Organización contable a la empresa comercial “Acabados del Austro”, de la ciudad de Loja, octubre -diciembre 2022

The Curricular Integration work titled "Accounting Organization in the commercial company 'Acabados del Austro' in Loja city, October - December 2022" was carried out taking into consideration the current needs observed in the company to organize and record economic and financial information in a way that allows efficient access and maintains an up-to-date control of the commercial institution's transactions, thereby fulfilling the proposed objectives. First of all, the accounts plan was implemented, which includes the codes of the used counting accounts. Subsequently, an account plan manual was created to detail the debits, credits, and final balance for each account based on the company's records to codify and systematize the accounting process. As a result, accounts from assets, liabilities, equity, income, costs, and expenses were recorded, along with their descriptions. The main documents such as purchase and sales invoices, bank deposit receipts, and finally transportation receipts were collected, with all the gathered information, corresponding subsidiary ledgers were created to achieve a summary of all daily company transactions. Moreover, an initial inventory was created by physically verifying each product that the company has for sale. Similarly, assets, values, rights, and obligations were determined, establishing the overall equity of the company at present. Afterward, the initial balance sheet was generated, reflecting the assets, liabilities, and equity. Auxiliary records for sales, purchases, deposits, and expenses were created, simplifying the information provided by the company. Therefore, the daily journal was prepared, recording the company's daily operations chronologically in the form of accounting entries. Then, the account registration was executed, along with a summary of economic transactions and their respective values in the general ledger according to their codes. The process included transferring sums and balances to the trial balance and creating a worksheet with corresponding adjustments. Finally, the income statement was prepared, containing revenues, costs, and expenses. The statement of financial position was compiled, detailing assets, liabilities, equity, and profit at the end of the fiscal period. The cash flow statement was also prepared, providing insights into the company's actual financial situation, and enabling correct operational management. The statement of changes in equity was created, reflecting changes in equity from one period to another.

• Yazar: Morocho Angamarca, Dayanna del Cisne (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2023
• Konular: CONTABILIDAD Y AUDITORIA; ORGANIZACION CONTABLE; EMPRESA; LOJA
• Online Erişim: https://dspace.unl.edu.ec/jspui/handle/123456789/27763