Diseño de un sistema contable para la Agencia de Viajes Galápagos Travelers & Adventures S.A., cantón Santa Cruz, provincia de Galápagos

Abstract

"GALÁPAGOS TRAVELERS & ADVENTURES S.A." Travel Agency does not have an accounting system, which limits its ability to know the financial situation of the enterprise, comply with tax obligations, determine profitability, and distribute profits. This situation has been exasperated by the economic inactivity during 2022 and the lack of control of accounting records. Therefore, the general objective of the research is to design an accounting system for the travel agency, using the accounting process, which allows obtaining information for adequate decision-making at the management level. For this purpose, the research adopted an applied and documentary approach. A non-experimental research design was used. The study population comprised six people who were part of the agency. Surveys were applied to gather information on the existence of accounting policies, the feasibility of the accounting system, the suitability of computer equipment, the frequency of equipment renewal, and the organization of physical files. Based on the diagnosis, a proposal was drawn up for the implementation of an accounting system that includes a chart of accounts, daily and general ledgers, financial statements, cash flow, among others. In addition, it was suggested to improve the organization of physical files and to consider staff training. The proposed tool provides a basis for the design and implementation of an accounting system to strengthen the financial management of the agency to contribute to its development and sustainability in the competitive tourism market of Galapagos.