Aplicación de la contabilidad en la Academia de Matemáticas “GC” Guillermo Contento de la ciudad de Loja. Período del 1 de septiembre al 31 de diciembre del 2017
With APPLICATION OF ACCOUNTING IN THE "MATHEMATICS ACADEMY" GC "GUILLERMO CONTENTO" OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 1 TO DECEMBER 31, 2017. It has been proposed in order to strengthen the methodological process learned about the service accounting of educational servic...
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Médium: | bachelorThesis |
Jazyk: | spa |
Vydáno: |
2018
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Témata: | |
On-line přístup: | http://dspace.unl.edu.ec/jspui/handle/123456789/21459 |
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Shrnutí: | With APPLICATION OF ACCOUNTING IN THE "MATHEMATICS ACADEMY" GC "GUILLERMO CONTENTO" OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 1 TO DECEMBER 31, 2017. It has been proposed in order to strengthen the methodological process learned about the service accounting of educational services companies For this, the plan and manual of accounts based on the activities of the academy have been prepared, then the initial inventory survey was carried out in order to know the assets, liabilities, patrimony of the academy and, following the elaboration of the sales assistants and purchases made based on the source documents of sales and purchases, the same ones that served as support for carrying out the accounting process that starts with the initial status and ends with the preparation of the statement of results, status financial and statement of cash flows which leads to the application of accounting to the academy After applying the accounting to the Academy of Mathematics "GC" Guillermo Contento it was possible to determine loss of $ 2,125.02 due to the excess of the personnel that works in the entity and as a result of this the disbursements that are paid for the employer's obligations and the social benefits causes to pay high amounts of money, this associated with the lease of commercial premises produces loss in the fiscal year. The company can keep competing in the market because the training programs offered by the institution is well received by high school graduates who wish to enter the University, provided that it reduces staff, retaining the necessary and trained staff, leading to the academy being maintain and be competitive in the market. |
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