Pregrado Contaduría Pública
URI permanente para esta colecciónhttp://hdl.handle.net/11634/128
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Ítem Fortalecimiento del costeo en prendas confeccionadas y modificadas en una empresa de la industria textil(Universidad Santo Tomás, 2024) Rincón Durán, Diego Sebastián; Montoya Ocampo, Luz Dary; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054492; https://orcid.org/0009-0000-1232-8212; https://orcid.org/0000-0003-2461-6443This internship details the activities and results obtained during the professional internship at Sastrería S&S, a family business with more than 10 years of experience in the textile and apparel sector in Bogota. The main objective of this internship was to strengthen the specific cost model for the company, which would allow a more efficient management of resources and facilitate strategic decision making. During the internship period, an exhaustive diagnosis of the existing accounting and financial processes was carried out, and areas for improvement were identified. During the internship period, a thorough diagnosis of the existing accounting and financial processes was conducted, critical areas for improvement were identified, and solutions tailored to the particular needs of a growing tailor shop were developed. The implementation of the new costing system included updating financial processes, introducing more efficient accounting methods, and a detailed analysis of the direct and indirect costs associated with both garment alteration services and the design and manufacture of new garments. In addition, a customized office automation tool was developed to facilitate cost tracking and control, as well as to generate accurate and timely financial reports. This report presents in detail the methodologies employed, the challenges faced and the results obtained, including the positive impact on Sastrería S&S's profitability and operational efficiency. Throughout the document, it is evidenced how the application of accounting principlesÍtem La auditoría forense en Brasil y su comparación con Colombia: análisis de regulaciones y prácticas(2024-12-20) Prada Contreras, Karen Yazbey; Alvarez Ramirez, Ginneidy; Forero Castillo, Jacqueline; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000705837; https://scholar.google.com/citations?user=MjqzoEEAAAAJ&hl=es; https://orcid.org/0000-0001-5578-2116The main objective of this research is to conduct a detailed comparison of the applicability of forensic auditing in Colombia and Brazil. This analysis focuses on evaluating the differences and similarities in techniques, methodologies, and legal aspects related to forensic auditing in both countries, taking into account the visit to Brazil, which allows for a deeper exploration in this research. The methodology adopted for this research involves a qualitative approach and a non-experimental design of descriptive scope with a cross-sectional cut. This choice is based on Hernández Sampieri et al (2014), who advocates for a qualitative approach when exploring complex and multidimensional phenomena, as is the case with the applicability of forensic auditing in legal and financial contexts. The research instruments used include the review of regulations and the examination of current practices in the field of forensic auditing in both nations. The results obtained help identify the specificities of forensic auditing in Colombia and Brazil, providing a deeper understanding of practices in each jurisdiction. These results can serve as a basis for discussing improvements and recommendations in both areas. This research contributes to the understanding of forensic auditing in an international context and offers valuable insights for professionals and academics interested in this fieldÍtem Monografía de grado misión Brasil – las posibilidades de que un contador ejerza el cargo de auditor forense(Universidad Santo Tomás, 2024-12-18) Castaño Gamboa, Marly Zulay; Triana Lozano, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173In this manuscript, the comparison that exists between public accounting and forensic auditing will be shown in detail and publicly, and how it can be seen reflected in common works of society. With this increase, knowledge of the forensic field is sought, and all its work areas so that current and future accountants can undertake their knowledge in different areas. It should be noted that the forensic auditor is a technique that integrates criminalistic, accounting, legal, procedural and financial knowledge to combat fraud; fraud, which can seriously compromise the integrity of a company, all this taking into account that new forms of fraud re-emerge in our daily lives. The ingenuity of the forensic auditor and accountant with aspirations of this is to find new ways to combat these problems that plague companies, generating losses, giving a bad name or in fortuitous cases a total extinction of the company.