Contaduría Pública

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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.
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.
Análisis de la implementación para las NIIF en Colombia: una revisión a la literatura desde el año 2017 a 2021.
León-Sánchez, Camila; Gutiérrez-Montoya, Diana
The central objective of this project is to present the current panorama of the implementation of the IFRS in national companies, the methodology used is qualitative and documentary. The investigation begins with the compilation of different documentary sources such as specialized magazines, publications, university repositories, and reports from control entities and national organizations, which are selected with the aim of presenting the main obstacles and advantages of the implementation of the international standard. The contextualization of the process at the national level and the comments of the author of the research, during the development of the study it is evident that IFRS are a universal language although they are not applied in all countries. As a conclusion of the investigation, it is established that the main benefit of the implementation of IFRS is the improvement of the quality in the presentation of financial information, which allows the possibility of accessing international markets, the reliability of the information in the financial statements. and the increase in national and foreign investment in the country's companies, as obstacles to the implementation of the standard, are the high training costs, new operational burdens and the acquisition of computer tools, the lack of knowledge of the personnel in charge of the process and lack of interest on the part of managers and administrators.
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
Análisis del costo de capital promedio ponderado de la empresa Inversiones y Construcciones Tamara S.A.S
Ibañez Rincón, LIna Andrea; Rojas Duarte, Gloria Esperanza; Segura, Juan Fernando
The purpose of this paper is to analyze the cost of the average capital of the company, Inversiones y Construcciones Tamara SAS, which has evidence of a lack of financial tools to establish the cost of its sources. CCPP that allows the organization to measure them reasonably. It is important to note that the company does not belong to the stock market therefore it is not listed on the stock market, which makes its measurement complex. For the present analysis, the Financial Statements were taken as reference in the financial literature of different authors recognized as Ross Westerfield, Charles Moyer, Ignacio Velez Pareja, Modigliani, Miller, among others.
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.
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.
Análisis descriptivo de las similitudes entre los individuos con mejores resultados en la prueba Saber Pro de gestión financiera
Duque-Soto, Yuli Katherin; Sanabria-Parra, Daniel Mauricio; Aguilera Prado, Marco Antonio
This research paper examines what are the different variables that can influence the performance of individuals in specific Saber Pro financial management tests using the ICFES database as a reference. The process was carried out by contrasting characteristic elements that can favor reaching levels 3 and 4 of performance in the test. First, the socioeconomic level of individuals was analyzed, and the way in which this variable influences performance was reflected. As a second point, the universities that exhibit the best results were identified. Finally, individual variables were considered, such as the number of hours worked weekly, gender and study modality. The results obtained are aimed at the fact that in Colombia education in general has a social unevenness which generates that the academic results at a higher level are inclined towards the students with better economic conditions and to the students who are trained in face-to-face programs. In addition, there are universities in which there are a large number of participants to complete their careers that do not yet reach levels 3 and 4 in the specific Saber Pro financial management tests. Similarly, it is possible to identify that the best results in these tests are obtained by students in the accounting and related reference group. Finally, students who do not work have better performance in these tests followed by those who work more than 30 hours per week.
Aplicación de normas internacionales en las cuentas del activo de la compañía pensamos publicidad SAS
Figueredo Silva, Jenny Rocio; Tumerqué Silva, Jeremias
Decree 3022 of 2013 regulated the presentation of financial information for SMEs under the International Financial Reporting Standard (IFRS) and indicated that its mandatory application would be from the year 2016, therefore, the previous norm, Decree 2649 of 1993, was in force until December 31, 2015. Currently the company PENSAMOS PUBLICIDAD SAS has not made the adoption and implementation of these standards to their accounting and finance, covered in different circumstances (the high rotation of outsourcing accountants and administrators, under the interest of management and their owners) which come generating a delay in regulatory compliance. The financial statements of the organization were reviewed and, based on the result, the implementation of the international financial information standards (IFRS) began in the asset accounts (cash and cash equivalents, debtors, property, plant and equipment). of the company based on the balance sheet as of December 31, 2015 and the policies applicable to the company are defined, for the re-expression of information from 2015 onwards.
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.
Caso practico impuesto de Industria y Comercio a nivel Bogota barrio Ciudad Montes
Ruiz Silva, Alba Stella; Rojas, Manuel
This work is a practice investigation, which made through a survery applied to several different small merchants in the neighborhood of Ciudad Montes in the city of Bogota Colombia, with this study was determinate how much do they know about the tax of industry and commerce (ICA by its acronym in Spanish), with the main purpose tol et the merchants know what’s the tax about, who must bto pay it, in which terms, and other fundamental factors, another important point was that with this study the merchants had gotten the chance to identify some useful tolos to resolve soubts not just about the ICA tax, also about another taxes tht they have to present because of their different commercial activites. Besides of the points explain above, and since this was field work this study has become in a fundamental platform to prove the students from has prove the students from the Uniagustiniana University are able to advice the community about taxes information, since we realice through the questions in our survey that mostly of the merchants wich small business who are obligated to present the tax in mention don’t know they what’s the ICA tax, how it Works like and the requirements that makes you creditor of presentation.
Causas de la evasión del IVA en Colombia durante el período 2010 - 2018: una aproximación desde el Meta - Análisis
Rivera-Garcia, Sindy Yamile; Rivera Vásquez, José Gregorio
The objective of this research is to find the causes of the evasion of Value Added Tax (VAT), in Colombia for the period 2010 - 2018, based on a literature review by various authors that integrate studies on evasion in Latin America, especially in Colombia; identifying the causes for which tax evasion occurs, in the same way a brief explanation will be given on the tax structure of Latin America, emphasizing Colombia, Mexico and Chile in order to make a brief comparison between these jurisdictions. This will allow establishing some approximate causes of tax evasion through a meta-analysis. The research is focused on a documentary study where information was collected from a large number of sources in order to combine in a single job the possible causes of VAT evasion in Colombia, in addition to highlighting the importance of collecting this, the effects of evasion and some measures to combat it.
