IMPLEMENTACIÓN CONTABLE EN EL “COMERCIAL STIVEN” DE LA CIUDAD DE ZAMORA, PERÍODO DEL 01 DE SEPTIEMBRE AL 31 DE DICIEMBRE DEL 2020

The thesis work called: ACCOUNTING IMPLEMENTATION IN THE “COMMERCIAL STIVEN” OF THE CITY OF ZAMORA, PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2020, aims to implement commercial accounting to know the economic-financial situation of the company and in this way, provide its owners with relevant information that allows them to make precise decisions aimed at strengthening and maximizing the commercial. In order to achieve the proposed objectives, it began with the analysis of the main activities carried out by the company, detailing all the goods, values and obligations of the salesperson that were included in the initial inventory, which helped to prepare the statement of situation initial; then, considering the financial operations of the company, the main accounts were established within the plan and accounts manual; with the source documents, the memorandum of operations for the period from september 1 to december 31, 2020 was prepared; for subsequent recording in the journal, general ledger, auxiliary ledger, trial balance, worksheet with its relevant adjustments, until obtaining the financial statements. Finally, conclusions and recommendations were raised aimed at improving and solving the problems found within the commercial sector, highlighting the practical application of the accounting process, which facilitated the obtaining of financial statements, such as the income statement that shows income of $ 6,563.33 and expenses of $ 9,104.98, obtaining a loss of $ 2,541.65. Having clear, orderly, pertinent and reliable information promotes better administrative accounting management, because it allows owners to make sound decisions aimed at achieving better economic returns in subsequent periods.

• Autor principal: Paqui Quizhpe, Lucia Marisol (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2021
• Matèries: CONTABILIDAD; IMPLEMENTACIÓN CONTABLE
• Accés en línia: https://dspace.unl.edu.ec/jspui/handle/123456789/24150