Implementación del procedimiento contable para las cuentas por pagar de la empresa URAKI Constructora S.A.S.
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Date
2021-05-07
Authors
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Con la elaboración de este informe se evidencia la importancia de implementar, medidas que favorezcan los procedimientos en cuanto al manejo interno en las cuentas por pagar, que mejorarían el funcionamiento de la empresa.
Por lo anterior, se implementó un procedimiento en cuanto a las cuentas por pagar, es decir la forma correcta de cómo recibir una factura, como causarla y adicional los soportes que deben ir en cada una; finalizando con el pago de la misma, esto con el fin evitar reprocesos en la parte contable.
El trabajo se desarrolló basado en los problemas que se han presentado en la empresa en donde se manifiesta por parte de los proveedores la insatisfacción en el pago y manejo de sus facturas, trayendo consigo problemas como doble pago, ausencia de pago, o intereses por la demora del mismo.
With the preparation of this report that the practitioner presents us, we see a benefit for the company, since it is evident the importance of implementing measures that favor procedures regarding internal management of accounts payable. Due to the above, a procedure was implemented regarding accounts payable, that is, the correct way of receiving an invoice, how to cause it and additionally the supports that must be in each one; ending with the payment of the same, this in order to avoid reprocessing in the accounting part. The work was carried out based on the problems that have been occurring in the company, where suppliers are dissatisfied with the payment and handling of their invoices, bringing with them problems such as double payment, non-payment, or interest on its delay.
With the preparation of this report that the practitioner presents us, we see a benefit for the company, since it is evident the importance of implementing measures that favor procedures regarding internal management of accounts payable. Due to the above, a procedure was implemented regarding accounts payable, that is, the correct way of receiving an invoice, how to cause it and additionally the supports that must be in each one; ending with the payment of the same, this in order to avoid reprocessing in the accounting part. The work was carried out based on the problems that have been occurring in the company, where suppliers are dissatisfied with the payment and handling of their invoices, bringing with them problems such as double payment, non-payment, or interest on its delay.
Description
Implementar un procedimiento contable para el pago oportuno de los proveedores, obligaciones financieras y la organización sistemática de las cuentas por pagar en la empresa URAKI CONSTRUCTORA S.A.S. apoyados en los flujos de caja.
Keywords
Cuentas por pagar, Proveedores, Causación, Pagos, Accounts payable, Suppliers, Causation