Contaduría Pública

Permanent URI for this collectionhttps://repositorio.uniagustiniana.edu.co/handle/123456789/28

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Análisis del Impuesto del Monotributo y el nuevo Régimen Simple de Tributación
Cifuentes-Betancourt, Jenny Lorena; Rojas, Manuel Antonio
The main objective of this work is to identify the causes of why the Monotax tax did not work, created under the previous law 1819 of 2016 in its article 165 book eighth identifying the benefits, to which sector this tax would reach and the requirements to declare this tax, but to understand a little more about this tax, we will talk about the impact that this tax has on some Latin American countries such as Brazil, Argentina and Uruguay, during the development of the work, the classification of the taxpayers of Monotributo will also be identified through some tables, such as the fees to be paid, finally we will talk about the measures that the government had against the failure of the Monotax and the creation under the 1949 law of 2018 of the New Simple Taxation Regime who replaces the Monotax, this new regime is aimed not only at informal traders, also to entrepreneurs who meet certain conditions, finally it was carried out For an example of a company dedicated to the manufacture and marketing of clothing, where with the same data as income, costs and expenses, we will identify the method (Ordinary Regime and Simple Regime) with the best benefits.
La responsabilidad ética de la firma auditora en la detección del fraude contable
Joven-Urueña, Alfi Daniela; Guerrero-Villamil, Leidy Yesenia; Acevedo-Alonso, Jony Alexander
The REFICAR refinery in Cartagena is ranked as one of the most modern companies in South America dedicated to oil refining, this company started a modernization and expansion project in 2006, during this process it was involved in the corruption case with impact on the country. This paper seeks to analyze the ethical responsibility of the auditing firm between the years 2015 and 2016 applied to the case. First, the text makes a brief contextualization of the Reficar case, part of the history of the hydrocarbon sector, the entities that control, manage, regulate it and the description of the cases with more impact of corruption in Latin America. Subsequently, a review of the literature on the ethical importance of auditing is made, in addition to the ethical responsibility of the public accountant and the regulatory framework in Colombia, identifying the firms with participation in the market and contextualizing the failures in auditing with their effects on decision making. Finally, it presents the methodology and uses the critical discourse analysis (CDA) to REFICAR's management reports, the special action of the Comptroller General of the Republic (CGR) and triangulates with the different points of view of the press releases, allowing to identify different findings with fiscal and administrative incidence, resulting in the lack of transparency and veracity of the information delivered to its users and puts in tension the ethical behavior of the auditing firm.
Diseño de Manual de Políticas contables en Activos y Pasivos para Pymes en la empresa Eco Oil Gras S.A.S
Rodriguez-Valencia, Luisa Fernanda; Gutiérrez-Montoya, Diana
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
Propuesta de un modelo de comunicación interna para la empresa Inversiones Rengifo Rojas S.A.S.
Romero-Rodríguez, Michele Stefany; Farías, Claudia Esperanza; Gutiérrez-Pérez, Mary Luz; Montoya Correales, Angel Alberto
This project sets up an internal communication model for the organization Inversiones Rengifo Rojas SAS, based on the negative impact generated by the lack of internal communication in the company from the accounting and financial perspective it is necessary to name the qualitative and quantitative impact that has been originated as a result of the absence of it, which carrys on to the following question: Why does not exist an internal communication model for the interaction of processes and procedures that affect the financial returns of the company Inversiones Rengifo Rojas SAS? To answer this question, will be executed a descriptive investigation where the procedures to collect the information will be considered in order to be analyzed. The results of that analysis will generate some stablished strategies through a SWOT ANALYSIS to accomplish these strategies an internal communication model will be presented taking as reference the elements of communication mentioned by (Gibson, 2011) and the graphic communication model of George Gerbener mentioned by (Fiske, 2016) , taking into account that will be as a result, the benefits of having an internal communication model, the importance of communication tools, establishing channels of communication and transmitting information in an appropriate time avoiding financial losses.
Actualización de la Guía y Creación de Manual para revisión, liquidación y registro de las cuentas por pagar del Ministerio de Comercio, Industria y Turismo (MinCIT) en el Sistema Integrado de Información Financiera (SIIF) NACIÓN.
