Diseño de un sistema contable para la empresa comercializadora de cereales Hidalgo del cantón Balsas provincia de El Oro

Abstract

The design of an accounting system for the Cereal Trading Company Hidalgo in the canton of Balsas, province of El Oro, was developed to identify the company's financial reality and, in turn, improve the control and registration of the operations carried out. The Accounting System was carried out based on accurate data of the company using research techniques and instruments such as direct observation, interviews, and questionnaires applied to the company's personnel that allowed gathering relevant information for the research, through which it was possible to identify that the company does not have a systematization of accounts, there is no inventory control, there is no daily record of the activities carried out and financial statements are not generated correctly, so the financial situation of the actual company is not known. Decisions are not made based on these. For this reason, an accounting system was designed based on a set of logical and orderly steps that the accountant must follow from the beginning of the company's commercial operations and throughout its existence. We applied a set of phases, Systematization, Valuation, Processing, Evaluation, and Information, that allowed us to adapt this Accounting System to the needs of the company and thus generate financial statements properly; these serve as a tool for proper decision making