IMPLEMENTACIÓN DE LA CONTABILIDAD EN EL ALMACÉN “AUTOPARTES Y ACCESORIOS LOJA” DE LA CIUDAD DE LOJA. PERIODO DEL 01 DE SEPTIEMBRE AL 31 DE DICIEMBRE DEL 2017

The thesis work called: IMPLEMENTATION OF ACCOUNTING IN THE WAREHOUSE "AUTOPARTS AND ACCESSORIES LOJA" OF THE CITY OF LOJA. PERIOD FROM 01 SEPTEMBER TO DECEMBER 31, 2017, was carried out with the purpose of offering a tool to control the resources available to the company and improve the efficient development and development of the same. With the implementation of accounting in the warehouse "AUTOPARTES Y ACCESORIOS LOJA", the main objective of this work was fulfilled, which helps to strengthen the financial management of this business, and therefore the growth and development of its commercial activities. It began with the design of an Account Plan duly ordered and codified according to the needs and policies of the warehouse; with its respective manual of accounts where the concept and meaning of each account is detailed, the reason for their debits and credits and the balance that each of them owns, so that it serves as a tool of support and consultation in the accounting process. The preparation of the Initial Inventory continued, which was done by physical verification of the assets, using the count of the existing items in the warehouse, as well as the warehouse obligations with which the fiscal year opens. ; thus establishing the Initial Situation Statement. 5 Subsequently, auxiliary records of purchases, sales, accounts payable and accounts receivable were designed, where the information contained in the source documentation of the warehouse files was recorded in detail to facilitate the correct recording of transactions. The accounting process was developed based on the source documentation, to its respective Jornalization in an orderly and systematic manner; to then continue with the Majorization of each one of the accounts resulting from the exercise to continue with the Balance of Verification and the Worksheet that facilitated the preparation of the Financial Statements, which allowed to know the economic and financial results of this accounting period . Finally, the result was the implementation of an accounting process in the warehouse "AUTOPARTES Y ACCESORIOS LOJA", which allows the warehouse to have a better organization and control of its operations, in addition to having reliable information on the economic situation and financially; this is why the owner is recommended to apply the accounting system as a tool that allows them to know the current condition of the warehouse and facilitate the taking of adequate decisions focused on the development and good use of the resources that make up the same.

• Main Author: Cuenca Tapia, Jessica Juliana (author)
• Format: bachelorThesis
• Language: spa
• Published: 2018
• Subjects: CONTABILIDAD; INVENTARIO
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/21029