Diseño e implementación de un sistema contable para la Hostería Bambú, de la ciudad de Riobamba, provincia de Chimborazo en el año 2013

Abstract

The objective of this degree work was to design and implement an accounting system for the bamboo inn, in the city of Riobamba, Chimborazo province in 2013, with the aim of optimizing resources, guaranteeing reliability of information and reasonableness in Financial statements. The investigation techniques that were used were the observation that allowed obtaining a clearer and more objective vision of the company's activities and establishing relationships between the facts, highlighting characteristics and identifying existing shortcomings, interviews applied to the owner and administrative assistant of the “Hostería Bambú ”, to obtain information about the services it provides and under what conditions it performs them. For this reason, an accounting system was designed and implemented with the purpose of preparing financial statements through the adoption of an accounting system based on International Financial Reporting Standards that allows making accurate decisions that guarantee its development over time; since it provides economic and productive development. By adopting the Standards, it facilitates the preparation of the Financial Statements, in order to be comparative and provide a basis for making correct decisions in the operations of the company and meet the objectives of the standard, which is to present financial statements in an understandable, reasonable and specific way. . The findings found were: there are no accounting procedures for the management of resources, it does not carry out balances, it will not be able to carry out adequate planning through budgets, late payments to suppliers and to state agencies. It is recommended that management should take responsibility for training all personnel working in their company so that they are familiar with the accounting system. It is concluded that through the financial statements, economic-financial information can be obtained for decision-making to improve business development.