Organización contable en el comercial “MULTISERVICIOS PAULA” del cantón Saraguro, provincia de Loja. Periodo del 01 de septiembre al 31 de diciembre del 2017

The thesis work entitled ACCOUNTING ORGANIZATION IN THE COMMERCIAL "MULTISERVICIOS PAULA" DEL CANTÓN SARAGURO, PROVINCE OF LOJA. PERIOD FROM 01 SEPTEMBER TO DECEMBER 31, 2017, aims to propose an accounting organization that allows the owner to know the economic-financial situation of the company, and thus make decisions for the growth of it. The development of this work allowed to comply with the stated objectives that refer to the Accounting Organization, starting with the development of a plan and manual of accounts, which allowed to sort the accounts of assets, liabilities, assets, income, costs and expenses; with its description and its respective coding which will allow identifying them during the accounting process. An initial inventory was carried out, making the physical count of each of the articles and values held by the company, to determine the assets, rights and obligations and to publicize in general the assets with which the company currently has, which facilitated the development of the accounting process. Likewise, the auxiliary sales records were made, by means of a weekly register detailing in these the transactions made in cash or credit, auxiliary purchases that were made on a monthly basis, the auxiliary accounts receivable used to control sales on credit made to customers, the role of 5 payments and the role of provisions for social benefits, the calculation of the aforementioned provisions was developed, such as the thirteenth, fourteenth and the reserve fund to be used in the different transactions of the daily book. Subsequently, the accounting process was developed through the permanent inventory control system, starting with the Initial Inventory, the Initial Situation Statement, the record of daily operations in the Daily Book, the General Ledger, the passage of sums and balances to the Balance of Verification, the realization of the Worksheet with respective adjustments, and the Financial Statements such as: the Income Statement where the net profit of the exercise was determined; in the Statement of Financial Position assets, liabilities and equity are reflected; the Statement of Cash Flow, which reflects the movements of the cash account and banks, finally, the explanatory notes to the Financial Statements were prepared. Finally, the respective conclusions and most relevant recommendations of the whole work were established and presented, which constitute an important tool for the owner in the decision making process.

• Yazar: Sarango Guaillas, Nila Rocio (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2018
• Konular: CONTABILIDAD; ORGANIZACIÓN CONTABLE
• Online Erişim: http://dspace.unl.edu.ec/jspui/handle/123456789/21441