Facultad de Ciencias Económicas y Empresariales
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Browsing Facultad de Ciencias Económicas y Empresariales by Subject "Accounting"
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Item Análisis del impacto de la implementación de factura electrónica en la empresa DALI y CIA S.A.S.(Universidad Santiago de Cali, 2020) Arias Rocha, Gloria Amparo; Hurtado, Yurani; Gongora Vanegas, BorisThe present investigation has been developed in order to show the impacts of the electronic invoice implementation of the company Dali and Cia SAS, in which the processes carried out for the execution of obligations that derive from the regulations related to the subject are exposed. From there they determined the benefits, advantages and other attributes that emerge from the implementation of electronic invoicing, which classifies this research as descriptive, under an analytical method that allows critically evaluating the information extracted from both primary and secondary sources, concluding that caused positive impacts, because it minimized costs and facilitated the processes and procedures of the accounting area.Item Compilación de los procesos y disposiciones contables de los activos especiales, tomados por el estado mediante la acción de extinción de dominio en Colombia(Universidad Santiago de Cali, 2019) Bermúdez Rodríguez, Mayra Alejandra; Rodríguez Vélez, Lorena; Varela Roa, Rosa Isaura; Astudillo Villegas, RicardoWith this monograph, we made an analysis about the accounting aspects generated by the extinction of the right of ownership as the constitutional legal instrument derived from an expanded criminal policy that combats criminal or illegal finances. The extinction of the right of ownership is the ideal and effective instrument with the ability to eradicate those illicit economic rights by origin or destination (basic causes) that violate the precepts 34 and 58 of the Colombian Constitution. In this paper we commented on the current asset manager that is the SAE (special asset company) which, in force with Law 1708 of 2014, where the Government faces a war through the legal means of declaring the loss of the right of properties that were acquired by goods or illegal destination, initially the legal framework of the extinction of the right of domain will be addressed. Subsequently, the accounting process performed by the depositary and / or liquidator will be analyzed when the SAE delivers the goods or company for its management and subsequent liquidation. Finally, a guide is proposed with the accounting acknowledgments derived from the completion of the process to bring these assets to liquidation.Item Diseño de plan de negocio para la creación de la empresa living archive S.A.S dedicada al outsourcing especializado en custodia, recuperación y organización de archivos contables para las pequeñas y medianas empresas en Cali(Universidad Santiago de Cali, 2020) Bonilla Rincon, Diana Carolina; Hernández Badel, Jessica; Pinchao Guerrero, Anlly Stefpanie; Gómez Racines, LigiaThe company study project focuses on the micro, small and medium-sized enterprises of the Municipality of Santiago de Cali, with which we want to offer an outsourcing service of custody and accounting archive. Taking into account that the implementation of new accounting standards, they have generated various requests for collections, tax, administrative and / or criminal requirements, that have led the company to look for how to normalize them, reconciling the accounting information that they have carried practically since its creation, with reality and thus be able to clarify whether or not there is a liability to cancel. Many Mi PYME companies in Colombia, within their budgets and because they are such a high cost, do not have an accounting assistant with the necessary skills to maintain an adequate order of information and that is lasting, this due to the turnover of staff and lack of monitoring of functions. From this point the need arises to hire other specialized entities to solve these needs, since in the market the Outsourcing that provide this service focus on large companies and financial companies, the cost of the service to be provided is very high, so it seeks to take advantage of this niche market with affordable values. This would help my SMEs to maintain organized information on accounting documents that can be used when they need it, as well as the State, and collecting entities, such as: the Dian, Health Promoter Entities, Pensions, Arl, among others.Item “La gestión y planeación financiera como mecanismo para la prevención del lavado de activos en el contexto colombiano.”(Universidad Santiago de Cali, 2020) Buriticá Ariza, Estephania; Galindo Tamayo, Óscar Eduardo; Guerrero Aguirre, Francisco Andrés; Díaz Grajales, Carmen AliciaThe objective of this paper is to analyze how, from the management and financial planning, it contributes to the prevention of money laundering in the Colombian context. A descriptive study with a qualitative approach was used. For the development of this work, academic databases, such as Scielo, SciencDirect, Scorpus, Google Academic, among others, were consulted for fear of the literature review. The problems in indicators of liquidity, indebtedness and profitability, lead to risk situations, and facilitate illicit money to enter the company's finances. Indebtedness leads to the urgent need to have resources to comply with the agreed agreements. Illiquidity is