Los Productos Financieros que ofrece la Cooperativa COACMES de la Parroquia San Jacinto y su incidencia en los registros contables financieros años 2015 y 2016.

Abstract

The present work entitled "The financial products offered by the Cooperativa COACMES of the San Jacinto Parish and its impact on the financial accounting records for 2015 and 2016" was made based on the general objective statement: "Evaluate the efficient management in the achievement of the different financial products offered by the Cooperativa de Ahorro y Credito COACMES and its impact on the development of the business of the San Jacinto parish "which could be fulfilled through the research carried out through the application of the technique of the interview directed to the General Manager to know the current legal regulations applied by the Cooperative for its proper functioning, in addition to this also interviewed the Accountant and the Head of Office to know the accounting policies and procedures applied by the Cooperative in the granting of its different financial products . After the application of the interview technique, a series of financial tools called reasons or indicators were applied in order to analyze the financial statements of the Cooperative, both the general balance or income statement and at the same time to relate these two financial statements by means of an indicator, in order to obtain relevant and important information; such is the case of determining the return of the asset or return on equity and the level of indebtedness