Elaboración de guía contable y tributaria para las empresas comercializadoras de repuestos automotrices del barrio juan de salinas de la ciudad de Loja
The Curricular Integration Work named: Elaboration of an accounting and tax guide for the companies that sell automotive parts in Juan de Salinas neighborhood of Loja city, was developed with the purpose of creating an instrument of support and guidance in the accounting and tax field, which promote...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2022
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| Schlagworte: | |
| Online Zugang: | https://dspace.unl.edu.ec/jspui/handle/123456789/25386 |
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Tag hinzufügen | Zusammenfassung: | The Curricular Integration Work named: Elaboration of an accounting and tax guide for the companies that sell automotive parts in Juan de Salinas neighborhood of Loja city, was developed with the purpose of creating an instrument of support and guidance in the accounting and tax field, which promotes the proper execution of each of the economic activities; in addition, to comply with the prerequisite to obtain the Degree and Title in Accounting and Auditing. For the development of this Degree Project, we proceeded to select the population of eighty-one (81) companies dedicated to the commercialization of automotive parts in the Juan de Salinas neighborhood of Loja city, to whom the research instrument (survey) was applied to evaluate their knowledge; obtaining as a result, that eight of the merchants have a low level of accounting and tax knowledge; therefore, their main weaknesses were taken into account for the development of the guide. Subsequently, policies were established for compliance with accounting procedures, detailing step-by-step activities for proper internal control of the company's resources; in addition, a plan and manual of accounts were elaborate, considering the respective codification, description and accounting treatment of each of the accounting accounts; likewise, standard entries and formats were prepared for recording the company's daily transactions. On the other hand, in the tax area, the sequence of steps to follow for the registration of the Single Taxpayers Regime and examples of the process to file taxes online were presented. At the same time, flow charts were designed to make it easier for the reader to understand the procedures presented, with the purpose to promote their accounting and tax education through a support tool developed according to their needs and shortcomings. In conclusion, the accounting and tax guide is a study tool that allows the staff of the automotive parts commercialization companies to have a better management and efficiency in their daily work. |
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