“Implantación de un Sistema Contable en el Comercial “Celi Valarezo” del Cantón Catamayo. Período: Abril - Junio del 2016

The thesis entitled "IMPLEMENTATION OF AN ACCOUNTING SYSTEM IN CELI VALAREZO DEL CANTÓN CATAMAYO COMMERCIAL IN THE PERIOD APRIL-JUNE 2016" was developed in order to implement an accounting system according to the needs of the commercial to facilitate the control of its operations , Which allows the owner to know exactly their economic and financial situation for the strengthening of the same, for which it was necessary to carry out the inventory of the commercial on April 1, in which the physical verification of all movable property And real estate, in addition it was determined which is the cash that until that date counted the entity. With regard to their obligations, it was found through the invoices which are the suppliers to which they are being owed, then the capital of the entity has been determined until the present date. After the day-to-day operations it was necessary to have the support of ancillary books that were designed to take better control of purchases, sales, accounts receivable and pay, established a plan and manual of accounts coded and ordered according to The needs of the business that allowed the proper use and registration of its business activities, it was possible to obtain the Initial Statement and the respective memorandum of operations, followed by the ordered and chronological recording of the transactions generated daily, Accounting records in the journal, summarizing the information in the general ledger, to move to the balance sheet and to perform the worksheet with the respective adjustments, thus capturing the results in the Income Statement, Statement of Financial Position and the Statement of Flow Of the Cash. 5 Subsequently, the application of financial indicators of liquidity, activity, indebtedness and profitability that helped to evaluate the financial performance of the commercial. Finally, we present the conclusions and recommendations of the results obtained, which establishes that through the implementation of an accounting system, it will allow the owner to know the financial economic reality of the commercial "Celi Valarezo".

• Autor principal: Arrobo Carrillo, Jenny Ángela (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2017
• Matèries: CONTABILIDAD; SISTEMA CONTABLE; CONTROL DE OPERACIONES; ECONÒMICA FINANCIERA
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/17666