Contaduría Pública

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Análisis del proceso para la contratación del personal de la fundación salud mental del Valle
(Universidad Santiago de Cali, 2018) Andrade Córdoba, Angie Marcela; Motta Guerrero, Hellen; Góngora Vanegas, Boris
Análisis de la implementación de la facturación electrónica en Colombia
(Universidad Santiago de Cali, 2019) Castaño Velásquez, Paola; Ramírez Bolaños, Thamy Marcela
The purpose of this research was to analyze the implementation of electronic invoicing in Colombia. This research was carried out initially using secondary sources represented by documents such as books and magazine articles both printed and digital and the technique used was the literature review. Subsequently, the experts in the field were used as primary source, who will be surveyed. The research results show the analysis of the regulations for electronic invoicing in Colombia; knowledge of the assessment of the implementation of electronic invoicing in Colombia by some experts in the field and the formulation of proposals for the improvement of the implementation of electronic invoicing in Colombia. Finally, the respective conclusions will be presented that are related to the development derived from the analysis of the implementation of electronic invoicing in Colombia.
Análisis de los cambios en el impuesto nacional al consumo desde su creación hasta la ley de financiamiento 1943 del año 2018 en Colombia
(Universidad Santiago de Cali, 2019) Varela Arce, Alejandra María; Pelarza Baltan, Carlos Adrián; Pedreros Piamba, Lady Johanna; Góngora Vanegas, Boris; Escobar Cabrera, Julio Cesar
In the market there are goods and services that are considered indispensable and others that are not and in 2012, the Colombian congress created a tax called National Consumption Tax, hereinafter INC, which is different from the Sales Tax, VAT, which taxes goods and services considered as not essential for the daily survival of citizens, such as food (family basket), health, and others, and which are expressed in the law. The purpose of this research was to analyze the changes that the INC has had since its creation until the last tax reform of the year 2018 with the financing law 1943. The work was carried out based on reviewing bibliographies of renowned authors on tax matters and documents in electronic databases. The results show that, during the last 6 years to the Tax Statute, articles and paragraphs that affect the components of the INC have been added and modified and that these changes generate positive and negative aspects in the taxpayers.
Análisis de los cambios del sistema cedular para personas naturales con el paso de Ley 1819 de 2016 a la Ley 1943 de 2018 en Colombia
(Universidad Santiago de Cali, 2019) Cabal Papamija, Karen Milena; Lulico Plaza, Eliana; Mejía, Karla Yenifer; Gongora Vanegas, Boris
The Colombian Government in search of new sources of financing presents bills to cover public spending and allow the economic growth of the country, for this there are changes that impact the natural persons who must submit the income statement and complementary as happened to from 2016 where it establishes a new taxation system called the cedular system, the purpose of this investigation is to analyze the changes of the cedular system for natural persons with the passage of Law 1819 of 2016 to Law 1943 of 2018 in Colombia; To carry out the development of this research, different secondary sources were reviewed, such as web pages, digital data such as degree projects, videos, etc. that review information on current regulations. In conclusion, it was possible to denote that the most significant changes correspond to the simplification of the cedular system, expansion of UVT ranges and marginal tariffs so that Colombians with higher incomes have a higher tax burden
Diseño de un sistema de control interno en el área de asistencia contable de la empresa inversiones Giraldo Palechor S.A.S
(Universidad Santiago de Cali, 2019) Aristizabal Perez, Diana Milena; Rocha Sanchez, Paola Andrea; Tangarife Osorio, Mateo Andrés; Gongora Vanegas, Boris
The document presented below, expose a brief proposal for the design of an internal control manual in the area of accounting assistance for the investment company Giraldo Palechor S.A.S. This design is based on a descriptive study with a qualitative approach, carried out in the aforementioned company, using field observations and surveys among the ten employees in the area. Likewise, theoretical aspects related to the role of internal control in the improvement of processes and the COSO model as a tool to achieve it were taken into account. The results obtained allowed recognizing that there are shortcomings in the control of cash and portfolio management by accounting assistance, mainly due to the lack of an internal control manual, which helps to direct the work, particularly with regard to collections. and disbursements. The main conclusion was that the COSO tool makes it possible to organize the activities of an area and, if the proposed control model is implemented, the company will be able to better direct its organizational objectives.
