Identificación y codificación de los activos movibles para su pertinente uso u obsolescencia de la empresa Comfaoriente sede Pamplona Norte de Santander.

Abstract

The following last report of my practice was carried out in the administrative area business section “Comfaoriente Pamplona”,I conduted a proposal for improving the administration with the purpose of providing a better management of identification and coding of movable fixed assets which has the company in Pamplona by current accounting standards. Taking into account the meaning of accounting is a technique or branch that handles Accounting quantify, measure and analyze the operations, the economic and financial reality of organizations or businesses, in order to facilitate the management and control; presenting information previously recorded systematically to the various stakeholders. The importance of codifying and identify the assets that are under the control of the company, coding is as an instrument for the recognition and disclosure of the facts, transactions and financial, economic, social and environmental operations, based on an orderly classification, flexible and detailed accounts, which identifies the nature and functions of state committed public accounting entity. Applying all this knowledge in the company “comfaoriente Pamplona” it was a great help because it facilitated accounting control of property for a better management of the location, identification and use of assets.