ORGANIZACIÓN DE LA CONTABILIDAD EN LA EMPRESA DE TRANSPORTE DE VOLQUETES “TRANECSUR S.A.” DE LA CIUDAD DE LOJA. PERÍODO DEL 01 DE SEPTIEMBRE AL 31 DE DICIEMBRE DEL 2017

The thesis work called “ORGANIZATION OF ACCOUNTING IN THE TRANSPORT COMPANY OF VOLQUETES “TRANECSUR S.A.” OF THE CITY OF LOJA. PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2017”. It was done based on the provisions of the general rules of the National University of Loja, as a prerequisite to choose the degree of Accounting Engineer Public Accountant Auditor In order to comply with the objectives, set, the initial inventory was elaborated, detailing assets, values and obligations that the company possesses at the time of starting the accounting process, thus allowing to prepare the respective memorandum of operations. Then, the plan and manual of accounts were prepared according to the nature and policy of the company, which will be duly codified, determining the bank accounts, accounts receivable and provision of services with a 0% rate; facilitating the registration of daily operations to subsequently continue with the development of the accounting process. Then the auxiliary records were designed as; auxiliary accounts receivable, payable, bank reconciliations among others, facilitating the proper registration of transactions obtained during the accounting period. 5 The fourth objective is the development of the accounting process, from the initial inventory of September 1 to the obtaining of the Financial Statements, in which the financial situation of the Tranecsur company was evidenced, finally the basic financial indicators were applied such as, solvency, activity, indebtedness and profitability, according to the activity carried out by the company based on the results obtained from the application of the accounting process, which will be of great help for decision making by the administrators of the company Tranecsur, being the most representative solvency indicator because it has $ 2.15 to cover with its liabilities. At the end of the thesis work, the financial information remains with the respective states that will help the administrators to know in a timely manner each of the daily operations performed by the company, with this I aspire to provide a contribution to the strengthening of the same.