Aplicación de los procesos contables a los ingresos de la Empresa Sanjordico Cia. Ltda, de la parroquia Guare en el periodo 2022.
During the year 2022, Sanjordico Cía. Ltda., based in Canton Baba, Ecuador, proved a strong adherence to accounting processes following International Financial Reporting Standards (IFRS), especially IFRS 15, "Revenue from Contracts with Customers." The company set up precise procedures to...
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| Materyal Türü: | bachelorThesis |
| Baskı/Yayın Bilgisi: |
2023
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| Online Erişim: | http://dspace.utb.edu.ec/handle/49000/15305 |
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Etiketle | Özet: | During the year 2022, Sanjordico Cía. Ltda., based in Canton Baba, Ecuador, proved a strong adherence to accounting processes following International Financial Reporting Standards (IFRS), especially IFRS 15, "Revenue from Contracts with Customers." The company set up precise procedures to find contracts with customers and adequately distribute the total contract prices to different performance obligations when necessary. The annual revenue amounted to USD$991,232.63, primarily derived from "Sale of Goods," with a net profit margin of 0.85%. A solid return on equity (ROE) of 39.03% was achieved. In summary, the company effectively followed IFRS 15, achieving consistent revenue and outstanding profitability. It is recommended to diversify income sources, adjust pricing policies, and keep regular reviews for continued success |
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