Contaduría Pública

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

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Browsing Contaduría Pública by Subject "Accounting policies"

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    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.
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    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.
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    Propuesta de implementación de Políticas Contables para el manejo de anticipos a proveedores y contratistas en la empresa BR INGENIERÍA Y SERVICIOS SAS
    Ortiz-Perez, Valentina; Rodríguez-Rodríguez, Edgar Manuel
    The main objective of the document is the proposed implementation of accounting policies for the management of advances to suppliers and contractors of the company BR INGENIERIA Y SERVICIOS SAS; during the professional internship at the Universitaria Agustiniana, it was possible to make a measurement tool for the detection of the problem which seeks to assess the current situation of how the company before the proposed implementation and if it is really necessary; It also achieves to obtain that the company files the invoices within the month they are created and that the information generated on the dates made for that purpose can be accounted; in order to achieve this objective, the interpretation of the design of accounting information, definition of positions and functions, a proposal is established and accounting policies are developed. An induction must be given by the company to the personnel involved and for this purpose, the observation of a better organization in the accounting so that real and reliable accounting information can be provided, achieving that the company’s managers have greater clarity at the time of making decisions for the company’s benefits.
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    Propuesta de la política contable para el manejo de los ingresos, costos y gastos aplicable a la Institución Educativa Liceo Eucarístico Mixto ubicado en la ciudad de Bogotá
    Vargas-Rivas, Mohamed Daniel; Espejo Novoa, Luz Herminda
    In Colombia, the international financial reporting standards IFRShave had a full impact on the recognition of fair values based on the elaboration of the accounting policies of each company. The topic worked during my internship was based on a characterization of the company's income and expenses, as well as the diagnosis of the accounting system where a bad process in the handling of cash was evidenced since the recognitions were oriented under a cash accounting and not an accounting of causation as indicated by the International standard. The internship carried out generated a favorable awarenessraising exercise in the school administration; It demonstrates the possibility of implementing the policies for the accounting management of an educational institution for its better control and development with a recognition of its income, expenses and with a scope to identify costs for the adequate presentation of financial information. The rector and owner stated that the work carried out left satisfaction and led to the startup of the project. The question of the present work: How should accounting policies be applied to optimize the accounting management of the Liceo Eucarístico Mixto educational institution? It was developed taking into account the proposed objectives and within fieldwork under the qualitative methodology with a descriptive approach specifically towards the items of income and expenses (as reference movements in the administrative management of the institution), which allowed the elaboration of the document of its policies for the Institution.