Panorámica al proceso contable de una empresa farmacéutica orense: estado de resultados y estado de situación financiera.

Abstract

The lack of knowledge of the managers when the accounting process is a problem that affects companies today, it is necessary to be aware of the importance of knowing this process, due to the responsibility that means the information that company delivers to control bodies. The objective was to prepare the accounting process of a pharmaceutical company in the province of El Oro, by processing information generated in December 2017, to identify the importance of accounting in front of an administrator. A descriptive and quantitative methodology was applied, the main characteristics were described, clarifying definitions related to the subject of study which enhanced their understanding, based on certified information of scientific articles, books and laws in force in Ecuador; accounting and quantitative treatment was given to the values referring to the initial statement of financial position, daily book, balance sheet, financial statements. A profit of $1,533.50 was obtained, being established in its statement of financial position an asset that amounts to $316,370.53, a liability of $312,908.62. And a net worth of $3,461.91. It was evidenced that the transaction record supports the information with which the audit balance was drawn up. In addition, it enabled us to identify possible errors or omissions in the previous accounting process, facilitating the presentation of statements of income and financial condition. What made clear to us the importance of accounting in front of a manager or administrator, because ignoring this management or accounting process, can lead the manager to incur faults.