Organización Contable en el Restaurante “RISCOMAR” del Sr. Fredy Maldonado de la Ciudad de Loja, Período del 01 de Octubre Al 31 de Diciembre del 2022

The present work was titled Accounting Organization at “RISCOMAR” Restaurant, whose owner is Mr. Fredy Maldonado of Loja city, from October 1st. to December 31st, 2022. The general objective was to improve the accounting organization of it, so that Mr. Maldonado can understand the real economic situation with the help of financial statements. According to the system- academic regulation that rules National University of Loja, it is also an essential requirement to get the Professional Degree at Accounting and Auditing, the development of the Curricular Integration work, that is carried out through the usage of necessary bibliographic materials for the development of theoretical practice: investigation of norms, standards and laws for the construction of the bibliographic review. consequently, it was made the analysis of daily operations carried out at “RISCOMAR” Restaurant. It helps me to make a plan and manual of accounts, as well as auxiliaries books used to record transactions in accounting ones. The fulfillment of the objectives were done successively with the development of the Curricular Integration work, therefore the first objective was achieved, which detailed the development of an appropriate accounting plan according to the needs and services of the restaurant. Based on this information, it was made a manual that explains the description of this account, movements and its relevant balances after the accounting process, which were subsequently used in the development of the accounting process. The initial inventory of the restaurant’s assets, rights and obligations was continually carried out, therefore, purchasing, sales, salary and social benefits assistants were made. They allow us to have more detailed control of the restaurant’s daily transactions. Finally, the transactions made by the restaurant are recorded chronologically at each stage that makes up the accounting process until the Financial Statements are obtained, resulting in the following values: in assets $139,710.29, in liabilities $7,616.80 and equity $132,093.48, thus applying the mathematical method in the different calculations of each of the phases of the accounting process.

• Glavni avtor: Masabanda Chaquinga, Jair Andrés (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2023
• Teme: ORGANIZACION CONTABLE; RISCOMAR; CONTABILIDAD Y AUDITORIA; EFECTIVO
• Online dostop: https://dspace.unl.edu.ec/jspui/handle/123456789/28326