Contaduría Pública

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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.
Responsabilidad del auditor en relación con los procedimientos de control de calidad de una auditoría de estados financieros según la norma internacional de auditoría NIA 220
Lozano-Rosas, Esther Paola; León-Cardozo, Nilhen Andrea; Mantilla Parra, Alfonso
The International Audit Standard NIA 220 - Quality control of the audit of financial statements, establishes the guidelines that must be accepted by the auditors in the processes that they develop in the companies that hire their services. Audit firms must have sufficient foundation to operate adequately in the services provided, therefore, accounting professionals acting in accordance with ISA 220 - Quality control of the audit of financial statements, in the review of financial statements have the duty to know the scope of professional and ethical responsibilities. This monograph is developed with a qualitative approach, documentary type, which is based on the NIA 220 - Quality control of the audit of financial statements, as regulated provisions for accountants, as well as the analysis of various theories that they allow to know about the responsibilities of the auditors within the framework of the financial statements, knowing some background that have studied the issue raised in this work and even identifying some of the main inconsistencies that occur in audits in accordance with the instructions of ISA 220 - Quality control of the audit of financial statements. It is established that the auditors have various responsibilities in their professional practice, assuming obligations of moral and ethical order in each of the three phases of the financial statement audit procedure, therefore, based on the documentary information, a design was developed a tool as a practical guide for auditing firms that simplifies the procedure to be followed in the audit of financial statements.
Facturación electrónica Monser Productos Farmacéuticos SAS
Angulo-Rodríguez, Martha Liliana; Rodríguez, Edgar Manuel
This report is the result of the professional internship in the implementation of electronic invoicing at the company MONSER PRODUCTOS FARMACEUTICOS SAS, applying the regulations in force in the Colombian territory, dedicated to the compliance and updates that are presented worldwide. In this process, a record is made of the step-by-step that must be done to achieve the implementation of electronic invoicing. Solving our objective question of the work, What are the advantages that the process of Electronic Invoicing Monser Pharmaceuticals brings?, leaving together the whole process that must be carried out between the National Tax Administration (DIAN) and the technology provider (FACTURATECH), once the process has been completed, a billing guide and step by step, and their respective policies will be created.
Manual de funciones para mejorar el control interno en McCann-Erickson Corporation S.A
Alonso-Olaya, Luisa Fernanda; Alonso-Olaya, Luisa Fernanda
The central objective of this document is to design a manual of functions that allows leave evidence of the process implemented in the company McCann-Erickson Corporation S.A with in order to strengthen the internal control process for the creation of suppliers and freelancers, making use of the knowledge acquired during the career of Public Accounting in the Augustinian University. To carry out the design of this manual of functions, the qualitative research methodology using the method of observation and analysis of data within the process which allowed to identify that some suppliers created were they carried out after the end of a production and not before, which did not allow to be carried out a timely review of documents thus increasing the risk of working with suppliers that did not comply with the policies established in the process that the company had been handling in previous months, in this way it was possible to designate improvement actions in the roles of the employees who are part of it. Post-collection of information and restructuring of the process, a training was carried out to the employees involved in the new management adopted for the creation of suppliers and freelancers.
Efecto de la NIC 16 a bienes muebles del hotel IBIS Cartagena
Escobar-Ramirez, Anderson Yesid; Zuluaga-Galindo, Yuly Caterine; Rivera, Julio
Currently, the Colombian economy has required that all legally constituted Colombian companies must comply with financial information through greater stability in accounting policies and by improving their activity. This is unified under the same parameters and guidelines of the international financial reporting standards. Added to this is globalization and the search for new opportunities for the country at the international level for future trade agreements and negotiations, which makes it necessary to be updated in all aspects in order to enter new markets, this is reflected in the need to also Being in the accounting field, for this reason it is necessary for companies to apply acceptance standards at an international level, to which the tourism and hotel sector is no stranger since, due to its activity and nature, it is one of the most interested in complying with these international standards. The IBIS hotel is a company whose corporate purpose is to provide a lodging service, its fixed assets are represented in the buildings, furniture and related to all the items that are in the rooms and that are necessary for the activity of the hotel, For this reason, the application of IAS 16 regarding property, plant and equipment should be evaluated, which is where it has a greater representative item in the financial statements of the hotel.
