Diseño del proceso contable del comercial peña de ruth peña aguachela, cantón puebloviejo, periodo 2023
| dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
| dc.contributor.author | Peña Mendoza, Elena Raquel | |
| dc.date.accessioned | 2023-11-21T14:52:47Z | |
| dc.date.available | 2023-11-21T14:52:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15389 | |
| dc.description | The purpose of the Curricular Integration Work entitled "Design of the accounting process of Ruth Peña Aguachela's Comercial Peña, canton Puebloviejo, period 2023" is to structure an accounting process that meets the needs of the commercial, where it allows the business to record the economic and financial activities, whose purpose is the generation of transparent and reliable information to the agency responsible for tax collection such as the SRI. The methodology used was based on a qualitative approach and by means of a correlational analysis with an Ishikawa model, the direct relationship between the variables was corroborated in order to accept the hypothesis put forward; likewise, techniques such as direct observation and interview were implemented, where the absence of an accounting process in the entity was determined. The discussion frames five phases for the customization of the accounting design: the systematization of the policies, norms and laws, the valuation of the main accounts, the processing of the purchase and sale processes, the evaluation of the daily transactions and the information presented through the structure of the balance sheets. It is concluded that the company presents a deficit in accounting, product of the empirical part in the accounting area; so it is recommended to the owner to analyze the proposed topic, where it is evident that for types of commercial companies it is advisable to opt for a perpetual inventory that facilitates the automatic update of the products with greater demand; through a specialist in accounting and financial matters. | es_ES |
| dc.description | The purpose of the Curricular Integration Work entitled "Design of the accounting process of Ruth Peña Aguachela's Comercial Peña, canton Puebloviejo, period 2023" is to structure an accounting process that meets the needs of the commercial, where it allows the business to record the economic and financial activities, whose purpose is the generation of transparent and reliable information to the agency responsible for tax collection such as the SRI. The methodology used was based on a qualitative approach and by means of a correlational analysis with an Ishikawa model, the direct relationship between the variables was corroborated in order to accept the hypothesis put forward; likewise, techniques such as direct observation and interview were implemented, where the absence of an accounting process in the entity was determined. The discussion frames five phases for the customization of the accounting design: the systematization of the policies, norms and laws, the valuation of the main accounts, the processing of the purchase and sale processes, the evaluation of the daily transactions and the information presented through the structure of the balance sheets. It is concluded that the company presents a deficit in accounting, product of the empirical part in the accounting area; so it is recommended to the owner to analyze the proposed topic, where it is evident that for types of commercial companies it is advisable to opt for a perpetual inventory that facilitates the automatic update of the products with greater demand; through a specialist in accounting and financial matters. | es_ES |
| dc.description.abstract | El Trabajo de Integración Curricular titulado “Diseño del proceso contable del Comercial Peña de Ruth Peña Aguachela, cantón Puebloviejo, periodo 2023” tiene como finalidad estructurar un proceso contable que se ajuste a las necesidades del comercial, donde permita al negocio el registro de las actividades económica y financiera, cuya finalidad sea la generación de información transparente y confiable ante el organismo encargado de la recaudación de impuestos como lo es el SRI. Se utilizó la metodología a partir de un enfoque cualitativo y mediante un análisis correlacional con modelo de Ishikawa se corroboró la relación directa que tienen las variables a manera de aceptar la hipótesis planteada; del mismo modo, se implementaron técnicas como la observación directa y la entrevista, donde se determinó la ausencia de un proceso contable en la entidad. La discusión enmarca cinco fases para la personalización del diseño contable: la sistematización de las políticas, normas y leyes, la valuación de las cuentas principales, el procesamiento de los procesos de compraventa, la evaluación de las transacciones diarias y la información presentada a través de la estructura de los balances. Se concluye, que la empresa presenta un déficit en la contabilidad, producto de la parte empírica en el área contable; por lo que se recomienda a la propietaria analizar el tema propuesto, donde se evidencia que para tipos de empresas comerciales es recomendable optar un inventario perpetuo que facilite la actualización automática de los productos con mayor demanda; a través de un especialista en materia contable y financiera. | es_ES |
| dc.format.extent | 108 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Contabilidad | es_ES |
| dc.subject | Normativa Contable | es_ES |
| dc.subject | Transacciones Comerciales | es_ES |
| dc.subject | Estados Financieros. | es_ES |
| dc.title | Diseño del proceso contable del comercial peña de ruth peña aguachela, cantón puebloviejo, periodo 2023 | es_ES |
| dc.type | bachelorThesis | es_ES |
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