Implementación de un proceso contable y el cumplimiento de las obligaciones tributarias del Centro de Servicios Informáticos MI PC durante el año 2011.

The development of complex business world and its many possibilities generate rapid changes in the sector socio - economic, is where accounting management science seeks to develop efficient and effective CPAs, professionals who know the real needs of enterprises and institutions and especially the importance of dealing with the use of accounting records to make decisions that are routed to maximize the benefits of business; based on this statement was made this research work in the canton Quevedo, province of Los Rios in the offices of the Information Services Center "My Computer" located at Av Quito s / n New Quevedo industry, with a duration of 240 days. Accounting records were used to sort the data collected were: baseline status, general ledger, general ledger card, transcript, trial balance, profit and loss statement and balance sheet. The objectives were:  Implement a process accounting and compliance with tax obligations in the Computer Services Center "My Computer" in 2011.  Establish a diagnosis Computer Service Center "My Computer" to determine the accounting requirements.  Apply the accounting process, the computer service center "My Computer" in 2011.  Conduct analysis of financial results in the computer service center "My Computer" in 2011.  Prepare the statement of Income Tax and the Value Added Tax in the Computer Services Center "My Computer" in 2011.For the respective diagnostic technique was used SWOT analysis determined the internal and outstanding strength that owns proprietary capital to produce and most significant weakness is that the company does not have accounting records. For financial statements, the results were: The overall balance recorded a further increase in current assets available with $ 35,097.15, the highest concentration of liabilities in the social provisions for paying with $ 2,824.33 in equity while the largest share is located in the capital with $ 31,471.73, on the other hand the state income showed a profit of $ 13,077.45. Financial reporting rates greater participation are: Liquidity at $ 6.15; inventory turnover with 96 times; borrowing 12.35% and 36.92% profitability with cost. Forms for tax taxation determined as follows: The VAT is declared on a monthly sum in the period 2011 total $ 5,340.82, while the income tax was $ 3,198.54. After the results established hypothesis is accepted at the beginning of this research work.  Implementation of an accounting process in the computer service center "My Computer" to determine the current financial situation of the company.

• Autore principale: Buste Castro, Cristina Elizabeth (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2012
• Soggetti: Proceso contable; Cumplimiento; Obligaciones tributarias
• Accesso online: https://repositorio.uteq.edu.ec/handle/43000/2120