Distribución de utilidades en la empresa Universitaria S.A. ejercicio 2017 y cambios en el estado de evolución del patrimonio.

Abstract

The Statement of Evolution of the Equity is a statement that serves to inform to the administration and mainly to the shareholders the variations that the patrimony of a company has had within a countable period, of this way it provides important information so that the shareholders like proprietors of The entity decides if they should invest capital, reserve the profits or distribute them, always looking for what is beneficial for the organizations and for their own benefit. The objective of this research is to distribute the profits to the shareholders of the company Universitaria S.A., 2017 through its respective accounting entry in order to prepare the Statement of Evolution of the Equity to determine the changes that have been made in it reflecting the changes that occurred during a certain period. This research is based on the method of non-experimental case study with a methodology with a qualitative, quantitative and descriptive approach, at the same time the present work is made up of the introduction, development and conclusions. In the case study, it was determined that by means of the distribution of the shareholders' profits, the importance of the Statement of Evolution of the Equity for the decision-making is manifested, since it allows to know the current patrimony of the Universitaria S.A.