Organización contable en la ferreteria Madeferri de la ciudad de Piñas, período del 01 de octubre al 31 de diciembre del 2021

The Curricular Integration or Degree Work called ACCOUNTING ORGANIZATION IN THE "MADEDERRI" FAIRWARE STORE IN THE CITY OF PIÑAS, PERIOD FROM OCTOBER 1 TO DECEMBER 31, 2021, was carried out with the purpose of having an adequate accounting organization that facilitates the control and registration of all business operations, through the realization of each of the specific objectives that were raised at the beginning of the organization, in addition it is oriented to inform its owner the economic and financial situation in a given time. The development contributed to comply with the proposed objectives for the accounting organization, for this a codified and ordered plan and manual of accounts was elaborated according to the requirements and obligations of the business, which were developed through the review of documents, books, accounting files and business models, obtaining as a result a plan of accounts according to the needs of the company that can be used for later years and providing as a guide for the accountant, also the manual of accounts was elaborated according to the plan, specifying the description of the account, when and why it is debited and credited; and its respective balance. In addition, auxiliary records were prepared according to the requirements of the company and commercial accounting, this objective was developed through the review and research of documents, files and theses, which allowed to observe the structure of the auxiliary record models of sales, accounts receivable and accounts payable, thus resulting in the development of concrete and clear formats that allowed to provide accurate and necessary information to enable an adequate and orderly control of each of the operations carried out by the hardware store. It is worth mentioning that also a proposed objective of the degree work was to develop the accounting process in the hardware store, from the physical verification of the initial inventory by collecting the stock of merchandise and documents that support the rights and obligations of the company, which as of October 01, 2021 presents a total of assets of $ 476,356.26, total liabilities of $ 58,948.70 and equity of $ 417. 407.56, thus allowing to prepare the Initial Situation Statement to continue collecting all the necessary information in the memorandum of operations, which in turn helps to make the Daily Book, the same that allowed the control of the merchandise account through the application of the Multiple Account System 5 and through auxiliary records, thus continuing with the accounting process until the preparation and presentation of the Financial Statements for the period covered. After having carried out the entire accounting process, the results of the Financial Statements as of December 31, 2021 are presented as a conclusion to the curricular integration work. The Statement of Financial Position showed total assets of $ 500,035.09, total liabilities of $ 73,538.63 and equity of $ 426,496.45, while the equity of $ 496.45 is presented as of December 31, 2021. 496.45, while the Income Statement reflects a net profit of $ 9,088.89 and the Cash Flow Statement showed a total net flow of $ 19,619.34, values that constitute a contribution and guide for the owner with the purpose of contributing to the development and improvement of the hardware store, allowing in this way to obtain satisfactory economic results that help in the decision making process.

• Autor principal: Sánchez Cueva, Marjorie Cristina (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2022
• Assuntos: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACIÓN CONTABLE>; <EMPRESA>; <COMERCIO>
• Acesso em linha: https://dspace.unl.edu.ec/jspui/handle/123456789/25284