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

Abstract

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.