Análisis de la sobretasa ambiental en el municipio de Santiago de Cali
(Universidad Santiago de Cali, 2019) Rivillas Masso, Daniela; Gongora Vanegas, Boris
The environmental surcharge is one of the most important sources of resources for environmental investment. The purpose of this investigation was to analyze the environmental surcharge in the Municipality of Santiago de Cali. The work has been made based on the review of documents in digital databases and verified web pages. The results found that were Law 99 of 1993 that legally authorized the surcharge for the protection of ecosystems, this is collected through the Unified Property Tax, a whole natural or legal person who owns or owns land established in the municipality, and it is intended for the execution of programs and projects for the protection or restoration of the environment and renewable natural resources. In conclusion, this research is about a tax that is aimed at repairing and preventing environmental damage that is not directly related to the activity or the encumbered asset, through the participation of different institutions that are it aims to be effective in the management of financial resources.
Análisis de la evasión de impuestos en materia laboral en Colombia
(Universidad Santiago de Cali, 2019) Solis Angulo, Brijith Vanessa; Góngora Vanegas, Boris; Escobar Cabrera, Julio Cesar
Tax evasion is based on labor matters in Colombia. The objective of this investigation is to analyze the tax evasion of labor matters in Colombia. This research was carried out based on documents in electronic databases. The results of this investigation indicate that tax evasion in Colombia is one of the taxes that most worries the tax authority. This shows the attitude of people towards the obligation in labor matters by the employer
Estructuración del departamento de control interno en la empresa Juan Bedoya Ospina e hijos y cía s.c.
(Universidad Santiago de Cali, 2019) López Vargas, Leydy Tatiana; Adarme Moncayo, Laura Jimena; Alarcón Bermúdez, Jhon Stiver; Lopez Duque, Sandra Yaninna
The success of the organizations lies mainly in the achievement of the established goals and objectives where the integrality of human, technological and / or infrastructure resources plays an important role, where each one constitutes a subsystem that interacts with each other systematically for such Finnish. The internal control, for the companies allows to assure the articulated control to the policies, plans, procedures, generated registers as well as the identification of the different roles / responsibilities of the personnel involved based on the following components: Control Environment, Risk Management , Control, Information and Communication Activities and Supervision and Follow-up. This project provides information on the proposal to carry out the Structuring of the Internal Control Department for the Company Juan Bedoya Ospina e Hijos y Cía. S in C., starting with the Situational diagnosis of the same against Internal Control under the COSO methodology, as well as the due analysis of the Administrative area with scope to (Billing, Accounting, Human Resources and Purchasing) related to accounting and financial activities where aspects of analysis and operational improvements were identified for the Organization
Análisis de la importancia de los procesos de auditoria en los sistemas ERP, participes en los movimientos contables de una compañía caleña
(Universidad Santiago de Cali, 2019) Aux Giraldo, Juan David
In the following preliminary draft, the importance of periodic audits to the information systems in electronic environments of the companies is highlighted, since this is where there is an evident risk of generating erroneous data in the company's financial information; where the role of the auditor focuses, in carrying out the multilateral review between physical processes and electronic processes, a need created from the computer evolution, where the volumes of information require structuring a database network in which the auditor must have the knowledge of how to evaluate these databases to issue a comprehensive audit report and demonstrate that the figures obtained in the financial statements are reliable, accurate and their data collection and incorporation in the financial statements complied with the accounting policies of the company The assurance of the information not only consists of the reliability of the financial statements, as has been explained, but also in the protection and encryption of the company's data where the losses or kidnappings of the information are mitigated by ill-intentioned third parties, all These domains are essential in today's accountant and auditor to be a competent and integral professional that helps the industry to make decisions based on the transparency that characterizes the profession.
Efectos de la carga impositiva, sobre la sostenibilidad de las empresas Colombianas
(Universidad Santiago de Cali, 2019) Carrera Valencia, Marisol; Ferrerosa Calderón, Stefania; Obando Daza, Yorlani
This research analyzes the effect of the tax burden on the sustainability of Colombian companies; for this, the taxes of the companies in Colombia are defined; Likewise, a description is made about the penalties for tax noncompliance in Colombian companies. This implies the realization of an exploratory investigation, by means of an inductive study that allows to carry out an exploratory search in electronic journals and scientific articles that allow to obtain the information for the development of this article. It is concluded that, in the national territory, the payment of taxes is mandatory for all those who carry out a commercial and industrial activity; this regardless of whether they are natural or legal persons; therefore, through established regulations, certain sanctions are imposed on entities or individuals that do not comply with the payment of said taxes.
