Diseño e implementación de un Manual de Contabilidad para la Empresa Electroalmacenes DMJ, en la ciudad de Riobamba

Abstract

This research work deals with a Design and Implement of an Accounting Manual for the Electric Store Accounting Department DMJ Enterprise which emerged with the proposal of guaranteeing efficiency of personnel and collecting accounting rules, laws and accepted techniques for a good function because the finance information is a clue tool for attending the enterprise finance as well as to evaluate the usage of resources. To understand easily the Accounting Manual, it has divided into four chapters. The first one deals with the definition of the Research Problem focusing Planning and justifying the problem. The Delimitation of the Problem and Objectives; a Concept Frame is structured discussing technical concepts. On chapter II the diagnostic and analysis of the nowadays situation of the enterprise is explaining, its finance situation, mission, vision, and structural flowchart, ending with the FODA analysis. On chapter III, the structure of the ACOUNTING MANUAL is detailed, beginning with the Accounting Introduction, Patrimony of the Enterprise, Accounting Methodology, accounting Cycle, General Plan of Sales, Labor Aspect. Inventories, Trade, Cash and Credit Sales, Documents and Charging Accounts, Value Added Tax, Income Tax, Fixed Assets an finally the Finance Closing. On chapter IV, conclusions and recommendations to improve the accounting function of the enterprise.