Implantación del sistema de contabilidad comercial por cuenta múltiple en el comercial Armijos del canton Celica, periodo septiembre de 2013

This research work was conducted in the Commercial City Armijos Celica and is related to the implementation of Accounting System for Multiple Account in the period September 2013, and is justified because its execution can know through the financial status, the real economic and financial situation being experienced by the organization in the period under study, it became necessary to achieve gathering credible and reliable information from the owners, to obtain objective data and thus contribute significantly to the achievement of goals in the short and long term. Its implementation allows fulfilling the objectives and which relates to collect supporting documentation of their transactions, and thus apply the accounting process that includes Inventory, Initial Balance, Daybook, Ledger, Trial Balance, Sheet Work, Income Statement and Statement of Financial Position. Once structured such financial reports are issued key findings and recommendations towards improving the management undertaken by its officers and further improve profitability. Key findings highlight the importance of accounting Within the Company as a means to achieve greater control of the resources available and thus achieve the greatest benefit at the lowest cost possible. Against this host recommended procedures adopted in this thesis so that your managers can have a document that guides and guides the actions in finance and accounting.