Manual de políticas contables para la implementación del nuevo marco normativo establecido en la resolución N° 533 del 8 de octubre de 2015 y sus modificaciones para entidades de gobierno, alcaldía municipal de Cacotá, Norte de Santander.

Abstract

The following document presents the final report of practice that shows the process of preparation of the Manual of accounting policies for the Municipality of Cácota, Norte de Santander, which was elaborated taking as a reference the regulatory framework established for government entities by the Contaduría General de la Nación through resolution N ° 533 of 8 October 2015 and its amendments. For it started with a diagnosis that he includes knowledge of the entity and management accounting, identifying the need for City Hall generating a proposal of improvement that includes the study of international of accounting in the Public Sector standards (NICSP) applicable to that entity, concluding with the construction of the manual presented as a guide the principles, financial statements and accounting recognition policies at City Hall and this is the key point of the beginning in the process of convergence to the NICSP.