Gestión Integral Contable - GEINCO

URI permanente para esta colecciónhttp://hdl.handle.net/11634/16768

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Desafíos y oportunidades en la implementación de las NIIF en la gestión de activos fijos: un estudio comparativo entre Perú y Colombia
(Universidad Santo Tomás, 2026-01-21) Díaz Santamaría, Jhonier Leonardo; Díaz Santamaría, Valentina; 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://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0001-6332-0173
This descriptive study with a qualitative component examines the challenges and opportunities of IFRS implementation in fixed asset management, comparing Peru and Colombia. The research combines a documentary review of regulations and specialized literature with specif questions of faculty experts in fixed assets; findings were synthesized descriptively and through thematic content analysis. Both countries face common hurdles (training gaps, resource constraints, and practical difficulties in componentization, revaluation, and impairment). However, Peru is more advanced, as evidenced by: first, stronger institutional support and wider availability of public training programs; second, broader use of practical guidelines and templates for measurement, revaluation, and impairment testing; third, lower dispersion in useful life and component policies across firms; and fourth, more consistent reporting due to reduced valuation discrepancies. In Colombia, more pronounced gaps persist in specialized training, heterogeneous implementation among SMEs, and a slower adoption of componentization, impairment testing, and accounting–tax reconciliation. Continuous training and government backing emerge as critical enablers of effective and comparable IFRS implementation, while tangible opportunities lie in updating accounting policy manuals, strengthening physical inventories, and scheduling periodic reviews of estimates.
El rol de la formación academica en contabilidad para la adaptación a normas internacionales: perspectivas desde Perú y Colombia
(Universidad Santo Tomás, 2025-12-02) Fajardo Parrado, Carlos Eduardo; Romero Garay , Juan Nicolas; 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://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0001-6332-0173
This essay addresses a crucial issue: how accounting education in Peru and Colombia is responding to the challenge of the International Financial Reporting Standards (IFRS), especially now that the global economy is more interconnected than ever. The main objective is to understand whether universities in these countries are effectively preparing students to work with these standards, which have become the international norm in financial reporting. To explore this question, I used a qualitative approach: I conducted interviews with professors and professionals in the field, administered surveys to students, and thoroughly reviewed the curricula of several institutions. The goal was to gain a clear understanding of how well current programs are performing. The findings are concerning: the way IFRS are being integrated varies widely among universities, and there is a noticeable gap between what is taught in the classroom and what employers actually require. Additionally, resistance to change within some institutions and a lack of resources are among the main challenges identified. With this study, I aim to contribute to an essential discussion on how to modernize accounting education. I propose incorporating more technological tools and real-world learning experiences to better prepare students for professional practice. I also emphasize the importance of greater exchange and cooperation between countries to enhance accounting education across the region.
Análisis de fuentes de financiamiento para pymes en Villavicencio
(Universidad Santo Tomás, 2026-01-15) Tovar Gutiérrez, Dayana Julieth; González Moreno, Laura Sofia; Garzón Gutierrez, Tatiana Alejandra; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-7669-9175
The research analyzes the sources of financing available to small and medium-sized enterprises (SMEs) in Villavicencio, Colombia, and examines the barriers they face in accessing these resources. Through a literature review and quantitative research based on surveys of local entrepreneurs, both traditional financing options and innovative alternatives and Fintech platforms are identified. The results show that, despite the presence of financing alternatives, SMEs face significant challenges related to lack of credit history, high interest rates, demanding requirements, and low adoption of digital technologies. In addition, SMEs rely heavily on own resources or informal loans due to difficulties in accessing formal financing. The research highlights the urgent need to promote financial education programs and greater digital inclusion to improve access to sources of financing, thus contributing to the growth and sustainability of SMEs in the region.
Fortalecimiento de las microempresas en Villavicencio: estrategias para competir en mercados dominados por gigantes
(Universidad Santo Tomás, 2026-01-15) Díaz Romero, Nicole; Ramírez Parrado, Deily Stefany; Garzón Gutiérrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-7669-9175
This study examines the reality of microenterprises in Villavicencio, Meta, which struggle to survive while large companies from other regions capture the majority of the market. The objective is to identify the obstacles they face and propose practical solutions, such as financial support and tax benefits, to enable them to sustain themselves and thrive. To this end, both qualitative and quantitative methods were used: specific cases were studied, and several data collection instruments were applied, yielding revealing insights. It was discovered that these microenterprises primarily face three challenges: accessing financing, breaking into the market, and competing against companies with significantly greater advantages. However, it was also observed that some strategies do work, such as forming collaborative networks among entrepreneurs and leveraging tax incentives, which has allowed several to become more competitive. Furthermore, ongoing training is key for them to take the next step and consider expanding into international markets. The main conclusion is that a comprehensive approach combining all these tools is required to truly boost micro-enterprises, which not only improves their competitiveness in the region but also opens up opportunities for them to grow beyond our borders.