related to the ability of the company to obtain resources to pay its most immediate debts, similar situation happens with capital. Regarding the modalities that companies use for money laundering, these are specified according to their corporate purpose, business strategy, company formality, size, among other aspects. The most frequent modalities in the case of private companies whose size is micro, small or medium (MSMEs) are the fictitious sales that allow to register in the accounting information system an assumed economic income, which can also be achieved with asset sales and these they can be overvalued in order to justify the capital inflow. As for the possible strategies for the prevention of money laundering such as other financial crimes, it should be started with the design of an accounting information system, which must be in accordance with the legislation of the country, a control model can also be implemented, such as COSO, through which you can have an assessment of the company's environment, the level of risk and thereby take control and surveillance measuresItem Propuesta de mejoramiento en la implementación del nuevo sistema de facturación pos web en una empresa del sector droguería durante el año 2020(Universidad Santiago de Cali, 2020) Agudelo Bolaños, Lilian Margarita; Saldaña, Leidy Catherine; Urrego Rojas, Luis Alexander; Gongora Vanegas, BorisThis work was carried out with the aim of making a proposal for improvement to the new post-web billing system in a chain of drugstores in the city of Cali during 2020, which is carried out as a type of descriptive study, using the deductive method, where general aspects are analyzed until reaching particular elements.In this sense, the work begins by identifying the different processes involved in the post-web billing interface to accounting, where it was possible to determine that the company has organized its processes with their respective manuals, in addition to having these activities systematized with a basis of robust data, given that the information managed is expensive, considering the large number of branches it has.Subsequently, it proceeded in the development of the diagnosis, in which the main causes that originate the problems in the interface of post-web billing to accounting were identified, despite the fact that the company has adequate compliance with the steps it must take. Among these weaknesses, the lack of knowledge of the collaborators in the new negotiations carried out by the company stands out, as well as the lack of updating of these processes and their parameterization in the information systems.Finally, the respective improvement strategies were proposed, which consisted of training the personnel involved in the billing and accounting activities, in the documentation of the special sales processes, in the modification of the system parameters and in the updating of equipment.Item Propuesta de un sistema de información contable para la fundación jóvenes del mañana, ubicada en Santiago de Cali(Universidad Santiago de Cali, 2020) Uribe Chaves, Dayli Naydu; Cortes Ortíz, Oscar Andrés; Fandiño Somera, Yesica Alejandra; Góngora Lemos, IvonneThis work shows the development of a proposal to implement an accounting information system at the Young Tomorrow Foundation in the city of Cali, where it was established that the company does not have an accounting information system that adequately records its information. financial, which has made it difficult to estimate the costs of the services provided, as well as not having clarity in the payment of taxes and real profit. Given this lack in accounting processes, the respective policies were designed, in addition to accounting procedures, in order to support the information system that should be considered in the accounting record of the organization, which are necessary for the presentation of the financial statements. and decision making.Item Propuesta de un sistema de información contable para pequeños negocios del sector droguerías y farmacias ubicadas en Santiago de Cali, caso de estudio: comuna 7(Universidad Santiago de Cali, 2020) Chamorro González, Diana Lizeth; Coime, Jamerson; Góngora Lemos, IvonneThe objective of this work is to propose an accounting information system for small businesses in the drugstore and pharmacy sector located in Santiago de Cali. At the methodological level, a descriptive study was used. Bibliographic review and interviews were used as techniques. These were applied to a group of 15 drug store managers from community 7 in Cali. The interview included a questionnaire to identify compliance with requirements. As reported by the administrators consulted, the main processes common to this type of business were evident. The following were established as the most relevant: purchasing process, sales process, payment to suppliers, reimbursement of petty cash, payroll and fixed payments. Based on the processes and the situation found in the formulation of the policies and procedures required by the micro-businesses in the drugstore sector, these are stated in the nature of their processes and the guidelines of the demanding International Financial Reporting Standards (IFRS). In this way, for each one, there are guiding principles that guide decision-making while being a benchmark for control. It is considered to define aspects that facilitate its execution such as objectives, scope, policies, supporting documents and the activities that make up the operating procedure.