Diseño e implementación de un sistema contable para la Estación de Servicio Coka, de la ciudad del Puyo, provincia de Pastaza, período 2015

Abstract

The objective of the present investigation is to implement an accounting system for the Coka Service Station in the city of Puyo in the province of Pastaza for the period 2015, in order to provide useful, truthful and understandable financial and administrative information to enable timely and effective. The proposed accounting system is a main tool based on General procedures of the accounting process facilitates the measurement of accounting actions, the predesigned General Diary, Mayor General forms; Balances, Auxiliary Registers and a Codified Account Plan to be used in the registry of economic operations carried out at the Service Station, and that is constituted as a tool to inform, plan, evaluate and control economic operations in a manner and Efficient daily. It is recommended to put into practice and apply the research proposal, in order to have timely, reliable and truthful financial information, to avoid future problems with the Internal Revenue System and other related.