Ítem Informe De Opción De Grado, Práctica Empresarial En La Contraloría Departamental Del Meta, Villavicencio(Universidad Santo Tomás, 2024-12-06) Castiblanco Quintero, Darling Andrea; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This technical report will present the work carried out during the internships at the Departmental Comptroller's Office of Meta, Villavicencio, in which all the information obtained from the activities achieved in each of the lines of action of the unit will be found and, with Based on these activities, the achievements that contributed to the integration of the various social and community actors during the period 2023-2.Ítem Organización documental de la gestión de calidad y el código de ética del contador público en una firma de auditoría(Universidad Santo Tomás, 2024) Rivas Palomeque, Andrea; Rico, Carlos; Universidad Santo TomásÍtem Estudio de factibilidad para la creación de centro de asesoría contable, tributaria y financiera en el Municipio de Sabana de Torres(Universidad Santo Tomás, 2024-11-18) Acevedo Amorocho, Alejandro; Pinilla Contreras, Paola AndreaThe present thesis aims to present the feasibility for the establishment of a center for accounting, financial, and tax advisory services in the Municipality of Sabana de Torres, supported by professionals and adequate resources. The objective of this study is to create a company providing accounting, financial, and tax advisory services that offer real and definitive solutions to various problems faced by businesses or ventures in the Municipality, many of which operate illegally. To address this study specifically, the following question was posed: What requirements are needed for the creation of a center for accounting, financial, and tax advisory services, both publicly and privately, in the Municipality of Sabana de Torres? The methodology initially used to answer the above question and establish a foundation for the study was through surveys, which determined that 155 out of 170 respondents would be interested in utilizing the services. This response served as a key basis for initially determining the high feasibility of establishing a center for advisory services with these characteristics in the municipality.Ítem Análisis e implementación de las políticas y eventos contables para el sector de transporte(Universidad Santo Tomás, 2024-11-12) Celis Silva, Danna Yulieth; García Tarazona, Karoll Melissa; Chía Suarez, María Ana MartinaThe present degree work was carried out in order to design an Accounting Policy Manual that is under the implementation of International Financial Reporting Standards. It is very important to implement IFRS for SMEs in the company COLD MAX 8A, caused by the need to comply with national regulations, which seek greater participation of Colombian. For this purpose it was necessary to start from different investigations on this subject for its implementation and in this way to carry out the analysis indicating the international accounting and financial reporting standards that were in line with its economic activity, documentary observation of existing regulatory provisions, basic concepts derived from books and publications made on the web by professionals with experience in the application of IFRS. Finally, it was possible to define and design the policies that fit each process that affect the management of accounting information, according to the operations executed by the company COLD MAX 8th, resulting in a great impact at the organizational level, have more reliable and traceable accounts.Ítem Auditoría y control de la gestión portuaria(Universidad Santo Tomás, 2023-10-13) López Guevara, Laura Tatiana; Garzón Monsalve, Luis Felipe; Sánchez Riaño, Nancy María; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001348390This document presents a deepening study of one of the topics addressed during the academic mission to Brazil. Specifically, it deals with the conference on the audit and control of port management, held at the Pontifical Catholic University of Rio de Janeiro. The importance of port management focuses on the particular realities of Brazil and Colombia, taking into account the regional context of Latin America and the Caribbean, highlighting the importance of each of the actors involved in port operations, from the local authorities that regulate the ports to the large shipping alliances, which have come to control most of the international movement of goods by sea.
