of this work, both in its theoretical and practical part, is based on the application of different methods, starting with the scientific method that allowed the classification of concepts based on proven theories; followed by the deductive and inductive methods with which it was possible to order and classify the information gathered and carry out the accounting cycle; the mathematical method was used to develop the operations that revealed the reasonableness of the financial statements, and finally, the analytical and synthetic methods are presented, which were used to systematize and provide solutions to certain problems that arose in the development of the flow of operations, thus facilitating the preparation of conclusions and recommendations that are expected to contribute to sound decision making. With the results obtained, after having completed the thesis work, it is established that through the accounting organization the consortium members can know the economic and financial reality of the academy, which will help them to make timely decisions. It is also recommended to the partners to take into account the realization of an accounting organization in the future that will allow them to establish an effective control of their operations and help them to optimize their resources.

• Autor Principal: Becerra Nero, Carolina Alexandra (author)
• Formato: bachelorThesis
• Publicado: 2021
• Subjects: CONTABILIDAD; ORGANIZACIÓN CONTABLE
• Acceso en liña: https://dspace.unl.edu.ec/jspui/handle/123456789/24216