Rodriguez-Castillo, Julian Esteban; Cabrera-Narváez, Andrés
This document presents the final report of the professional internship entitled "Update of the Guide and Creation of Manual for review, settlement and registration of accounts payable of the Ministry of Commerce, Industry and Tourism (MinCIT) in the Integrated Financial Information System ( SIIF) NATION”. The general objective of this internship was to design a process manual for the review, settlement and registration of accounts payable from the Ministry of Commerce, Industry and Tourism in SIIF Nación in order to improve organizational control by updating and adapting the process of registration and control of accounts payable in SIIF Nación, function in charge of the accounting area. To achieve this objective, various activities were carried out, such as the review and identification of the limitations and possibilities of improvement of the guide for the review, settlement and registration of the accounts payable of MinCIT in SIIF Nación, thus proceeding to carry out the approach and implementation. of updates and corrections to the reference guide and the creation of the detailed Manual for the registration of accounts payable. This internship sought to improve efficiency, transparency, and security in the management of MinCIT's financial resources, as well as ensure compliance with legal and fiscal obligations regarding the registration of accounts payable. All this will contribute to strengthening the institutional image of the MinCIT and its ability to fulfill its mission and strategic objectives.
Análisis del informe de auditoria emitido por la contraloría a medimas de mayo de 2018 frente a la normatividad de auditoria nias 700, 705 niif 9 nic 38 y código ifac
Correa, Pablo Alexander; Mahecha-Ortiz, Angela Lucia; Rodríguez Rodríguez, Edgar Manuel
In Colombia the provision of the health service is not of very good quality, this is due to several factors, one of them corruption and the other the poor distribution of EPS expenses, despite the fact that there are many controls such as the comptroller, the Ministry of health, the prosecution and professionals such as administrators, accountants and tax auditors, we see that there are shortcomings that do not allow the provision of good service, our focus is on the accounting profession and the tax audit analyzing the financial and legal regulations that must be followed Taking into account for good management, the comptroller audited EPS Medimas, which as of today is in the liquidation process, within this audit, 21 findings were issued, of which we decided to analyze them with accounting and tax regulations, we chose the most relevant points and that they had a greater impact according to financial and accounting relevance. Accounting in Colombia continues to grow every day and is more necessary in companies that is why public accounting professionals must constantly update themselves and take into account the risks that companies may have when making decisions since these are the ones that allow the proper functioning of the businesses for this, certain regulations were established that must be met and taken into account in all companies.
Implementación factura electrónica CDA movilidad Bogotá
Ariza-Tamayo, Leidy Carolina; Acevedo Alonso, Jony Alexander
This work is the result of the professional internship developed from the accounting area to the billing process applying the current regulations for the company CDA MOVILIDAD BOGOTA, dedicated to mechanical technical reviews. This job leaves a record of the process that needs to be done to achieve the implementation of e-invoicing. Solving our objective question of the work, what are the advantages in the implementation of electronic invoicing for CDA MOVILIDAD BOGOTÁ?, leaving together the process together that must be carried out between the National Tax Directorate (DIAN) and the technology provider, once the process is finished, a billing manual is created in the first instance, and their respective policies
Impacto de la asignatura software contable en la Universitaria Agustiniana
Peña-Murcia, Michell Carolay; Zamudio-Roncancio, Manuel Andres; Rojas-Molina, Leidy Katerine
The general objective of this research is to establish what is the impact and importance of accounting software for the students of public accounting of the Augustinian university, developing in the first place an analysis of the literature in order to determine the need and transcendence of information and communication technologies as a structural axis in modern education as an innovative method and pedagogy. On the other hand, the analysis of the curricular meshes of the universities of Bogotá that offer the public accounting career was carried out to know how many universities in the capital have the subject accounting software in their academic plan, to have a statistic that allows one to know how important the subject is. Secondly, an analysis of the surveys carried out on day and night students is used in order to determine what impact the subject has on students, and the importance within the career, and in the same way define the advantages and disadvantages, expectations, suggestions and improvements that students have towards implementation. Finally, the result of the interview conducted with the teacher who teaches SIIGO is presented, to determine the same characteristics from the teaching perspective, in methodological, teaching and pedagogy, so that this research is of help in order to implement improvements and changes within the Augustinian university and in the other universities that want to opt for accounting software as a tool for the student.