Creación de empresa productora y comercializadora de Licor de Guanábana
Pineda-Cruz, Jessica Marilyn; Acevedo-Velandia, Deicy Viviana; Díaz Gómez, José Ángel
The objective of this project aims to analyze the behavior of the liquor sector, specifically in the consumption of wines in the city of Bogotá, in order to innovate in the wine category with exotic fruits, mainly soursop, where market research was carried out through of surveys to study the preferences and habits of the consumption of alcoholic beverages, showing that, despite the fact that the consumption of wine is low compared to beer, brandy, whiskey, among others, in recent years its expenditure has increased. With the results collected from the survey on the consumption of alcoholic beverages in the city of Bogotá, for market research, it was observed that the product is interesting, meets the expectations of wine consumers, where they are increasingly demanding to choose a drink, in addition, a five-year financial projection was carried out, reflecting positive data for its production and commercialization, therefore, the business idea is viable to execute because it shows that it is well received in the market.
Creación de manual de Políticas contables para la empresa ACUATIEMPOS S.A.S. (Basado en NIIF para PYMES)
Goméz-Muñoz, Sandra Lucia; Mantilla-Parra, Alfonso
This work was carried out with the main objective of designing an accounting policies manual for the company ACUATIEMPOS S.A.S., motivated by the need to comply with national regulatory provisions, which seek uniformity in the presentation of financial statements. For this purpose, it was necessary to meet with the management and owners of the company, to analyze their objectives in order to be able to prepare the financial statements in accordance with them, thus an analysis was carried out to determine which International Financial Reporting Standards (IFRS) were adjusted to the administrative processes and their economic activity. Finally, together with the administration and the owners, we were able to define the policies to be used for the management of the accounting information according to the operations carried out in the company ACUATIEMPOS S.A.S. The analysis of the information and the presentation of the accounting policies was carried out in accordance with the standards issued by the National Government and taking as a guide the International Financial Reporting Standards IFRS for SMEs. Methodologically, the work carried out is an INTERNSHIP, based on applied research with a multimethod approach, developed in an interdisciplinary environment since interviews with the directors and owners of the company ACUATIEMPOS S.A.S. In this way, the Accounting Policies Manual of the company ACUATIEMPOS S.A.S was obtained, with the approval of the management and the owners of the company. In this way, the Accounting Policies Manual of the company ACUATIEMPOS S.A.S. was obtained, with the approval of the management and owners of the company.
Creación de una aplicación móvil para la comercialización de prendas de vestir llamada Kamsof
Botero-Núñez, Laura Camila; Moreno-Oviedo, Laura Sofía; Rojas-Tavera, Jhon Alexander
The first part of this work is structured in the construction of the business model, which was carried out under the Lean Startup methodology. This project aims to respond to the dissatisfaction that arises when receiving clothing purchased online that does not match the physical dimensions of the client, even if it corresponds to the selected size. Therefore, the concept of a mobile application called Kamsof is created which allows the corporate client to market their catalogs within the Application, obtaining a new innovative communication channel; and for end customers, to purchase multi-brand garments from a single source, providing the opportunity to have said selected product measured, through an advanced technology system that takes measurements of their body and from the location that the customer wishes to be able to view approximately How the item of clothing would look on you before buying it. In the second part based on the business plan, the data and information necessary to materialize the mobile application is collected. It begins with a market study, sharing several electronic surveys; An organizational record is created to adequately structure the personnel that will help with the development of the Mobile Application. The investigation of rules and tax benefits to be taken into account for the creation and legal operation of Kamsof is carried out and ends with the financial analysis to know the viability of the project in numerical and percentage figures along with the respective conclusions.
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.
Descripción de los procesos contables frente a la presentación del informe anual de sociedades de comercialización internacional
Avila-Farfan, Wendy Johana; Rodríguez-Garzón, Norma Esperanza
The following work is the result of the professional internship carried out in the accounting and administrative area of the company CI MIPYMES LOGIC TRADE SAS, a company dedicated to the sale and marketing of plastic products abroad, with a presence in countries such as Colombia, Ecuador and the United States. The organization seeks to increase competitiveness in the market and improve its product catalog with innovation and recognition, to achieve its objective, decisions must be made that allow improving administrative and accounting processes, one of them is the good management and entry of information which positively or negatively affects foreign trade processes, according to this, the main problem of this work is the lack of consistency of both accounting and foreign trade information, given these circumstances, the decision is made to establish a tool that allows information to be entered correctly and without errors, mitigating double work and information returns that could be detrimental to the company The professional internship focuses on developing and documenting all foreign trade activities that are related to the administrative area and accounting, under a process manual in which it is specified Identify the correct way to carry out these procedures for an adequate presentation of the annual foreign trade report. The presentation parameters of all the information involved in the completion of the report must be taken into account, starting with the purchase invoice and its respective CP (Supplier Certificate) to the legalization of an export, taking into account the maximum term that is has to send it and support it to the direct control entities, this is a fundamental tool for the organizational growth of the company because it mitigates a large number of errors that have been made due to the lack of a tool as indispensable as a manual of processes. Said research process was carried out under the qualitative methodology since it is a method that allows to analyze the processes and develop strategies for the improvement of the accounting and administrative area by developing significant changes in the procedures that are carried out.
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
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
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.

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