Diseño de un sistema contable del comercial Hidalgo Castelo de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present degree work is to design an accounting system for the Comercial Hidalgo Castelo of the city of Riobamba, in order to provide the entity with true, timely and truthful information, which will help keep a daily record of the transactions carried out by the entity. business. During the development, several methods, tools and research techniques have been used to facilitate the collection of information that helps to develop the work; Through the application of the survey applied to the personnel, it was possible to know about the problems and needs that the premises present, which allowed identifying that the company does not have an accounting system that helps the organization to keep its records and the ignorance of the situation. economics of it. An accounting system has been designed in which a chart of accounts that the company will manage is presented, the same one that was developed based on its activity, formats such as invoices, receipts of income, receipts of expenditure, order notes were designed. As accounting auxiliary books there are the daily book, general ledger, trial balance, merchandise control cards and cash reports. Regarding the financial statements, there is the income statement, balance sheet, cash flow, statement of changes in equity and explanatory notes, finally an exercise was carried out for the application of the system that has been designed. Therefore, the application of this system is recommended to the manager to have better control over the economic movements carried out by your company and in this way obtain timely information that will give you a clear vision of your financial status for decision making