Ítem Actualización del banco de datos en derecho tributario con jurisprudencia del Consejo de Estado sentencias de enero 30 de 2004 a junio 30 de 2004(Universidad Santo Tomás, 2006) Gómez González, Sandra Milena; Gómez, José Ricardo; Rincón Rodríguez, Fernando; Universidad Santo TomásÍtem Instructivo de Organización y Mejora para Ingresar Transacciones Bancarias al Sistema Contable de una Empresa Veterinaria(Universidad Santo Tomás, 2024) Duarte Pineda, Julieth Catherin; Montoya Ocampo, Luz Dary; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054492; https://orcid.org/0000-0003-2461-6443The objective is to improve the accounting of movements and reconciliations banking, in a veterinary company. This includes properly organizing media supports. payments and consignments, control daily transactions and follow instructions for the conciliation. The implementation of matrices will allow detailed control of the banking movements and an improvement in the generation of reports for the board of directors, thus facilitating a favorable audit and optimizing administrative processes.Ítem La ia en la labor contable y ética profesional(Universidad Santo Tomás, 2024-07-10) Niño Agudelo, Angela Yakelin; Munevar Reyes, Maria Cecilia; Arcos Quintero, Victor Manuel; Universidad Santo TomasThe research addresses how artificial intelligence (AI) is transforming the accounting profession, specifically in Colombia, and the ethical challenges this technology poses. AI improves efficiency and accuracy in accounting tasks by automating routine processes, allowing accountants to focus on more strategic and analytical activities. However, the implementation of AI in accounting also raises ethical concerns, such as transparency, oversight of algorithmic decisions, and privacy of financial data. This study sets out to analyze how accountants can ensure that AI decisions are ethical and comply with local and international regulations, while maintaining professional ethics in accounting work. It also highlights risks such as biases in algorithms, privacy and security of financial data, and loss of jobs in the sector. It highlights the need to comply with accounting regulations and conduct an ethical assessment to ensure that AI is beneficial and compliant. The study proposes to analyze these ethical dilemmas in a specific case to offer appropriate approaches. The adaptation of accountants to new technologies and artificial intelligence (AI) tools has transformed the accounting profession, enabling automation of routine tasks and deeper analysis of financial data. However, this process has presented challenges, such as resistance to change and lack of technical skills, leading accountants to invest in ongoing training. Although some fear that AI may reduce their role, it is seen as complementing their skills, allowing them to focus on activities of greater strategic value, such as financial analysis and consulting. In addition, mastering AI requires understanding both technical aspects and ethical considerations, such as privacy and fairness. Finally, the correct interpretation of AI-generated results is crucial for informed and strategic decision making. Interpreting AI results presents challenges such as identifying biases and errors in the data, which requires critical analysis and corroboration with multiple sources. In addition, accountants must communicate these findings clearly to support business decision making, ranging from resource allocation to financial planning. However, it is essential to combine these insights with human expertise for balanced decisions. Ethical use of AI requires mitigating algorithmic biases through diverse data and making transparent how algorithms work, ensuring responsibility and accountability in their use. Developing skills in data analytics and complementary AI competencies is crucial for professionals to harness the potential of the digital revolution, combining technology and human judgment for decision making and value creation.Ítem Informe practica empresarial Rodancor Llantas s.a.s(Universidad Santo Tomás, 2024-08-30) Cortes Osorio, Maria José; Goméz Suaréz, Lindey Angélica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This graduation project, conducted at RODANCOR LLANTAS S.A.S., aimed at managing the administrative and accounting area, specifically the accounts receivable department. This project is a mandatory requirement for obtaining Contaduria Publica degree from Universidad Santo Tomás and is part of the institution's graduation options. The activities carried out included organizing files, daily review of the general cash box, verifying and recording payments received from customers, managing electronic invoicing acknowledgments, recording the receipt and transfer of goods, and making payments to suppliers. All these activities were managed using the AGIL accounting software. My administrative functions were supervised supervised and supported by Lizeth Paola Merchán Díaz and resulted in greater efficiency in managing the company's accounts receivable and finances, optimizing the use of the AGIL software, improving the organization of files and documents, and the practical application of theoretical knowledge acquired during the degree program. Projects like this foster professional development and prepare students to face real-world challenges in the labor market.