Informe final práctica empresarial gobernación de Santander.

Abstract

The main purpose of the Technical Accounting Directorate attached to the Government of Santander is to coordinate and review that the financial statements reflect in a reasonable way and adjusted to economic reality, all the operations according to the principles, current standards and technical procedures of accounting, becoming a tool for decision-making by the administration. The General Accounting Office of the Nation, through the Public Accounting Regime, integrates the accounting procedures, which are the set of standards based on the Conceptual Framework by means of which it allows to expand the processes of recognition, measurement, disclosure and presentation of the facts. economic entity. Through the preparation of the accounting procedures manual, the aim is to provide a more efficient mechanism for the recording of accounting transactions within the Accounting Directorate of the Government of Santander. To do this, the information on different topics will be studied, such as pension liabilities, general system of royalties, resources delivered in administration, among others. This in order to analyze which of these procedures apply to the entity, and in this way to formulate a manual that serves as support for officials at the time of carrying out said transactions.