Análisis de los beneficios tributarios por inversión ambiental de las empresas en Colombia
(Universidad Santiago de Cali, 2019) Tenorio Aristizábal, Iveth Johana; Sánchez Morales, Scarlet Daniela; Sánchez Rivas, Karen Eugenia; Góngora vanegas , Boris
Tax Incentives have traditionally been used as a Public Policy tool so that society and companies are aware of the importance of caring for and preserving the environment. The purpose of this research was the analysis of the legal provisions on Tax Benefits for environmental investments granted by the National Government to Colombian companies that seek to ensure the protection of the Environment, the preservation of nature and the conservation of environmental heritage. The work was carried out based on the review and analysis of documents based on electronic information, articles, essays, laws and decrees that allowed us to orient ourselves to the different norms related to Tax Benefits or Incentives for companies in the country of Colombia. 3 The results show that these entities can benefit from taxation by making voluntary investments for the contribution of the environment, in order to take care of the ecosystem and find a balance or find a balance between society and the environment. In conclusion it is important that companies in the country of Colombia make voluntary investments to the environment because in addition to having tax benefits they also have ecological and social benefits because this action of the companies, contributes a lot to the care and preservation of the environment, also having as Benefit for legal persons also for the whole society, since it mainly acquires awareness, corporate social responsibility and they know how important the care of the environment is and this brings a lot to the country in its cultural growth
Contabilidad ambiental aplicada a la empresa asistencia técnica Reparautos S.A.S
(Universidad Santiago de Cali, 2019) Valencia Montaño, Luis David; Romero Romero, María Valeria; Cifuentes Guerrero, Paola Andrea
The implementation of Environmental Accounting actions in the REPARAUTOS workshop will allow to direct the necessary management actions for the protection of the environment, as well as the mechanisms of control and continuous improvement. The objective of the research is to propose accounting for environmental factors in the company ASISTENCIA TÉCNICA REPARAUTOS S.A.S. allowing proposals for improvement for the company's activities that help improve the development of work processes, reduce unproductive times and standardize the execution times of activities. Initially, interview, survey and observation techniques were proposed because it is very useful to gather preliminary information to the analysis. After identifying the environmental factors that the company has and analyzing its relevance by means of a multicriteria analysis allowing to hierarchize these factors and allowing to obtain the greatest weight in the company's costs, the accounting benefits of the different environmental processes were determined. as a final result, the knowledge of the accounting benefits of the environmental processes identified in the company Asistencia Técnica Reparautos S.A.S.
Análisis sobre la gestión en relación a la eliminación de los límites existentes en la implementación de la facturación electrónica en la empresa Santa Anita Nápoles S.A. de la ciudad de Cali
(Universidad Santiago de Cali, 2019) Lucumi Cambindo, Johana; Montaño Moreno, Marilyn Johanna; Valencia Troches, Manuel Alejandro; Góngora Vanegas, Boris
In this work it was defined as a general objective to analyze the barriers or limitations that must be managed for the company Santa Anita Nápoles S.A. Implement Electronic Billing. The type of study that was carried out was descriptive, the type of barriers and limitations regarding electronic billing was analyzed, regarding primary sources, personnel working in the accounting and financial area of the company will be considered. highlights the head of the area, responsible for billing, billing assistant and accountant who will be consulted through an interview. The problems evidenced with respect to the implementation were caused to a large extent by the lack of alignment between policies, processes, functions of the positions and the documentation, gaps in the process, some unassigned procedures are responsible, in the same way, the charges of the contactable area without specifying functions and duties in front of the system, which made assigning attributes outside the complex and entails errors. The strategy tending to overcome the limits and barriers that do not allow the implementation of electronic invoicing focused on aligning different associated elements, from aligning accounting, commercial policies, updating sales, service and customer service processes, while at the same time update of the functions of the charges involved.