La incidencia en la aplicación de la Sección 17 Propiedad, Planta y Equipo, NIIF para Pymes, en una empresa del Sector Fitness
Arboleda-Combariza, Alexandra; Turmequé Silva, Jeremías
Colombia adopts the International Financial Reporting Standards IFRS, seeking to align with international financial and accounting standards, which allow Colombian companies to improve their competitiveness internationally, facilitate the reading and analysis of their financial statements in the country and abroad, contribute to make decisions and achieve potential benefits in terms of transparency, among other great advantages. As Deloitte Touche Tohmatsu Limited, (s.f) states: IAS are the set of international accounting standards promulgated by the IASB, which establishes the requirements for recognition, measurement, presentation and disclosure of transactions and economic events that affect a company and are reflected in the financial statements. Through the case study of research based on the implementation of Section 17 of the IFRS for SMEs, taking as reference the property, plant and equipment used in a company that provides its services in the fitness sector, it seeks to know the characteristics of the used machines, the economic benefits and the cash flow that they produce to the gym; the depreciation and the useful life that they have, how the impairment is controlled and the handling of the asset withdrawals in case of presentation.
Proceso de toma de decisiones en la empresa Entremés Máquinas Dispensadoras S.A.S.
Lancheros-Lozano, Lina Alejandra; Caamaño-Delgadillo, Harold Andres; Mantilla-Parra, Alfonso
Every company or organization in the development of its administrative and financial processes must make decisions, which are taken under risk, certainty, or uncertainty. This research aims to analyze the decision-making process in the company Entremés Máquinas Dispensadoras S.A.S. The decisions of Simon (1957) are supported under the limited rational theory, who states that in the decision-making process man is limited by his knowledge, time, and the information he has about the problem. The methodology used is the qualitative approach of a descriptive type, whose data collection techniques were the interview, the documentary analysis, and the observation of the decision-making processes in the company. It can be concluded that the managers of the Entremés Máquinas Dispensadoras SAS company have remained operational during the COVID pandemic because their decision-making process is adequate, they identify the problem, assigning weighted criteria to the alternative solutions to the problems, examining each alternative, implementing the best and evaluating the results; Therefore, the decision-making process they use is the limited rational of Simon (1957).
Diseño de sistema de costeo por órdenes de producción para la compañía Industrias Tema Ltda.
Rojas-Rojas, Claudia Marcela; Villegas-Triana, Veronica Indira
This work is part of the development and result of the internship carried out in the city of Bogotá, in the company Industrias Tema Ltda, a company dedicated to the manufacture of metal products for structural and architectural use. This work aims to capture the cost system designed, according to the needs of the company Industrias tema Ltda, this in order to improve the company's processes by providing benefits in decision-making compared to costs and pricing, have a greater certainty of the returns that each project leaves, a more accurate sale price. In order to fulfill the proposed objective, a diagnosis of the company is carried out and the production processes are surveyed; The cost system for production orders is identified, it is the one that best adapts to the characteristics of the company and generates value for senior management for decision-making, and as a final result, a manual and an application are delivered to the company in Excel that supports as work tools in the costing process for each project of the company outlined in the cost system by production order.
Auditorías en tiempos de pandemia (Covid-19) – Análisis del impacto generado en los procesos de auditorías remotas. (NIA 500) (ISO 9001)
Borray-Muñoz, Diana Carolina; Quevedo-Villamil, Mary Johanna; Torres-Avila, Juan David; Rojas-Molina, Leidy Katerin
Through this work we seek to develop a guide that allows to compile the procedures within the regulatory system of remote auditing, in order to keep them under the precepts established by the legal and accounting standards. Similarly, it seeks to delve into the application of different techniques and tools that provide information and communication technologies, duly complying with the standards established within the ISO 9001 quality inspection system and the ISA 500, being the regulations that largely regulate remote audits and highlighting the benefits in circumstances that prevent an audit procedure in person.
