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Proceso contable de la microempresa Perno Repuesto Jehová Shalom de la parroquia San Juan durante el periodo 2021.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | León Alvario, Dayaneth Yimabell | |
| dc.date.accessioned | 2022-10-18T04:06:44Z | |
| dc.date.available | 2022-10-18T04:06:44Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12904 | |
| dc.description | There are various actions that must be taken into account within an entity, it is important that each company, in order to carry out correct and optimal accounting, must have its expenses updated, tax payments, this makes the accounting process more reliable. The great importance of carrying out an accounting process is that it allows us to identify what type of transaction is being executed and then make a correct record in the system that is being used and identify the group of accounts in our chart of accounts it belongs to. This case study is oriented towards the accounting process of the micro-enterprise Perno Repuestos Jehovah Shalom, which lacks an adequate accounting structure to direct its activities. The development of this work had the purpose of obtaining information from the financial statements through financial ratios to determine that the non-implementation of an accounting system affects the profitability of the entity. For this, the entire accounting process was analyzed in order to identify problems in its structure. For the data collection, the techniques of survey directed to the accounting assistants and interview directed to the administrator were used. From the study of the data, it was concluded that the entity lacks a correct control in its operations, leading to errors when doing the accounting processes. | es_ES |
| dc.description | There are various actions that must be taken into account within an entity, it is important that each company, in order to carry out correct and optimal accounting, must have its expenses updated, tax payments, this makes the accounting process more reliable. The great importance of carrying out an accounting process is that it allows us to identify what type of transaction is being executed and then make a correct record in the system that is being used and identify the group of accounts in our chart of accounts it belongs to. This case study is oriented towards the accounting process of the micro-enterprise Perno Repuestos Jehovah Shalom, which lacks an adequate accounting structure to direct its activities. The development of this work had the purpose of obtaining information from the financial statements through financial ratios to determine that the non-implementation of an accounting system affects the profitability of the entity. For this, the entire accounting process was analyzed in order to identify problems in its structure. For the data collection, the techniques of survey directed to the accounting assistants and interview directed to the administrator were used. From the study of the data, it was concluded that the entity lacks a correct control in its operations, leading to errors when doing the accounting processes. | es_ES |
| dc.description.abstract | Existen diversas acciones que se deben de tomar en cuenta dentro de una entidad, es importante que cada empresa para llevar una correcta y optima contabilidad deben de tener actualizados sus gastos, los pagos de impuestos, esto opta que el proceso contable sea más confiable. La gran importancia de llevar un proceso contable es que nos permite identificar qué tipo de transacción se está ejecutando para luego hacer un correcto registro en el sistema que se esté utilizando e identificar a grupo de cuentas de nuestro plan de cuentas pertenece. El presente caso de estudio está orientado en el proceso contable de la microempresa Perno Repuestos Jehová Shalom, la misma que carece de una estructura contable adecuado para dirigir sus actividades. El desarrollo de este trabajo tuvo el fin de obtener información de los estados financieros mediante razones financieras para determinar que la no implementación de un sistema contable afecta a la rentabilidad de la entidad. Para eso, se analizó todo el proceso contable con el objetivo de identificar los problemas en su estructura. Para la recolección de datos se utilizó las técnicas de encuesta dirigida a los asistentes contables y entrevista dirigida al administrador. A partir del estudio de los datos, se concluyó que la entidad carece de un correcto control en sus operaciones, llevando a tener errores al instante de hacer los procesos contables. | es_ES |
| dc.format.extent | 44 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Proceso contable | es_ES |
| dc.subject | Sistema contable | es_ES |
| dc.subject | Ratios financieros | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.title | Proceso contable de la microempresa Perno Repuesto Jehová Shalom de la parroquia San Juan durante el periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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