Ítem Práctica empresarial en subproceso de facturación LLanogas(Universidad Santo Tomás, 2024-09-21) Garay Hernandez, David Santiago; Gomez Suarez, Lindey Angelica; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This thesis focuses on optimizing the billing process at Llanogas S.A. BIG, a gas distribution company operating in Villavicencio and 24 other municipalities. Developed during my internship in the billing department as a supervisor, the project addressed scheduling, compliance with suspensions and reconnections in high-risk areas, monitoring of PQRS (Petitions, Complaints, Claims, and Suggestions), and visits to customers to ensure regulatory compliance and installation safety. During these visits, various irregularities were identified, such as unauthorized diversions, gas appliances exceeding meter capacity, non-standard installations, and fraud, which affect billing accuracy and pose safety risks. Efficient management of these irregularities allowed for the correction of readings and the generation of additional revenue. The main objective was to analyze these irregularities and propose solutions to improve management and control, thus optimizing the billing process. The methodology included data collection and analysis, evaluation of the impact of irregularities, and implementation of technological solutions. The results demonstrated that efficient management and technology improved billing accuracy and efficiency. Additionally, strategies were identified to educate customers on the importance of regulatory compliance. In conclusion, recommendations are provided to improve the billing process and ensure customer safety, benefiting both the company and gas service users.Ítem Diseño de un módulo basado en lógica fuzzy para orientar la cátedra de contabilidad decisional de la facultad de Contaduría pública de la Usta(Universidad Santo Tomás, 2015-06-25) Ariza Jerez, Natalia Milena; Quintero García, Manuel Alejandro; Rivera Rodríguez, Gabriel Alirio; Universidad Santo TomásThe objective of the investigation was to create and implement an integral proposal that allowed the improvement and development of all required skills for the public accounting students from the University of Santo Tomas de Aquino in Bucaramanga. The accounting science has been characterized by its capability of handling incorrect or inaccurate data and the ability of the accountants to be objective rather than subjective when performing modulation or quantification of the various situations that can take place. Therefore, there is always an ongoing search to find new tools that allow better objectivity within the analysis performed. The research is primarily based on the analysis of one tool that has surfaced as an alternative to model in a more precise manner relating to the reality, uncertainty, and subjectivity of the accounting science. As a result we searched to create a model that allowed us to combine everything related to fuzzy logic. The comparison with the classic logic and its models applied in the different fields of accounting such as; auditory and management accountingÍtem Informe de Pasantías(Universidad Santo Tomás, 2024-09-19) Mosquera Valencia, Leycer David; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This internship work as a degree option details the activities carried out at Universidad Santo Tomás Villavicencio in support of the following academic units: Curricular Development and Teacher Coaching Unit, Comprehensive Student Development Unit UDIES, Postgraduate Coordination of the School of Public Accounting and Research and Innovation Directorate. The functions carried out consisted mainly in generating reports to evaluate the performance of evaluation activities, research, social projection, follow-up of learning results and follow-up of educational plans of the School of Public Accounting, with the objective of improving the educational and integration strategies in the institution.Ítem Informe de opción de grado, práctica empresarial Hospital Departamental de Villavicencio en el Area Administrativa(Universidad Santo Tomás, 2021-12-15) Carrillo Salas, Angie Lorena; Mateus Fuentes, Stephany; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001844362; https://scholar.google.es/citations?hl=es&pli=1&user=JbnN7g4AAAAJ; https://orcid.org/0000-0003-1354-1765This report shows the development and activities carried out as an intern at the Villavicencio Departmental Hospital, being a student of the Public Accounting program at the Santo Tomas University Villavicencio headquarters, under the position of administrative assistant during the period between 22 September and December 15, 2021.Ítem Evaluación del conocimiento de estudiantes de contaduría pública en la usta Villavicencio sobre la tasa mínima de tributación para personas jurídicas(Universidad Santo Tomás, 2024-09-01) Bejarano Lozano, Yesika Alejandra; Franco Novoa, Yesika Andrea; Bernal Linares, Agustin Esneider; Gómez Suarez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840With this project we wanted to evaluate the knowledge that students in the last semesters of the public accounting program at the Santo Tomás University, Villavicencio section, have about the Minimum Tax Rate or Defined Tax Rate for legal entities, for which the elements that make up its settlement, a survey was applied with an online form where it could be inferred that there is still little information about each of the components and the impacts of this minimum tax rate, which affects the value to be paid for income and complementary taxes for legal entities, for which three exercises were subsequently provided with scenarios in which the need or not to prepare additional calculations to define the final tax payable was explained.