Efecto de la implementación de un software contable y una estructura contable en el Condominio campestre Santuario del Municipio de Villeta Cundinamarca.
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Date
2020-12-01
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En este estudio realizado en el condominio campestre El Santuario del Municipio de Villeta
Cundinamarca, se identificaron hechos y circunstancias de alta relevancia que comprometen a la
organización con la información contable, es por eso que las estudiantes de contaduría pública
IX semestre de la universidad Minuto de Dios, han puesto en práctica los conocimientos de dicha
carrera, realizando así un trabajo de grado, que da a conocer una propuesta interesante al
condominio, las cuales ayuden a llevar un adecuado manejo y control de la contabilidad.
Se evidencia que el condominio campestre Santuario, actualmente su sistema de trabajo para
llevar un control y un registro de sus ingresos y gastos es básico, ya que la parte administrativa
cumple con sus funciones desde el punto de vista propio, por este motivo se realiza una
propuesta para que el condominio campestre El Santuario realice una convergencia hacia los
nuevos marcos normativos que debe aplicar la propiedad horizontal como lo es la Ley 675 de
2001 haciendo referencia al régimen de propiedad horizontal, y la ley 1314 de 2009, la cual
regula los principios y normas de la contabilidad, todo con el fin de que se implemente
estándares contables que actualmente se manejan a nivel internacional.
Por otra parte, allí no se da a conocer a la asamblea un presupuesto, tampoco los estados
financieros del condominio, que, aunque sean quince (15) las copropiedades que lo conforman,
es importante dar a conocer la situación financiera y así tomar decisiones asertivas para la
organización. Con base en lo anteriormente expuesto, es importante implementar un software
contable calificado, que contribuya con las funciones del administrador y facilite el registro de
los hechos contables y así mismo la interpretación de retención en la fuente e información
exógena para así cumplir con las actividades fiscales.
In this study carried out in the Santuario country condominium, highly relevant facts and circumstances were identified that compromise the organization with accounting information, that is why public accounting students IX semester of the Minuto de Dios University, have put into practice the knowledge of said career, thus doing a degree work, which makes known an interesting proposal to the condominium, which help to carry out an adequate management and control of accounting. It is evident that the Sanctuary country condominium, currently its work system to keep a control and a record of its income and expenses is basic, since the administrative part fulfills its functions from its own point of view, for this reason a proposal for the Santuario country condominium to converge towards the new regulatory frameworks that horizontal property must apply, such as Law 675 of 2001, which regulates the horizontal property regime, and Law 1314 of 2009, which is regulates the principles and standards of accounting, all in order to implement accounting standards that are currently used internationally. On the other hand, there is not disclosed to the assembly a budget, nor the financial statements of the condominium, that, although there are fifteen (15) co-properties that comprise it, it is important to disclose the financial situation and thus make assertive decisions for the organization. Based on the foregoing, it is important to implement qualified accounting software that contributes to the administrator's functions and facilitates the recording of accounting events and also the interpretation of withholding at the source and exogenous information in order to comply with tax activities.
In this study carried out in the Santuario country condominium, highly relevant facts and circumstances were identified that compromise the organization with accounting information, that is why public accounting students IX semester of the Minuto de Dios University, have put into practice the knowledge of said career, thus doing a degree work, which makes known an interesting proposal to the condominium, which help to carry out an adequate management and control of accounting. It is evident that the Sanctuary country condominium, currently its work system to keep a control and a record of its income and expenses is basic, since the administrative part fulfills its functions from its own point of view, for this reason a proposal for the Santuario country condominium to converge towards the new regulatory frameworks that horizontal property must apply, such as Law 675 of 2001, which regulates the horizontal property regime, and Law 1314 of 2009, which is regulates the principles and standards of accounting, all in order to implement accounting standards that are currently used internationally. On the other hand, there is not disclosed to the assembly a budget, nor the financial statements of the condominium, that, although there are fifteen (15) co-properties that comprise it, it is important to disclose the financial situation and thus make assertive decisions for the organization. Based on the foregoing, it is important to implement qualified accounting software that contributes to the administrator's functions and facilitates the recording of accounting events and also the interpretation of withholding at the source and exogenous information in order to comply with tax activities.
Description
Proponer la implementación de un software contable y estructura contable en el condominio
campestre El Santuario del municipio Villeta Cundinamarca.
Keywords
Información contable,, Ingresos, Propuesta, Propiedad horizontal