Impacto del impuesto general sobre las ventas en la economía peruana: lecciones para Colombia
(Universidad Santo Tomás, 2025-12-09) Martínez Quintero, Sharik Carolina; Vanegas Vargas, Juan José; Triana Lozano, Milton Hernando; Universidad Santo Tómas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0001-6332-0173
This article examines the impact of the General Sales Tax (IGV) on the Peruvian economy and proposes lessons applicable to the Colombian context. Through a comparative analysis, it highlights the importance of fiscal decentralization in Peru, where the redistribution of the IGV has strengthened local governments, although it poses fiscal sustainability challenges. For Colombia, implementing similar mechanisms requires strict controls to ensure the efficient use of public resources. Furthermore, the digital modernization of the Peruvian tax administration has improved transparency and fiscal efficiency, suggesting that Colombia could benefit from adopting comparable technologies to reduce evasion. The study also addresses the regressive nature of the IGV, underscoring the need for compensatory policies to protect the most vulnerable sectors. Finally, it emphasizes prudence in the implementation of tax reforms, ensuring that they are supported by sound technical analysis to avoid fiscal imbalances and ensure adequate financing of public services. This work offers a valuable framework for optimizing the Colombian tax system, proposing a balanced and sustainable approach
Contaduría pública para jóvenes
(2022-08-24) Gómez Suárez, Lindey Angélica; Alzate Tabares, Javier Mauricio; Alvarado Bermúdez, Emmelyn Natalia; Mancera Pardo, Angie Yusblay; Flórez Baquero, José Joaquín; González Pardo, Heidy Gisella; Sechagua Beltrán, Karol Daniela; Rojas Rojas, Angie Lizeth; Triana Lozano, Milton Hernando; Ariza Herreño, Jessica Paola; Pinto Rodríguez, María Camila; Ariza Mendoza, Stefy Yuliana; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001416879; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000674494; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000035688; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001742475; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001742470; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001847544; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001844633; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001742481; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001763412; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001743988; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001742473; Sandoval Suárez, Maria Carolina; Ramírez Martínez, Jorge Enrique; https://scholar.google.com/citations?user=-15EFuMAAAAJ&hl=es; https://scholar.google.com/citations?authuser=2&user=AJenaYYAAAAJ; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://scholar.google.es/citations?user=oHis7ngAAAAJ&hl=es; https://scholar.google.com/citations?user=ClzeB7AAAAAJ&hl=es; https://scholar.google.com/citations?user=ryUBnVIAAAAJ&hl=es; https://scholar.google.es/citations?hl=es&user=-VqCnesAAAAJ; https://scholar.google.es/citations?hl=es&user=HSOnUPkAAAAJ; https://scholar.google.es/citations?user=EfAIHxcAAAAJ&hl=es; https://scholar.google.es/citations?user=Txj4y_8AAAAJ&hl=es; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://scholar.google.es/citations?view_op=list_works&hl=es&authuser=5&user=ymlCAC4AAAAJ; https://scholar.google.es/citations?user=1VAvDmMAAAAJ&hl=es; https://scholar.google.es/citations?user=pl5zFTIAAAAJ&hl=es#d=gsc_md_pro-d&t=1663798491926&u=%23t%3Dgsc_md_pro_ed; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0001-9327-6089; https://orcid.org/0000-0002-1171-9710; https://orcid.org/0000-0003-4904-4840; https://orcid.org/0000-0002-9210-1874; https://orcid.org/0000-0002-4785-0884; https://orcid.org/0000-0003-2135-4863; https://orcid.org/0000-0002-6419-1198; https://orcid.org/0000-0003-2613-8422; https://orcid.org/0000-0003-2639-7336; https://orcid.org/0000-0001-8172-3507; https://orcid.org/0000-0001-6332-0173; https://orcid.org/0000-0002-8841-6216; https://orcid.org/0000-0002-7368-6061?lang=es; https://orcid.org/0000-0001-5678-0331
Diplomado en contabilidad, auditoría y aseguramiento bajo estándares internacionales: énfasis en pequeñas y medianas empresas PYMES
(2021-09-30) Baquero Ladino, Mayra Alexandra; Gómez Suárez, Lindey Angélica; Universidad Santo Tomas; ttps://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0003-4904-4840
This report was made in order to demonstrate the diploma that I took with the Santo Tomás University in the city of Villavicencio, called Diploma in Accounting, Auditing and Assurance under international standards: Emphasis on small and medium-sized companies - SMEs, through which I acquired , I deepened and updated knowledge for the benefit of the professional practice of Public Accounting, in order to be able to be competitive as a professional in the labor market
Informe de práctica social: apoyo a la presentación del proceso de autoevaluación del programa de Contaduría Pública y el documento maestro
(2021-09-29) Cuellar Perilla, Mellany Giseth; Niño Bustos, Álvaro Hernán; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001657592; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912
This report allows exposing all the activities carried out during social work as a business practice that was carried out at the Universidad Santo Tomas Sede Villavicencio in the first period of 2019, supporting the quality unit of the Public Accounting Faculty in order to have a greater assurance Regarding compliance with the policies of the faculty, that is, making constant verification that the established objectives are being adequately fulfilled. All this in order to have a continuous improvement and be able to provide the expected education service.