Optimización del proceso de conciliación bancaria para la empresa Distribuidora los Coches la Sabana
Tovar-Huertas, Mayra Alejandra; Espejo-Novoa, Luz Herminda
Currently, in companies, Bank reconciliation is essential to maintain accurate control of finances and ensure that accounting records are accurate and updated to achieve effective financial reports. With this work it is expected to optimize the Bank reconciliations of the Distribuidora los Coches la Sabana company, so that they are done on time and likewise to have an appropriate action plan for differences (conciliatory items) and to be able to ensure the financial resources of the company that are being used correctly in the automotive sector. In accordance with the above, a process will be implemented (step by step) that will optimize and facilitate said crosses to avoid having errors when carrying out this task, because today the way to reconcile is manual and this results in the delay both in the delivery of this information and in the other tasks of the company's employees. This process will begin in the treasury area, which generates the bank movements, in turn, performs the legalization of each transaction, in order to be able to download and cross-check the system versus the bank statement in the accounting area.
Manejo y control en los activos fijos de la empresa Rentametric Colombia S.A.S
Abril-Cardona, Diana Jeraldin; Villegas-Triana, Verónica Indira
The present work is the result of the internship carried out in the company Rentametric Colombia S.A.S, a company dedicated to the commercialization, rental and provision of services of the various technologies and existing telecommunications networks. The main objective of this project is to design a tool that allows the control and management of property, plant and equipment, applied and configured to the regulations and established accounting policies, based on the need for the deficit of internal con trol and the absence of information from the company against its assets. In order to meet this objective, the respective physical inventory survey and comparison with the information contained in the company's old database was carried out, after which the information on each asset was collected, such as date and cost of acquisi tion. As a result, an adequate system of control, management and custody of fixed assets was obtained that allows the company Rentametric Colombia S.A.S to obtain reliable and reliable information on the location, description, date of acquisition and useful life of its property, plant and equipment, In addition to this, it is easy to obtain the monthly depreciation value for each of your assets, since your current accounting program does not contain this tool.
Estandarización de políticas contables para las ESAL grupo III (propiedad horizontal)
Garzon Rodriguez, Diego Mauricio; Lopez Ardila, Jennifer Andrea; Ricardo Martinez Bracho
For the elaboration of the present monograph, a conceptual investigation and review of the very origins of the notion of normativity was carried out, which governs the ESAL (Horizontal Property), in order to implement the accounting policies, addressing topics of interest , as the role that all interested users occupy within it, and how the professional must respond comprehensively to the requirements established in the Normative Framework NIF for the ESAL (Horizontal Property), in this way, the organizational structure would be strengthened of the Horizontal Properties. The writing seeks to contribute to the debate to all interested parties to glimpse the possible future results in the application of accounting policies.
Importancia de la formación ética en los estudiantes de Contaduría Pública. Análisis de Caso Universitaria Agustiniana
Moreno Ortiz, Nelson Yamith; Galeano Mora, Angela paula; Gomez Aponte, Yineth Tatiana; Soriano Campos, Nicolas Enrique; Rojas Molina, Leidy Katerine
According to the report presented by the Central Board of Accountants in recent years has shown the participation of the accounting professional in acts of corruption, without counting the multiple judges who have imposed an accountant and the loss of prestige at the professional level and public, such is the case of Interbolsa, SaludCoop and Reficar, which have been very important corruption scandals in the country. As students of public accounting at the Augustinian University, we are aware that we need guidance, updating, autonomous and empirical work that allow us to know and experience diverse situations that threaten our values and principles where our own interests influence behavior and decisions. Therefore, the document will initially present the methodology developed, then we will review the findings and contributions, initially observing the meanings of ethics and the different currents that exist around this topic, and then observe the importance of training in this field for professionals of Public Accounting and especially for students who are studying this career in the Augustinian university. Finally, the conclusions obtained as a result of the investigation will be shown in the document, in which we identify the commitment of the University of Austin with its community, providing an ethical approach in its academic programs and the necessary tools so that the student can act in the best way in any situation.
