Procesos para la elaboración de estados financieros y presentación de informes contables a entes de control y vigilancia del municipio de Rondón Boyacá.

Abstract

The objective of this work is to publicize and describe the processes and procedures for the preparation of financial statements and presentation of accounting reports to control and surveillance entities that must be followed within the territorial entity of the Municipality of Rondón Boyacá, in addition to giving Know the importance and need to document and apply the processes and procedures described in an adequate and responsible manner. The processes and procedures for the elaboration of financial statements are proposed, processes for the presentation of accounting reports such as exogenous information to the Dian national tax and customs office, the convergence public accounting information, the report of delinquent debtors of the state and the report of internal accounting control, these before the General Accounting Office of the Nation, as well as the public debt report and the annual account rendering report before the General Comptroller of Boyacá; all aimed at presenting information with quality and opportunity. A series of recommendations tending to a continuous improvement of the processes are made in order to make them lasting, optimal and efficient. Keywords: Financial Statements, Processes, procedures, Internal control, Exogenous information.