Diseño de un sistema contable comercial para El Ganadero, cantón Gualaquiza, provincia de Morona Santiago

Abstract

The objective of this research work was to design A Commercial Accounting System for "El Ganadero" enterprise in Gualaquiza canton of Morona Santiago province, through the development of a model of an accounting record system, which includes the model of a chart of accounts, as well as the methods of records and procedures of the activities of accounting transactions, in order to improve accounting activities and support business decision making. For the development of this research, it was necessary to resort to methodological tools such as the mixed approach because it allows to obtain clearer results in the qualitative and quantitative part; complementing with the use of techniques such as interview, survey and observation, with this context it was determined that it is urgent to design an accounting system, because the company maintains difficulty in keeping proper control of their accounting records, due to the lack of an appropriate accounting system to their needs and requirements, which makes it difficult to have reliable financial information. It was recommended to the owner of the "El Ganadero" enterprise to implement the accounting system, in order to improve the accounting information system and to provide the enterprise with a management tool that allows the improvement of accounting activities.