Plan general contable bajo NIIF para la microempresa de joyería Golden Steel

Abstract

With the presentation of this degree project, the purpose is to implement the general accounting plan for the GOLDEN STEEL jewelery microenterprise; taking into account as regulation the Decree 2706 of 2012, for the proper functioning and proper management of the microenterprise. GOLDEN STEEL is a micro-company that belongs to the Simplified Regime. It is dedicated to the sale of steel jewelry and was set up in 2015 by Mr. Julián Camilo Noreña, located in the center of Cali; the area where most of the companies dedicated to this commercial activity are concentrated. The microenterprise does not currently have a properly organized accounting, therefore, the proposal that will be developed, will benefit the microenterprise, for its growth and control of the accounting information. This project seeks to offer a proposal that is consistent with the needs of the microenterprise, and above all as a result provides real and timely accounting information in accordance with what is established by Decree 2706 of 2012 in the framework of the Colombian Law. Taking into account that accounting aims to record all activities carried out in a company, obtaining as a result consolidate all the information in the FINANCIAL STATEMENTS, which will serve to perform the financial indicators, obtaining as a result to know in what situation the company is located and from there, make decisions for the growth of it.