Contaduría Pública

Permanent URI for this collectionhttp://172.16.0.136/handle/123456789/28

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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.
Determinación contable de reestructuración y liquidación a empresas medianas del sector manufacturero.
Gil-Avendaño, Diana Paola; Salamanca-Pardo, Fredy Alexander; Tabares-Pulido, Tania Fernanda; Acevedo Alonso, Jony Alexander
The main object of this research is the accounting determination of the reorganization and liquidation processes in medium-sized companies in the manufacturing sector, in order to identify the role of accounting in the insolvency processes. In this order of ideas along the project the problematic one is developed from a literary scope, where the bibliographical information by several authors is characterized to understand the field in question, on the other hand, due to the subject is ample in the enterprise structure of the sector, it is necessary to complement the verified information with real aspects, is for that reason also an analysis of the general aspects of the companies and the experience of a professional in the subject is included. From this the project is developed under a qualitative, quantitative and descriptive analysis for the promotion of accounting in insolvent companies
Estrategia didáctica basada en la gamificación para la materia Contabilidad Financiera Internacional I
Torres-Galeano, Stefannya; Beltrán-López, Eliana Andrea; Tapias Toloza, Norman Ernesto
This work has been developed on the basis of the research that was previously conducted on the strategies and teaching methods used in the teaching-learning process of the contents of the Discipline of Public Accounting, it is clear that pedagogical strategies and practices in accounting education do not adjust to the new needs of professionals in the exercise, add to this the practices that have been applied in the area remain as rigid as those that were traditionally implemented, that is why the need to review the pedagogical and didactic strategies that are being implemented since the formulation of the curriculum plan of the Public Accounting program of the Augustinian University was contemplated. Based on this need it is proposed to create an educational tool to strengthen the teaching strategies that are used in the Public Accounting program of the Uniagustiniana, in order to facilitate the learning of students. According to this, the document has been divided into three sections. The first section presents the application of the survey instrument that was used for the data collection stage, which allowed for determinate the experience, perspectives and emotions of the students concerned to the subject International Financial Accounting I. The second section presents the research with the purpose to recognize what are the didactic strategies that can be expanded to reinforce the learning of the contents of the Accounting, through the gamified experience. Finally, the third section presents the proposal for a gamificationbased teaching strategy for students in the subject International Financial Accounting I.
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.
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.
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.
Principales aspectos que han influido en la evolución de la presentación de estados financieros en Colombia
Garay Alvarez, Juan David; Rodriguez Rodriguez, Manuel
The purpose of this study was to determine the main aspects that have influenced the evolution of the presentation of the financial statements in Colombia, from the moment of the adoption of the International Accounting Standard NIC 01 until the year 2017. For this purpose, a analytical descriptive type research, in which the population under study was constituted by the rules of presentation of financial statements that have guided this process in Colombia, together with the modifications that were presented. The procedure consisted of four phases, one of documentary review, one organization and categorization of information, one of analysis and interpretation and one of synthesis. Thus, a description was obtained of the timeline in which the main transformations of the financial statements in Colombia and the aspects that caused them were presented.

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