Reingeniería del proceso contable de adquisición de bienes inmuebles y el deterioro de bienes de la alcaldía de Tauramena

Abstract

This report is the result of the business practices carried out in the TAURAMENA MAYOR, occupying the position as an accounting practitioner, with the objective of supporting the legalization process of the entity's real estate and its respective accounting update in the financial information of the herself. The mayor's office of Tauramena is a public entity dedicated to administering municipal affairs and providing public services as determined by law, ordering the development of its territory and building the works required by centralized municipal progress through the management of spending, the execution of the budget chain and the contractual processes of treasury and inventory control inherent to the operation and functioning of the administratively dependent units. The work was carried out in its entirety in the warehouse area, starting on August 2, 2021 until December 2 of the same year, fulfilling a working day as follows: Monday through Friday from 7:00 AM at 12:00 PM and from 2:00 PM to 5:00 PM. During the time that the practice was carried out, activities were carried out such as Making a study of the real estate belonging to the entity, Breaking down the land that does not have the relevant requirements for legalization, Reviewing the existing information of the inventories and comparing it with the information Existing planning and property area, Make a physical review together with the infrastructure area and see in what condition the buildings and land are and the others designated by the immediate boss.