Diseño de un sistema contable en la empresa "lubriar" de la ciudad de Loja, perìodo: Abril-Junio del 2016

This thesis entitled "DESIGN OF AN ACCOUNTING SYSTEM IN THE ENTERPRISE "LUBRIAR" IN THE CITY OF LOJA. PERIOD: APRIL-JUNE 2016" dedicated to the sale of accessories, cooling lubricants and cleaning products for all types of motor vehicles and motorcycles, has the main objective to design an accounting system that let know the economic situation of the company, with the purpose of making successful decisions to achieve greater benefits. Specific objectives: to carry out an initial inventory through the physical verification, to know the assets, values and obligations that the company has and thus to perform the state of initial situation with which the whole accounting process was started, elaborate a plan and an account manual based on the commercial activity and the needs of the company, for which accounts are established with their description and their respective coding, operations memorandum, execution of the journal, general ledger, check balance, worksheet, presentation of financial statements such as: income statement, statement of financial position, cash flow statement reflecting the economic results obtained in the period, design of auxiliary books such as: purchase and sales assistant to maintain adequate control of merchandise and the cash handled by the company, accounts payable for the registration of payments made to suppliers and accounts receivable detailing sales on credit granted to customers and finally the application of financial indicators. The methodology in this thesis work is the multiple account system, which allowed the registration and control in movement of the merchandise account, in order to carry out the accounting of transactions related to both purchases and sales. The most relevant conclusion after applying the financial indicators is that the company has a liquidity that has allowed it to pay its expenses and obligations in the short term and thus to continue with the normal development of the company.

• Հիմնական հեղինակ: ARMIJOS JUMBO, LISSBETH CAROLINA (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2017
• Խորագրեր: CONTABILIDAD Y AUDITORIA; DISEÑO SISTEMA CONTABLE; EMPRESA LUBRIAR DE LA CIUDAD DE LOJA; PERIODO ABRIL-JUNIO DEL 2016
• Առցանց հասանելիություն: http://dspace.unl.edu.ec/jspui/handle/123456789/17734