Sistema de costeo para la empresa WD CONSTRUDRYWALL S.A.S
Alarcón-Céspedes, Daniela; Guavatá-Torres, Clodomiro
WD Construdrywall S.A.S is a company whose main activity is the construction of buildings and civil engineering works; the internship was carried out in the city of Bogotá. The objective of this project is to make a diagnosis of the company, find the budgeted rate of indirect manufacturing costs and design a system of production costs, which allows the company to know the costs incurred in the provision of each service. and make sound financial decisions. To meet the initial objectives, the organization was diagnosed, materials, labor and indirect manufacturing costs were classified. Finding the budgeted manufacturing overhead rate for the period by dividing the budgeted manufacturing overhead for the period by direct labor hours worked for the same period in order to settle the overhead for each service order.
El sector agrícola en Colombia, un análisis de las reformas tributarias y su incidencia en las personas naturales para los años 2018 y 2019
Martinez-Bernal, Diego Esteban; Useche-Alvarez, Johan Sebastian; Gutierrez-Montoya, Diana
Tax reforms have been considered in the Latin American context as precursors of economic development (Correa, 2019). However, the realities in each country are different because government policies present different approaches; assessing the conditions, norms or requirements of the reforms is a must for individuals, since the information scope of the reforms is sometimes not optimal. This is the starting point for the development of this document, which, through the analysis of the reforms, seeks to highlight the advantages and disadvantages of the agricultural sector, especially for individuals, in relation to the tax issue. The follow-up to the reforms became an optimal obligation for the development of future tax issues for individuals, since in this way the existing shortcomings at the time of taxation that taxpayers must comply with were evidenced, often these shortcomings correspond to ignorance of the rule, and / or fear of knowing the existing tools that allow the realization of the income tax return, in a concise and clear way to the real needs that people face in the national territory. In this work we created a booklet that we wanted to present in a simple way what individuals should take into account to pay taxes in our country in the agricultural sector, what parameters should be taken into account for taxation and its determinants for the realization of an effective way.
Diseño e implementación de políticas contables bajo estándar internacional pymes de inventarios y proveedores en la compañía CMB SAS de la ciudad de Bogotá
Rubiano-Rodriguez, Emmanuel; Leguizamón, Mario Javier
The main objective of the document is to design and implement the supplier and inventory accounting policies for the CMB S.A.S. provide the different financial statements and decisionmaking in the company focused on the realization and implementation of accounting policies. In this document, a qualitative and descriptive type of research was developed through a characterization questionnaire in which it was sought to know the current financial status of the company. According to the information collected in this questionnaire, it was possible to design and implement the accounting policies for inventories and suppliers, taking as reference sections 11, 12 and 13 of the IFRS for Pymes, these standards seek to provide adequate management of the training school sports CMB SAS, allowing the company to have mastery of the different accounting processes, to achieve transparency and control of the financial information to be disclosed.
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.
Importancia de la rendición de cuentas en el sector salud. Caso: Nueva EPS
Patino-Erazo, Karen Vannesa; Lopez-Murrilo, Daniela Liliana; Acevedo-Alonso, Jony Alexander
The purpose of this work is to compile literature and put accountability in the health sector in context, establishing a relationship with the largest EPS in Colombia at the date of preparation of this document (2021), developing the analysis of the financial impact and publication of information for public interest that allows to see the actions of an entity. To carry out this, the accounting periods of 2019 and 2020 of Nueva EPS were evaluated, years where it was intended to show the impact of the global health crisis COVID-19 for the provision of health services, where factors of absence in transparency were identified when it comes to accountability and the serious economic situation that most health entities go through. In order to determine the change in the financial situation of Nueva EPS, a detailed analysis of the financial statements was carried out, including an evaluation by indicators or financial reasons. It was found that the public information exposed by the EPS on its website casts doubt on the veracity of the information due to the lack of data concordance, versus public opinions as media and even citizen participation.
Estrategias para mejorar la estructura de costos en los comerciantes del sector gastronómico de Bosa Nueva Granada
Cruz-Lozano, Dina Luz; Garcia-Torres, Lady Cristina; Arciniegas-Gonzalez, Moises
The gastronomic sector located in the city of Bogotá D.C. in the town of Bosa in the Nueva Granada neighborhood, it has been the sector of the city that we have decided to focus on for this degree project since it is known and close to us, the gastronomic sector of this part of the city is made up of micro-enterprises, that in their majority are managed by the family nucleus and that in some occasions, the owners of these restaurants do not have the knowledge of how to carry out the costs of their businesses, that is why the proposal of this work is to be able to help these merchants by learning to manage their costs and can improve the results in terms of the profit generated by their businesses.
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.
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.
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.
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.

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