Informe de práctica social: auxiliar de tesorería en Contraloría Departamental
(2021-09-29) Vargas García, Juan David; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
The following report summarizes the business practices (social work) that were developed in the Departmental Comptroller of Meta as a degree modality, where under the supervision of Beatriz Benavides Gómez, immediate boss, being the entity's treasurer, with the position of theory assistant implementing the theoretical knowledge put into practice either the use of accounting software or physical file management, during the academic period 2019-2, managing to comply with the indications and tasks assigned in the terms required by the entity, expanding at the same time the dynamic and practical approaches in the career reinforcing the theoretical bases, the treasury being a fundamental and crucial area in any entity, whether public or private.
Informe de práctica empresarial: Dirección Seccional de Impuestos y Aduanas - DIAN
(2021-09-29) Galindo Castro, Yinna Paola; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
The following report presents the process that was carried out, to carry out the social practice in the Directorate of National Taxes and Customs DIAN, which was carried out in the second half of 2019, within the framework of the agreements that have Santo Tomas University signed with DIAN, by the student Yinna Paola Galindo Castro in the area of Management and user service, in order to carry out her choice of degree, the motivations for which it was decided to take this social practice, they are directly related to creating professional experience and reinforcing knowledge in this area.
Informe de práctica empresarial: Dirección Seccional de Impuestos y Aduanas - DIAN
(2021-09-28) Castro Álvarez, Janeth Brigith; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
The purpose of this report is to present the work carried out by the student during the development of her social work, as a degree option, at the Villavicencio Tax and Customs Section - DIAN. In addition to excellent performance provided to the organization. The student developed leadership skills, communication, punctuality, respect, integrity and teamwork; fulfilling the role of auxiliary in the development of the different tax examination activities focused on non-profit entities and especially putting into practice what was learned in the tax chair I, II and III granted in the Faculty of Public Accounting.
Informe de práctica empresarial: Dirección Seccional de Impuestos y Aduanas de Villavicencio - DIAN
(2021-09-28) Sanabria Neiva, María Alejandra; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
According to the knowledge acquired during the learning process and the need to put this knowledge into practice in a real environment, this executive report is made to demonstrate the knowledge acquired, develop new strategies as a professional and comply with the requirements demanded as a university student. and thus to be able to understand the challenges that are faced in a company and how the already prepared student can generate that grain of sand to the processes of the organization.
Informe de práctica social: proyección social
(2021-09-27) Alonso Gómez, Laura Daniela; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
The Santo Tomás University's mission is to inspire humanistic thought, which consists of promoting the integral formation of people towards the advancement of higher education through certain actions or work which are developed by the University Social Responsibility in order to to meet this objective and thus be able to encourage society to provide solutions to the problems around it, impacting the country in a general way. On the other hand, in order to fulfill that part of the mission, the Santo Tomas University relies on one of its substantive functions called "Social Projection", which aims to provide help to certain communities, according to the city, in the case of Villavicencio directs these teaching actions to commune 8 and other types of activities to the general community of the city.
Informe de práctica social: apoyo en investigación en la Facultad de Contaduría Pública de la Universidad Santo Tomas sede Villavicencio
(2021-09-27) Espitia Gutiérrez, Leidy Carolina; Anchicoque Zorro, Clara Patricia; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000096452; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-2388-916X
This report shows the process carried out in the internship selected as a degree option at the Faculty of Public Accounting in the research area in the period 2019-1, being of great importance for any type of academic modality and experience professional as it allows to consolidate and generate new knowledge.
