Diseño de un sistema contable para la empresa “Comercial David”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present design of an accounting system for Comercial David in the city of Riobamba, province of Chimborazo, had as objective the respective control of the economic activities of the company and the decision making based on the results of these. In the present work the quantitative modality was used, because, by means of a survey that was made to the personnel of Comercial David, where the situation of the company was reflected; in addition also the field investigation was made, that inferred in the visits in situ, so that it was possible to be evidenced how the processes were carried out, where at the same time it was verified that the company did not have an accounting system that speeds up the processes of registration of each one of the transactions made, which made difficult the control of the operations, the management and also the handling of its resources; It was also evidenced that they did not have a professional accountant, the financial support documents were not accurate or orderly, there were variations in the comparison between book accounts and physical existence, such as merchandise, accounts receivable, tax obligations; and therefore the profit or loss was not accurate. In addition, the company lacked a manual of functions or policies established and socialized with the employees, which diminished the effective control over the operations and other operative functions, which has directly influenced the calculation of the profits of the fiscal year. Therefore, it has been concluded that this degree work will contribute significantly to the company, and that it reflects the real financial situation the company is going through; Therefore, it is recommended to Comercial David the application of the accounting system, since it will allow to maintain an adequate administration of the resources, to the opportune registration of the commercial operations and will reflect exact calculations on the operations of the economic exercise, and also the calculation of its profits or losses, taking into consideration that the model of the system will detail the financial statements in an automatic way, being this the main tool for the users of financial information for the decision making within the company