Implementation of accounting system at the Restaurant “La Terraza Colombiana”

Abstract

For the development of this research, first was taken, the theoretical aspects related to the accounting system of the restaurant, cost of service and the aspects that should include the accounting system to be implemented and the ways to validate it. After collecting the theoretical basis, it was compare with the reality, so it was decided to conduct this study at the Restaurant Terraza Colombiana in the city of Estelí. The data collection techniques were the interview guides and the observation guide, these allowed to identify the accounting situation prevalent in the restaurant. Finding weaknesses in setting the price of the service, lack of knowledge about the service cost, profit margin and the absence of accounting records.

Keywords: Course Costing, Accounting System, Restaurant