Aplicación de contabilidad comercial en “ELECTRODOMÉSTICOS PAREDES”, ubicado en el cantón Lago Agrio, provincia de Sucumbíos, periodo: mayo – junio/2016

This thesis is presented as a prerequisite to obtain the Engineering Degree in Accounting and Auditing, was developed when applying a commercial accounting system under the International Accounting Standards in objective to provide information in numerical terms about the economic and financial results of the company, information that up to this date the owner is unaware for the lack of accounting application, the development of present work allowed give comply with the proposed objectives that refer to the Application of Commercial Accounting, facilitating the owner to make timely decisions for the growth of their business. The proposed objectives were developed gradually applying the IAS 18 in the ordinary income that has ELECTRODOMESTICOS PAREDES product of the purchase and sale of merchandise starting with removal of the initial inventory, the source documentation provided by the owner who helped in the preparation of the Plan and Manual of Accounts, elaboration of the kardex by the weighted average system, record in the Daily Book, and the rest of the auxiliary documents, until the delivery of the Financial Statements based on the current norms and accounting laws, which served to define the sales revenues as increases in the values of the assets in economic benefits produced during the exercise and there was also a decrease in liabilities generating an increase in net worth, these economic results allow the owner of the store to know the economic situation and Real financial of your business. As a general conclusion, he awareness to the owner of Electrodomesticos Paredes of the need and importance of continuing to apply commercial accounting, whose results at the end of the accounting cycles will help in the proper decision making for the smooth running of your company.

• Autor Principal: Apolo Rogel, Gabriela Nayrobi (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2018
• Subjects: CONTABILIDAD Y AUDITORIA; CONTABILIDAD COMERCIAL; PROCESO CONTABLE; CONTROL DE INVENTARIOS
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/20847