Propuesta de implementación de Políticas Contables para el manejo de anticipos a proveedores y contratistas en la empresa BR INGENIERÍA Y SERVICIOS SAS

Abstract

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.