Apoyo en la preparación del estado de situación financiera de apertura NIIF Pymes empresa Andaluza S.A.S.

Abstract

In this document the work done in the area of Accounting at ANDALUZA S.A.S company, related to the entry of invoices both sales and purchasing, cost accounting, payroll accounting, formats withholding, customer presents customer, cash counts, bank reconciliations and management of information used in this serving helps management serving as support in the preparation of the Statement of Financial Position opening IFRS SMEs which will assess and analyze the parameters and policies area accounting, information requirements established by each section was adapted, allowing conversion and reclassification adjustments to each item of the balance sheet at December 31, 2014 is made. Finally, comparison is presented between the balance sheet by principles generally accepted in Colombia and the Statement of Financial Position IFRS SMEs evaluating changes regarding assets, liabilities, equity.