Ítem Informe de Opción de Grado, Práctica Empresarial en la Unidad de Desarrollo Integral del Estudiante (UDIES)(Universidad Santo Tomás, 2024-06-23) Gómez Rojas, David Santiago; Gómez Suárez, Lindey Angélica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This report lists the results obtained in the business practice carried out in the Student Integral Development Unit (UDIES) within the School of Public Accounting, which was conducted during the period 2023-1. The information contained was obtained based on the strategies, processes, activities and events carried out within the Unit, therefore, throughout the report there is a brief description of the reports, minutes and the different documents elaborated by the student-intern and the place where the business practices were carried out. There you will find the different activities, reports and minutes made by the student-intern, among these reports are the elaboration of master charts, value-added knowledge report, mentoring and monitoring report. The master chart contains all the information and attendance of the activities and strategies carried out by the UDIES, on the other hand, the value added report contains the performance of the students participating in the saber pro test, in order to contrast the results obtained in each of the areas evaluated against the results obtained by each of the students participating in their saber 11 test.Ítem Logística inversa(Universidad Santo Tomás, 2024-08-30) Navarro González, Angie Paola; Parrado Herrera, Laura Karina; Herrera Arias, Francisco Eduardo; Universidad Santo TomásThis monograph contains the systematization of the experience lived at the universities PUCRio (Pontifical Catholic University of Rio de Janeiro) and URFJ (Federal University of Rio de Janeiro) developed in the city of Rio de Janeiro (Brazil) from May 29 to May 3. June 2023. Antonio Carlos Morim, doctor in production engineering (2015-2020). He was the person who provided deep knowledge about consumer behavior, prices and decision-making processes for the management and production of the company. In this way, strategies are analyzed and a critical evaluation is carried out in accordance with the sustainability and preservation of the environment, since this allows us to reduce the environmental impact of the waste generated and the use of materials that can be discarded as garbage.Ítem ¿Constituir una sociedad por acciones simplificadas o una de responsabilidad limitada?(Universidad Santo Tomás, 2024-09-05) Neira Parrado, Juan Pablo; Forero Castillo, Jacqueline; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000705837; https://scholar.google.com/citations?user=MjqzoEEAAAAJ&hl=es; https://orcid.org/0000-0001-5578-2116Colombia is a country with a fairly significant entrepreneurship boom, in recent years and even in the face of the different economic crises it has faced, the constitution of companies and societies continues to increase as established by the figures of Confecámaras, But now we face the ignorance of future entrepreneurs when determining what type of company they should constitute and it is more viable for them, taking into account their conditions, their needs and their plans. What was done was to choose the two types of companies best known and structured such as limited liability companies and simplified joint stock companies for study, knowledge and comparison, We are able to determine the advantages of setting up each of these types of companies, as well as the disadvantages and finally determine why it is more feasible to form a simplified joint-stock company and not a limited liability company, This was achieved through a research with a qualitative and descriptive approach, through the analysis of existing studies and standards, other research and other sources that were important in developing the article. It was found that while it is true that the two types of societies studied have several advantages and similarities between them, Simplified joint stock companies are much easier, cheaper and more flexible when it comes to setting up a company in our country, Removed barriers imposed by limited liability companies, such as a certain number of partners, having the total capital at the time of its incorporation, little autonomy of the entrepreneur to establish the organization of his company, the rules, development, among other benefits that are even left out of this, managing to demonstrate and teach our entrepreneurs in a simple way the basic knowledge to enable them to safely establish their societies.