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OBJETIVO DEL TRABAJO: El propósito del trabajo es conocer sobre cada uno de los conceptos
que nos brinda este libro basado en procedimientos correctamente elaborados, para poder brindarnos el
conocimiento necesario para un buen manejo de los movimientos esenciales de la organización o ente.
ENSAYO
Así mismo presentan ejercicios con los que se pretende familiarizar al sector en la
sistematización de la contabilidad en cualquier software contable. A partir de este, el
estudio es capaz de crear una empresa, capturar la información de documentos,
registrar datos, consultar informes contables y financieros, y elaborar un análisis
financiero.
Con el fin de que los lectores logren un perfil y desempeño laboral, y siguiendo los
lineamientos de las políticas educativas dar un mayor sentido de aprendizaje
mediante el trabajo por competencias, en cada unidad se presentan los principales
elementos de una planeación.
Esta incluye los elementos esenciales, los elementos con sus indicadores de
desempeño, las evidencias de aprendizaje y los alcances en una interrelación entre el
saber y él saber hacer, al vincular al conocimiento nuevas experiencias, actitudes y
actividades producto de las prácticas cotidianas que se encuentran en el libro.
Por último redactaos que esta edición contiene las últimas reformas que se han
establecido en los campos contable, tributario y comercial, en lo relacionado con el
impuesto sobre las ventas, retención en la fuente, retención por el CREE, la unidad
de valor tributario UVT, y la planilla única de aportes al sistema de seguridad social.
BIBLIOGRAFIA:
LIBRO: contabilidad universitaria MAC GRAW HILL- Emma lucia coral delgado,
Lucy Gudiño Dávila (séptima edición) BOGOTA 2013- 420 hojas.
INGLES
This book called university accounting has remained among the preferences of employers,
teachers and students, for its quality and because it is a practical and didactic guide that
supports the development of the accounting cycle in companies. This has been achieved
thanks to the professional and teaching experience of the authors, as well as the dedication
of their study and work in accounting science in which they have made a permanent review
and update of the topics, including the latest reforms in the fields accounting, tax,
commercial, and labor.
The approach given in this seventh edition of university accounting gives it a didactic
nature, since real and clear effects are used that integrate the accounting area with
commercial, labor and tax legislation; It also opens the space for the systematization of
accounting and financial information. In its development it keeps the sequence and the
logical order that lead the reader to follow the sequence of each theme, aiming at its total
comprehension. Among the issues addressed are: process of creating a company,
management of accounting principles and unique account plan; Introduction transition and
convergence towards international accounting standards (IAS), and financial reporting
standards (IFRS); design, processing, and accounting of the necessary accounting supports,
accounting book records; work contract and payroll; inventory inventory control;
adjustment seats and worksheet; financial statements and result analysis as a basis for
making sound decision making.
They also present exercises with which it is intended to familiarize the sector in the
systematization of accounting in any accounting software. From this, the study is able to
create a company, capture the information of documents, record data, consult accounting
and financial reports, and prepare a financial analysis.
In order that readers achieve a profile and work performance, and following the guidelines
of educational policies to give a greater sense of learning through work by competencies, in
each unit the main elements of a planning are presented.
This includes the essential elements, the elements with their performance indicators, the
evidence of learning and the scope in an interrelation between knowledge and know-how,
by linking to knowledge new experiences, attitudes and activities resulting from everyday
practices found in the book.
Finally write that this edition contains the latest reforms that have been established in the
accounting, tax and commercial fields, in relation to sales tax, withholding tax, withholding
by the CREE, the UVT tax value unit, and the unique form of contributions to the social
security system.