Elaboración de manual de capacitación en Contabilidad para la Asociación de Trabajadores autónomos en el expendio de productos varios del Mercado Los Esteros "12 de Diciembre" de la ciudad de Manta.

Abstract

Basic accounting is an essential tool for the efficient management of any business, allowing merchants to organize their finances, identify their income and expenses, and improve resource management. However, in contexts such as the Los Esteros market, located in the city of Manta, Ecuador, merchants face significant challenges in this area due to a lack of accounting knowledge and access to financial education. This scenario has led to inefficient practices, dependence on informal credit and difficulties in accessing formal financing. The main objective of this work is to design an accounting manual adapted to the specific needs of the merchants of the “12 december” Association of the Los Esteros market. For this, a methodology based on a descriptive, applied and documentary design was used. The descriptive approach made it possible to identify the main accounting deficiencies of merchants through the collection and analysis of information in the field. The applied design focused on the development of a practical tool aimed at improving the financial and accounting management of businesses. Finally, the documentary design provided the necessary theoretical support through the review of specialized literature in basic accounting and financial education. The designed manual addresses key concepts such as recording income and expenses, inventory control and financial planning, presented in accessible language and accompanied by practical examples and didactic illustrations. This approach seeks to facilitate the understanding and application of accounting knowledge, allowing traders to adopt more organized and sustainable practices. The results of this research demonstrate that the implementation of the manual has the potential to transform the financial management of merchants, reducing their 13 dependence on informal credit and promoting access to formal financing. In addition, its contribution to strengthening the local economy is highlighted, promoting the stability and growth of businesses in the market. This work not only responds to an immediate need, but also represents a significant contribution to the economic and social development of the Los Esteros community.