Implementación y sistematización de la contabilidad en el manejo del fondo casino administrativo del establecimiento penitenciario de media seguridad de Bucaramanga (CPMS BUC).

Abstract

The present work of degree, had like purpose carry out the improvement proposal denominated Implementation and systematization of the accounting in the management of the fund administrative casino of the penitentiary establishment of average security of Bucaramanga, this proposal was made based on a series of shortcomings who were identified in the management of the casino fund, the main one of which was the lack of accounting records; As a result of the analysis, a number of activities were carried out in order to satisfy the need for control and accounting records, the main activities were: initial and monthly inventories, acquisition of the Activa commercial program, parameterization, data entry; through which it was implemented: control of inventories, income from purchase invoices, sales invoices were generated, daily cash closings and therefore at the end of each month the state of profits and / or losses was created, which were presented before the general director of the establishment. Through this implemented proposal it was possible to show the profits obtained each month and implement the control of casino products, as well as the benefits that are provided to the administrative staff and personnel of the surveillance and custody body of the penitentiary establishment.