Diseño De Un Sistema Contable Para La Joyerúa Y Relojería Romanza De La Ciudad De Loja En El Periodo Del 01 De Enero Al 30 De Junio De 2015

This thesis titled "DESIGN OF AN ACCOUNTING SYSTEM FOR JEWELLERY ROMANZA CITY OF LOJA IN THE PERIOD FROM 01 JANUARY TO 30 JUNE 2015," general objective is the design of an accounting system in the Watch and Jewellery Romanza, which allowed us to know in a timely manner the economic and fin...

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Bibliografski detalji
Glavni autor: Torres Jara, Inés Janine (author)
Format: bachelorThesis
Jezik:spa
Izdano: 2016
Teme:
Online pristup:http://dspace.unl.edu.ec/jspui/handle/123456789/15650
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Sažetak:This thesis titled "DESIGN OF AN ACCOUNTING SYSTEM FOR JEWELLERY ROMANZA CITY OF LOJA IN THE PERIOD FROM 01 JANUARY TO 30 JUNE 2015," general objective is the design of an accounting system in the Watch and Jewellery Romanza, which allowed us to know in a timely manner the economic and financial situation of the company in order to achieve greater economic benefits with the right decision. Compliance was given to the specific goals outlined in the draft theses which are: "Create a chart of accounts according to the needs of the jewelery and watches Romanza"; "Performing the accounting process from logging operations until the presentation of basic financial statements such as: State Economic Situation, statement of financial position and cash flow statement" and "Analyze economic - financial situation of the Jewelry & Watches Romanza by applying financial indicators ". To make the accounting process, started with physical observation and collection company source documentation, allowing to obtain the initi inventory, plan and manual accounts according to the economic movement of the company, accounting format was developed to develop information 5 of translating them daily economic activities in the Daybook, Ledger and Trial Balance and worksheet, plus ledgers purchasing and sales detailing these transactions in cash or credit which facilitated maintain inventory control developed then the financial statements was made, starting with the economic Situation State, the statement of financial position and cash flow statement, through which the financial indicators applied to assess the economic and operational financial performance of the company , revealing that he has good liquidity to cover its short-term liabilities expecting $ 3.01 for every dollar owed, the activity indicator indicates that the products have rotated 0.83 times over a period of 180 days considering it is a very low result for company, and the indicator of profitability on sales shows a percentage of 3.53% product of the operational activity of the same. Concluded the thesis the respective conclusions and recommendations to the owner as they are performed: Through the presentation of financial statements and application of indicators a precise knowledge of the economic and financial situation of the company was obtained, is presented as recommendation to continue with the presentation and analysis through the application of financial indicators of liquidity, activity, indebtedness and profitability, to control the behavior of the company against internal and external economic factors.