Depuración de las cuentas por cobrar subcuenta otros deudores en la Universidad de Pamplona para la implementación del instructivo 002 del 2015 nuevo marco normativo de la Contaduría General de la Nación oficina de Presupuesto y Contabilidad.

Abstract

In the following document, developed undergraduate work at the office of Budget and Accounting of the University of Pamplona is presented; where it is placed in motion all the knowledge acquired through academic training and the importance of the International Accounting Standards Public Sector (IPSAS) the which are a set of rules for both the registration of economic events and the presentation of Financial statements issued by the International Public Sector Accounting Standards Board). Facing a labor field goal to forge as an academic professional And occupationally prepared. The process developed for analysis and debugging accounts receivable subaccount other receivables is based on evidence step by step that must be done, for debugging where initial December 2016 balances are determined, so you should start to sense the opening balance sheet, adjustments to pass the new balances to opening balances As also plan and develop the draft accounting policies for implementation from January 1, 2017 instructional 002 of October 8, 2015 new Regulatory Framework General Accounting Office.