Diseño de Manual de Políticas contables en Activos y Pasivos para Pymes en la empresa Eco Oil Gras S.A.S

Abstract

This work was carried out with the intention of designing an accounting policies manual for the company Eco Oil Gras S.A.S., given the need to comply with current standards, which aim to obtain financial statements with accurate and transparent information. For this purpose, it was necessary to meet with the owners of the company, to analyze their objectives in order to obtain financial statements that adapt to the needs of the company, in this way an analysis of the organization was carried out to determine that the International Financial Reporting Standards were adjusted to the administrative processes and its economic activity. Finally, the owners were able to define the proposal of the accounting policies focused on assets and liabilities, according to the accounting information in accordance with the transactions carried out in the company Eco Oil Gras S.A.S. The analysis of the current accounting information and the elaboration of the accounting policies were carried out under the norms issued by the National Government and having as a guide the International Financial Reporting Standards IFRS for SMES. Methodologically, this degree work was based on applied research with a qualitative approach, developed on criteria and studies focused on reality, since it is based on an interview with the owners and the administrative area, the elaboration of a SWOT matrix, the analysis of the company's information; and in this way the Accounting Policies Manual of Eco Oil Gras S.A.S. was obtained