Realizar un instructivo para la elaboración de las notas a los estados contables en la división financiera y presupuesto del Senado de la República Bogotá D.C.

Abstract

The objective of this report is to make a description of the entity and the area where the Professional Practice is carried out. Initially, the historical review of the entity Senate of the Republic is presented, where the most representative events throughout its history, its foundation, and the episodes that led to the constitution and construction of today's congress are mentioned. Subsequently, corporate aspects of the entity are disclosed, such as: Vision, Mission, Strategic objective of the entity, principles and values. A diagnosis is carried out and determined that analyzes the processes, functions, structures, work environment, budget execution and different accounting concepts of the Senate of the Republic - Bogotá D.C. In order to know the current situation of the entity, and to identify internal factors such as strengths and weaknesses, and external factors such as opportunities and threats, in this way a DOFA matrix is carried out, which allows designing possible strategies to optimize strengths and opportunities, and decrease the impact and risk of weaknesses and threats. Therefore, the description of the work area and the functions assigned as an intern in the accounting section is carried out, in this way the improvement proposal is presented, which is focused on “Performing an Instruction for the Preparation of Notes to the Financial Statements in the Financial and Budget Division of the Senate of the Republic - Bogotá DC”.