Determinación de la utilidad neta en la empresa UNIVERSITARIA S.A en el periodo 2017 aplicando el sistema de cuenta múltiple.

Abstract

The present investigation intends to determine the net profit of the commercial company Universitaria SA during the accounting period 2017, for the resolution of the practical case the integral statement of results will be prepared, applying the guidelines and guidelines established by the International Accounting Standards, so that, allow future shareholders to make decisions about economic profitability. In this sense, the methodology of the work was non-experimental documentary research, using scientific journals related to the financial statements as research instruments. The results of the investigation showed that during the fiscal year the entity obtained a positive net profit, so that said profit will be distributed to the shareholders who invested their money in the company.