Amortización de los bonos en la empresa Universitaria S.A. en la provincia de El Oro.

Abstract

The amortization that occurs in a straight line or also known as the linear method, determines that each period, year or month the companies have to amortize the same value which should be considered as an amortization of the periods, it must be taken into account that Each country has rules to be able to amortize the expenses of goods in each fiscal year, in this case the company Universitaria SA sells a bond that will be amortized in a straight line, in the present investigation the objective of the present study is to demonstrate through of the straight-line amortization of a bond of the company Universitaria SA meets our main objective, the quantitative, documentary and bibliographic method was used, in this way, references on the study of the most relevant topic of different researchers were used in which it was deepened The theoretical part and in the resolution of the case, the amortization of the bond will be developed, its results will be the registration of the sale of the bond of the company Universitaria S.A., it is concluded that the amortizations of bonds in a straight line and their correct registration in the sale, will allow the company to obtain better liquidity.