Reorganización contable en la empresa “Visualcorp Diseño Gráfico y Publicidad” de la ciudad de Loja, período del 01 de octubre al 31 de diciembre del 2021.

The degree work called denominated Accounting Reorganization in the Company "VISUALCORP GRAPHIC DESIGN AND ADVERTISING" OF THE CITY OF LOJA, THE PERIOD FROM OCTOBER 1 TO DECEMBER 31, 2021, it was carried out in order to know the financial-economic situation of the company which facilitated the making of favorable decisions that will contribute to the development of the entity. In order to comply with the first objective, the initial inventory was developed, where it was necessary to go to the company to make the physical verification of the assets, values, rights, and obligations, resulting in an asset of $ 39.247,25, a liability of $ 3.776,52, and equity of $ 35.470,73 present values already in the Initial Balance Sheet. In the same way, an account plan was prepared according to the needs of the company, where each account used in the development of the accounting process was classified and coded to facilitate the registration of the activities made in the entity. Likewise, the manual of accounts was carried out based on the plan, specifying the dynamics of the description of each one of them. Such as because it is debited, because it is credited, and therefore its respective balance is already a debtor or a creditor. Finally, with the information obtained for the third and fourth objectives, auxiliary record formats were designed for sales, purchases, accounts receivable for outstanding customer balances, accounts payable for outstanding balances to suppliers, adjustments, payroll to establish salary values, amortization table to know the payment that is made each month to the financial institution; and finally, for the fifth objective, the accounting process was developed from the accounting of the records of the transactions in the Daily Book, where these were transferred to General Ledger proceeding to prepare the Verification Balance and the Work Sheet until the preparation and presentation of the Financial Statements for the period covered. After completing the entire accounting process, the results are presented as of December 31, 2021, starting with the Statement of Financial Position with an asset of $40,762.95, a liability of $4,399.38 giving as equity a total of $36,363.57 while the Income Statement reflects a profit of $892,84 and the Cash Flow Statement presented a total net flow of $2,493.73, values that constitute a contribution and guide for the owner-manager in order to contribute to the development and improvement of the company, It Allows this way to obtain satisfactory economic results that help decision-making.

• Auteur principal: Chamba Pinta, Andrea Catherine (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2023
• Sujets: <CONTABILIDAD Y AUDITORIA>; <EMPRESA>; <LOJA>; <PUBLICIDAD>
• Accès en ligne: https://dspace.unl.edu.ec/jspui/handle/123456789/26914