Diseño de un Sistema Contable en la Empresa “PC Internacional” de la Ciudad de Loja. Período: Abril - Junio del 2016
The research work of thesis entitled "DESIGN OF A ACCOUNTING SYSTEM IN THE COMPANY" INTERNATIONAL PC "OF THE CITY OF SHOP. PERIOD: APRIL - JUNE 2016 "was developed with the purpose of designing an Accounting System, according to the economic activities carried out daily by the co...
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| 格式: | bachelorThesis |
| 語言: | spa |
| 出版: |
2017
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| 主題: | |
| 在線閱讀: | http://dspace.unl.edu.ec/jspui/handle/123456789/18377 |
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添加標簽 | 總結: | The research work of thesis entitled "DESIGN OF A ACCOUNTING SYSTEM IN THE COMPANY" INTERNATIONAL PC "OF THE CITY OF SHOP. PERIOD: APRIL - JUNE 2016 "was developed with the purpose of designing an Accounting System, according to the economic activities carried out daily by the company, which allowed obtaining real and timely information, to provide a significant contribution to the owner who Will allow to make right decisions in the control and management of its economic resources. In order to fulfill the stated objectives, reference is made to the realization of the inventory in order to know the real value of the assets, liabilities and equity, through the physical verification of the values, goods and obligations; For the registration of the merchandise account the system of permanent account or perpetual inventory was applied, using kardex cards, valued with the weighted average method; The plan and manual of accounts was prepared according to the needs of the Company "International PC", using International Accounting Standards consistent with the economic activity of the company that allowed the proper use of the daily operations that it performs; Was designed the auxiliaries of purchases, sales, accounts receivable, accounts payable, role of payments, role of provisions, book banks, bank reconciliations for a better control of economic operations, where the transactions generated are detailed analytically and orderly ; The development of the accounting process using the permanent account system until it establishes the Financial Statements; We proceeded to analyze the obtained source documentation, then the initial inventory was carried out with this information, we obtained the Initial State of Situation with its respective memorandum of operations, and then proceed with the ordered registration of the transactions generated daily, Accounting information in the ledger, summarizing the information in the general ledger, 5 to move to the balance sheet and perform the worksheet with the respective adjustments, thus recording the results in the Income Statement, Financial Statement, Statement of Cash Flow Cash; To finally carry out the application of financial indicators in the period April - June 2016, with its respective graphical representation and interpretations, evaluating the economic and financial performance of the Company. The methodology used in the present work is the Permanent Account System that allowed the control of merchandise inventories and obtaining the gross profit in sales, for the development of the objectives the following methods were used: scientist was used in the review Of literature; Deductive allowed to base the norms and laws; Inductive was the preparation of accounting records; Analytical framework with which the information of the financial indicators was analyzed; Obtained the conclusions and recommendations. Finally, it presents the conclusions and recommendations of the results obtained, highlighting the importance of an accounting design in the company and the application of financial indicators, which will help the owner to obtain a better control in the development of the activities he performs with the Purpose of knowing your real economic - financial situation in a timely manner, which will enable you to make sound decisions |
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