Propuesta de un sistema de costos para la empresa 360 grados Marketing Group SAS, ubicada en la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) García Serna, Leidy Tatiana; Viloria Ordoñez, María Fernanda
Guía para la aplicación contable bajo NIIF Pymes en el sector de la agricultura en Colombia
(Universidad Santiago de Cali, 2019) Guaca Salamanca, Nathalia; Astudillo Villegas, Ricardo
Análisis comparado de los efectos económicos generados por la implementación de la facturación electrónica en algunos países de Latinoamérica
(Universidad Santiago de Cali, 2019) Campo, María Isabel; Quintero Sánchez, Noer Yulma
This final report aims to raise awareness of the economic effects generated by the implementation of electronic invoicing in some Latin American countries, as well as to show the main advantages and disadvantages that the process brings. This research found a sample of 50 public accountants from the city of Cali, also conducted two interviews with Mr. Edison Ordoñez Tello and Erick González (fiscal reviewers) and according to the results of the field work, the main advantages that the implementation of electronic invoicing brings are: cost savings, process efficiency, environmental conservation and avoidance control, among others. As for the main disadvantages, unemployment, costly updates and the risk of viruses. According to the experiences of Latin American countries where considerable progress has already been made in the subject, it must be considered that for the companies and accountants that work in them it is important and necessary that they are adequately trained and advised in billing electronics as well as getting the right technology provider based on company size and billing volume, so it's a good time not to wait the last time or deadline to do so because of the challenges and challenges that implementation entails.
Propuesta de implementación de la norma internacional de información financiera (NIIF15) en la empresa FEM ingeniería s.a.s., de la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) Pineda Duarte, Carolina; Gutiérrez Rendón, Estefanía; Medina Zabogal, Byron Misael; Gongora Vanegas, Boris
Impacto del mono-tributo en pequeñas empresas dedicadas al comercio al por menor no especializado en Santiago de Cali
(Universidad Santiago de Cali, 2019) Arboleda, Vanessa; Cruz Parra, Erika Liseth; Castro Peña, Mónica Isabel
In this research work, it was proposed to establish the impact of the mono tribute on small businesses dedicated to non-specialized retail trade in Santiago de Cali. For this, a qualitative study with an exploratory (descriptive) approach was carried out. this involved the development of three phases, namely: (i) characterization of the small companies that have received the monotax tax; (ii) identification of the way in which monotributo affects small business processes (accounting, financial and administrative); and (iii) analysis of the implications of monotributo at present. The main results indicated that the companies that have received the monotributo, are especially establishments such as hairdressers, bakeries and retail merchants throughout the country, who have voluntarily decided to benefit from this tax. The impacts of monotributo, can be evidenced basically in the accounting, financial and administrative processes of small businesses dedicated to retail, non-specialized. This has resulted in an increase in the competitiveness of these companies, since it is directly linked to the guidelines and dynamics that globalization has established in the commercial processes of organizations.
Análisis de la incidencia de las NIIF pymes en la propiedad planta y equipo en una empresa de manjares y productos Santiago de Cali
(Universidad Santiago de Cali, 2019) Agredo Sánchez, Cindy Fernanda; Roldán Heredia, Jenni Stela
Análisis de los cambios al aplicar NIIF para pymes en Colombia en el reconocimiento de propiedad, planta y equipo
(Universidad Santiago de Cali, 2019) Clavijo Moscoso, José Ancizar; Díaz Ruiz, David Enrique
Colombia has opted to implement international financial reporting standards (IFRS), which proposes a convergence based on what was planted with Law 1314 of 2009, which would be a significant change, but at the same time will increase the confidence of the users of the information and It will improve relationships worldy. Specifically for the adoption in terms of Property, Plant and Equipment will be an arduous task, since it is necessary for companies in general to reclassify their assets according to the standards provided through this adoption with the purpose of reflecting clear and efficient information in order to enhance decision taking. For this reason, an analysis is applied (taking as a reference a descriptive methodology) of the changes obtained throughout the adoption of the IFRS based on any modification provided by Generally Accepted Accounting Principles, which are fundamentals in the Colombian accounting field of the last decade. After carrying out the previous analysis, the identification and recognition of the changes occurred, it is understood that this adoption obliges companies in Colombia to modify and / or replace the standards in which they were subject by the previous law and adapt to the change in the new ones, taking as main object that the property of a good is not determined by its ownership but rather by the productivity it generates for the company and the degree of profitability that it produces to the businessmen, all in order to show an economic reality .

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