Sistematización Contable – Agrícola para mejorar la información financiera en la Finca María Isabel del cantón Los Bancos, provincia de Pichincha

Abstract

The present research entitled “Accounting – agriculture systematization in order to improve the financial information at Maria Isabel farm, Los Bancos canton, Pichincha province” directed to provide company owners a useful tool for taking decision, considering the understanding necessary in the rancher that his property is a company and has to be managed as such. In order to carry out this research it was necessary to start recognizing the company difficulties, through interviews, surveys both members and owners of the company, followed the economic – fact recognizing associate dealing with business, balance sheet, as well as accounting journal and general ledger of the economical period activities, finally to elaborate and present to the Management the financial statements to support for taking decision effective. The accounting systematization is made up: operation recognition, accounting plan design, forms design, main and auxiliary accounting books, original entry register, accounting classification and trial balance, the accounting summary and its respectively adjustment and finally the financial statements and accounting period closing. Through the processes and theories implementation and accounting processes, the strategic diagnosis development respect to the conditions found and finally the agricultural systematization development components are expected satisfying the need to count with financial information in order to guide the management team for taking decision, ensuring business successful in the market. It is recommended to implement the present research adapted to the company needs ensuring the economical – financial situation continuous acknowledgment, as well as to carry out the accounting in each moment and keep updated to take maximum advantage of its benefits.