ORGANIZACIÓN CONTABLE Y TRIBUTARIA EN LA FERRETERÍA ‘‘EL AUSTRO’’ DE LA CIUDAD DE LOJA, PERIODO ENERO-MARZO 2016’
This thesis work called ‘‘ACCOUNTING AND TAX ORGANIZATION IN THE HARDWARE SHOP ‘‘THE AUSTRO’’ OF THE CITY OF SHOP, PERIOD JANUARY-MARCH 2016’’, was made due to the need to have an adequate accounting organization to facilitate it the control and registration of each and every one of its operations t...
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| Formato: | bachelorThesis |
| Lenguaje: | spa |
| Publicado: |
2017
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| Acceso en línea: | http://dspace.unl.edu.ec/jspui/handle/123456789/19667 |
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Agregar Etiqueta | Sumario: | This thesis work called ‘‘ACCOUNTING AND TAX ORGANIZATION IN THE HARDWARE SHOP ‘‘THE AUSTRO’’ OF THE CITY OF SHOP, PERIOD JANUARY-MARCH 2016’’, was made due to the need to have an adequate accounting organization to facilitate it the control and registration of each and every one of its operations through the execution of each of the specific objectives that were raised and allows its owner to know efficiently and in turn obtain economic-financial information. The development contributed to fulfill the proposed objectives for an accounting and tax organization, for it was developed a plan and manual of accounts codified and ordered according to the requirements and obligations of the business, then continued with the development of the accounting process to starting from the lifting of the Initial Inventory through the collection of physical stocks of merchandise and documents that support the rights and obligations of the company, thus allowing the elaboration of the respective Initial State of Situation to continue with the orderly and systematic registration of the Daily Book, the same one that made it possible to carry out the control of the merchandize account through purchase and sales auxiliaries until its regulation or adjustment corresponding to the end of the accounting period, in addition was made the wholesale, to later verify the balances in the Check Balance and Worksheet where the a and finally 5 the Financial Statements were prepared. Subsequently, the financial indicators were applied. In order to comply with the aforementioned objectives, it was necessary to apply methods and techniques in order to obtain the necessary information and comply with them. For this purpose, interviews were conducted with the Owner Manager to know the information of all sales and purchase invoices, for this to be able to realize and implement the accounting organization with the purpose of knowing its economic-financial situation and obtaining the Financial Statements. The results show all the Accounting Process obtained on March 31, 2016, in the structure of the Statement of Financial Position acquired a Total Asset of $ 453,787.10, has a Total Liability of $ 8,345. 16, and a Heritage of $ 445,441.94. The Income Statement reflects a net income of $ 19,415.98, and the Statement of Cash Flow with a positive balance of $ 16,909.86. Following the application of financial indicators such as Liquidity, Activity, profitability and Indebtedness capacity, which allowed the owner to have a better vision for the competitiveness of their business, maintaining their prestige to the suppliers and taking care of the experience of service and quality before the competition. |
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