Desarrollo de una auditoría financiera para determinar la situación económica para el cierre de vigencia 2018, como soporte para el proceso contable sistematizado del primer semestre del año 2019, Industrias Frutos El Prado – Cacota, vereda Icota Norte de Santander.

Abstract

Industrias Frutos el Prado SAS, is a company dedicated to the peach harvest and manufacture of peach in syrup and pulp, it is located in the Prado farm, Icota village of Cacota municipality, North of Santander, Colombia. Mr. Carlos Augusto Flórez Peña, is the legal representative of this organization, has been the administrator and main manager of the creation and recognition of his company, Industrias el Prado has a mission and a vision, the corporate image was improved, creating a Historical review, organizational chart and corporate values. To know the administrative and financial situation of the organization, a diagnosis was made with a Dofa matrix, which generated weaknesses, threats, strengths and opportunities, which were taken as a starting point for the improvement proposal that was implemented within the organization. , critical aspects were known in the financial area through this analysis that was made, deciding to develop a financial audit to fully know the accounting information of the entity, serious problems were found, issuance of assets, income, expenses, payments poorly liquidated labor, among other aspects, given this, the information found in invoices was taken as a basis, this information was recorded in Excel, financial statements were generated for the year 2018, depreciations, crop production costs, manufacturing manufactures were generated syrup and peach pulp. A payroll format was adopted to settle it correctly and the transactions executed by Industrias Frutos el Prado SAS were registered in Alegra in the cloud (accounting software) in the first half of the year 2019.