Creación del procedimiento y manual para la elaboración de la factura electrónica de otros ingresos
Castrillón-Maldonado, Fabián; Tapias-Toloza, Norma Ernesto
The objective of this work was to systematize the creation and implementation of the electronic invoicing process of other income, through the professional internship that was developed from the Tax Comptroller area of the Quala S.A. organization. This activity is developed from the qualitative methodology that acts on the changes that occur in electronic invoicing, taking into account the actions that are used for the transformation of the invoice, and in this way to be able to interpret, understand and analyze it, all this from the theory that emerges from the data obtained in the research process.The company Quala S.A. generates electronic invoices of other income from sales other than its main operation, which is the commercialization of food products. The electronic invoices of other income can be for: sale of food vouchers, rental fees, sale of desired material, sale of fixed assets such as scrap and claims, etc. This means that from the information registered in this work, benefits for the company will be perfected, such as the improvement in its elaboration process and documentation for the electronic invoicing of other income. From the procedure manual and annex 01 of electronic invoices of other income, which provides correct, detailed and simple proportional information to the areas of the company, in addition to complying with the standard established by national entities.
Nivel de educación financiera en los estudiantes de la Facultad de Ciencias Económicas y Administrativas
Rodríguez-Ramírez, Belkis Yulieth; Sánchez-Pérez, Deyna Karim; Torres-Miranda, Mayra Elizabeth; Vivas-Fuentes, Leandro
This research focuses on the level of financial literacy among students in the Faculty of Economics and Administrative Sciences. Financial education is a process through which students improve their understanding of financial products and concepts, developing their capacity for decision-making, since, depending on this; they can achieve financial success with greater certainty. However, students do not have the prior knowledge to correctly manage their financial resources; on the contrary, they do not have these foundations. This is because, as a society, the study of personal financial planning has been underestimated to such an extent that it has become an education that is only taught in the home; Parents pass on the financial knowledge acquired throughout their lives, but the problem lies in the fact that parents have not been instructed in these issues either, making the lessons they teach their children insufficient and even in the worst cases, dissonant with the economic reality of the country where they live, and in the end a vicious circle is evident in which generation after generation repeats the same mistakes, leaving as a consequence, societies enslaved by debts with entities such as ICETEX and commercial banks; Thus leaving a community preoccupied with money and failing to live fully because of a lack of knowledge and management of personal finances.
Análisis de las alternativas fiscales para las empresas Ultracombustibles y Plug Your Brand
Castro-Bonilla, Juan Carlos; Rojas-Hernández, Christian Camilo; Martínez-Cardozo, Neider Felipe; Martínez Salcedo, Rafael Antonio
The purpose of this document is to determine the most convenient tax system for Ultracombustibles and Plug Your Brand companies after the entry into force of the simple tax regime (STR), these two companies were taken as a reference considering that the company name each of them is different from what allows us to have a broader vision of the new regime. To carry out this, the regulations applicable to taxpayers who decide to avail themselves of this new tax regime were identified, the knowledge to carry out the correct settlement of the tax under STR was appropriated and finally a comparison was made between purification under ordinary regime vs simple regime for each of the companies taking the accounting figures for the periods 2018 and 2019, in consideration of the above, it is possible to show that Plug Your Brand shows a significant decrease in its tax burden if it decided to use the simple, while Ultracombustibles tends to pay more with this new regimen
Actualización de política contable y elaboración de formatos y procedimientos para el manejo de legalización de costos en la constructora Diseño Gestión y Desarrollo de Proyectos SAS.
Junieles-Organista, Deissy Verónica; Rodríguez Garzón, Norma Esperanza
Therefore, in the construction company, to increase competitiveness, decisions must be made to improve administrative processes, and one of them is the recognition of assets in the financial statements, which are intended to generate future benefits, given the circumstances evidences the importance and the need to establish tools that generate detailed information in the process of identification and presentation of legalization of costs for investments received, according to the standard established by the Financial Superintendence of Colombia, from now on SFC, under the (External Circular 30, 2017), which establishes the obligation to present financial information in order to supervise the portfolios of third parties or fiduciary businesses and in accordance with (Law 1314 Official Gazette No. 47,409, 2009), where the accounting and financial reporting standards and principles. Thus, taking into account the requirement established for cost recognition in the construction company DE Y DE SAS, an analysis is carried out by the DOFA matrix, identifying the weaknesses and the actions to be strengthened, such as establishing the deadlines for submission of information to the supervisory entities as trustees, creation of control formats for an adequate classification of costs at the time of execution of a work, and implementation of the same for its correct recognition and presentation, making an update to the accounting policy of Inventory which leads to cost management, resulting in timely financial statements and project closure.