Informe de práctica empresarial: Cámara de Comercio Villavicencio
(2021-09-24) Ballen Arboleda, Andrea; Cañas Olivo, Celia Cristina; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000036983&lang=es; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912
At the Santo Tomas University there are different modalities for the degree option and they are offered depending on the academic program of each student; In the Faculty of Public Accounting there is a Social Work modality, where by means of this, the student will be able to develop the Business Practice with highly relevant entities among them are: the Villavicencio Chamber of Commerce, the Government of Meta, the Departmental Comptroller of Meta, the National Tax and Customs Directorate among others.
Diplomado en contabilidad, auditoría y aseguramiento bajo estándares internacionales: énfasis en pequeñas y medianas empresas PYMES
(2021-09-24) Sánchez Labio, Kelly Samaidy; Gómez Suárez, Lindey Angélica; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0003-4904-4840
This report is made in order to demonstrate the Diploma course in Accounting, Auditing and assurance under international standards, emphasis on Small and medium-sized companies - SMEs, it will reveal relevant aspects that were covered throughout the learning process and that are basis for the application of international accounting standards in Colombia; This academic space completed is part of professional updating for the practice of Public Accounting and is an opportunity to be more upright and competent in the labor market
Informe de práctica social: apoyo investigación - gestión documental
(2021-09-24) Moreno Mora, Paula Andrea; Sarmiento Morales, José Jimmy; Cepeda Rojas, Oscar Mauricio; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000830550&lang=es; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001495272&lang=es; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912
In this report, the social work of the degree option worked during approximately a year in which two research projects were started and that are already articulated in a research hotbed and that are already articulated in a research hotbed of Santo Tomas University, Villavicencio headquarters to continue its development together with three other students from the Public Accounting Faculty, in which one of them was given the opportunity to participate in a university congress. Subsequently, the process of preparation and organization of the documentary retention file of the faculty will be announced. All together, it will be shown that it was a very enriching and motivating process as it was the opportunity for knowledge, learning everything that the beginning of an investigative project implies and also being part of the team of the Public Accounting Faculty, knowing and contributing in the processes and the administrative organization of this
Informe de práctica social: trabajo de orientación empresarial en la Cámara de Comercio de Villavicencio
(2021-09-24) García Ramírez, Jeimi Tatiana; Forero Loaiza, Gloria; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001920212&lang=es; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912
This report describes the experiences in the social work carried out in the Villavicencio Chamber of Commerce (CCV), an entity that granted and authorized the student Jeimi Tatiana García Ramírez to carry out the internship, for a specified time of 784 hours, fully completed , where activities were developed that manage to publicize the skills of the intern in accounting practice, in the same way the knowledge acquired throughout the student life was applied at the Santo Tomás University, Villavicencio headquarters
Informe de práctica social: curso de contabilidad avanzada dirigida a la comunidad de la comuna 8 del barrio Catumare en Villavicencio
(2021-09-24) Patiño Grajales, Mateo; Cañas Olivo, Celia Cristina; Universidad Santo Tomas; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912
Through the report, each of the results of the social projection carried out in commune 8 of the city of Villavicencio will be made known, in the first semester of 2018 the advanced accounting course was carried out in which the Students who signed up were able to interact with the teacher on Financial Statements, which is a fundamental issue for any micro-enterprise or SME in the country. At the Loma Linda campus of the Santo Tomas University, each of the classes of this course were held, on Saturdays from 8am to 10am, each class was linked to a specific topic as it was on the calendar and the respective ones were also held. practice workshops.
Informe de práctica social: desarrollo comunitario - clases de contabilidad básica
(2021-09-23) Sabogal Daza, Laura Catalina; Benavides Muñoz, Maritza Yaneth; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001695864; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000017912; https://orcid.org/0000-0002-6168-3015
In the following executive summary, the reader will be able to find the methodology and the work that was carried out in the execution of the degree option chosen by the student, evidencing the results obtained and the achievements achieved. Within the variety of activities to be carried out as a degree option to access the title of Public Accountant, there is Community Development, which basically and in a summarized way consists of teaching an accounting course, in its four (4) different modules to which residents of the commune 8 of Villavicencio Meta, who are small merchants in the sector who are limited to accessing a higher education, but who in turn are very interested in learning and advancing their businesses or business ideas, access this option offered by the university have no age limit and anyone can access them.

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