La importancia de la información de inventarios para la gestión financiera exitosa en la compañía “Instrumentos Médicos de Colombia S.A.S. (IMC)”
Castro Vanegas, Tania Gwynet; Rodriguez Garzón, Norma
This work is part of the result of the internship carried out in the accounting department of Instrumentos Médicos de Colombia S.A.S., an importing and marketing company of aesthetic and beauty equipment and products in the city of Bogotá. In practice there were identified problematic situations in the management of inventories that led to the realization of a diagnosis of the situation and the rethinking of the conception of the company and its projection from the managerial to the operative Field. This document records the analysis of data, comparison of results and interviews conducted generating an x-ray of the operation and identifying the flaws and points to Strengthen. As a result it leaves the construction of the necessary processes for the correct management of inventories and the way the company IMC requires it according to its Singularity.
Plan de negocio Pedals Innovation Custom SAS
Carabali-Velazco, Jeisson; Uribe-Rangel, Sindy Johanna; Rodriguez Lizarazo, Jouseph Raul
With the arrival of large numbers of migrants to the city of Bogotá, the aftermath of the pandemic and not counting the innumerable road congestions, Bogota citizens have been forced to take alternative mobilization to get to their places of work or study in a certain way. fast, comfortable and that helps to improve your health conditions. The objective of this project is to consolidate the company Pedals Innovation Custom SAS, which aims to manufacture and commercialize Cruiser Custom chopper bicycles, whose touch of exclusivity and comfort is based on a unique design per customer. These bikes provide an efficient, reliable and safe form of mobility for those who want to ride in the best style and power. A market research was carried out, where surveys were applied, the first stage was carried out in person and the second virtual, the results obtained allowed to have more precise data on the possible location of the points of sale and in turn the public to whom to offer the product.
Implementación del estándar internacional de educación en auditoría y aseguramiento -IES 2 y 8, IFAC 2017- en algunos syllabus de auditoría.
Rodríguez-Caballero, Sandra Viviana; Ordoñez Noreña, Sergio Luis
This paper examines the relationship between the International Standards of Education (HEI) on Audit and Assurance with the content of the Audit study programs. This is developed in three stages: 1) the research advances on international education studies are characterized in their application and discussion, 2) the International Education Standards (HEI) are characterized with emphasis on the areas of competence, learning outcomes related to Audit and assurance (IAESB - IFAC, 2008 and 2017), and 3); The coincidence relations between IES 2 and 8 are presented in relation to the Audit and assurance with the content of the audit program of 5 public accounting programs (Agustiniana University, Externado University, Libertadores University, New Granada Military University and University San Buenaventura) offered in Bogotá. This analysis is structured from the following components: technical skills, professional skills, values, attitude and ethics; Its development involves the use of instruments that allow the categories of the standard to be associated with the content of the curriculum that are related to the competences and learning outcomes.
La inequidad en Colombia a partir de la baja tributación del sector financiero
Díaz-López, Aurelio; Galindo-Morales, Angie Lorena; Ibáñez-Pérez, Sonia Lorena; Acevedo Alonso, Jony Alexander
Inequality is one of the biggest problems that affects the development of the country, therefore, it limits the possibilities and opportunities that a society in a state of limitations may have. Colombia is ranked 12 out of 168 countries in inequality in income, access to education and health; Supposedly the closer you are to 1, the higher your level of inequality. This situation has a background that is sharpening since globalization, followed by an evident pronunciation of neoliberal policies and the rise of financing as a new pattern of concentration, strengthened by tax and accounting policies; contributing to the widening of the social inequality gap, for which it is necessary, the popular saying "the rich are getting richer and the poor are getting poorer". For this reason, it seeks an answer to the following question: How can inequality in Colombia be understood from the low taxation of the financial sector? The present work contextualizes the evolution of the Colombian financial sector in relation to the dimensions that globalization involves. In addition, it shows a generalized problem about some taxes in the country. Lastly, it addresses a separate accounting analysis of the financial statements and its notes and management reports from Banco de Bogotá for the 2016-2018 period, which shows the tax benefits as consequences of tax policies based on the neoliberal model.

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