Soportes Contables Internos y Externos

 

_fpfrtls ofjtkadls mjtlrjfs y lxtlrjfs MJWQFG\OOMFJ Lj ld prlsljtl trkakif vlrlcfs dfs sfpfrtls gl ofjtkamdmgkg. Dfs sfpfrtls ofjtkadls sfj ofjtkadls sfj dfs gfoucljtfs qul smrvlj gl aksl pkrk rlhmstrkr dks fplrkomfjls ofclromkdls gl ujk lcprlsk, ls pfr lddf qul sl glal tljlr uj lsplomkd oumgkgf lj ld cfcljtf gl ldkafrkrdfs. Gfjgl sl ldkafrkj lj frmhmjkd y tkjtks ofpmks ofcf dks jlolsmgkgls gl dk lcprlsk lxmikj. Wljmljgf lj ouljtk dfs rlqumsmtfs dlhkdls qul slkj kpdmokadls slhùj ld tmpf gl kotf gl qul trktl, dfs eloefs lofjÿcmofs glalj gfoucljtkrsl clgmkjtl sfpfrtls, gl frãhljls mjtlrjfs f lxtlrjfs, glamgkcljtl bloekgfs y kutfrmzkgfs pfr qumljls mjtlrvljhkj lj lddfs f dfs ldkafrlj. Dfs sfpfrtls glalj kgelrmrsl k dfs ofcprfakjtls gl ofjtkamdmgkg rlsplotmvfs f, glikjgf ofjstkjomk lj lstfs gl tkd omroujstkjomk, ofjslrvkrsl kroemvkgfs lj frglj orfjfdÿhmofs y ofjsloutmvfs y gl tkd ckjlrk qul slk pfsmadl su vlrmbmokomÿj. Dfs sfpfrtls pulglj ofjslrvkrsl lj ld mgmfck lj ld oukd sl ekykj ftfrhkgf, ksã ofcf slr utmdmzkgfs pkrk rlhmstrkr dks fplrkomfjls lj dfs dmarfs f gl gltkddl.

FAILWMRF_ Ld prlsljtl trkakif tmljl ofcf failtmvf gkrjfs k ofjfolr y ckjlikr dfs gmblrljtls sfpfrtls ofjtkadls, kd mhukd qul9  

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Mgljtmbmokr dfs prmjompkdls sfpfrtls gl ofjtkamdmgkg qul sl lcpdlkj lj ujk lcprlsk. Gmdmhljomkcmljtf gl dfs sfpfrtls gl ofjtkamdmgkg gl koulrgf ofj dks okrkotlrmzks gl okgk bfrcktf. rlhmstrkr dks trkjskoomfjls slhùj dfs sfpfrtls gl ofjtkamdmgkg vkdfrkr dk mcpfrtkjomk gl dfs sfpfrtls ofjtkadls pkrk dlhkdmzkr dfs rlhmstrfs gl ofjtkamdmgkg

HLJLQKDMGKGL_ Wfgks dks fplrkomfjls lofjÿcmoks qul rlkdmzkj dks lcprlsks glalj slr rlhmstrkgks lj dfs dmarfs gl ofjtkamdmgkg, ofjtkamdmgkg, plrf k su vlz pkrk qul okgk ujf gl lstfs rlhmstrfs slkj iustmbmokadls glalj sfpfrtkrsl ofj dfs gfoucljtfs plrtmjljtls pkrk okgk ujk gl lddks, ls pfr lddf qul k ofjtmjukomÿj sl prlsljtkj dfs prmjompkdls pkpldls ofclromkdls y tãtudfs vkdfrls qul pulglj slr utmdmzkgfs lj ld omodf ofjtkadl, su glbmjmomÿj y sus prmjompkdls okrkotlrãstmoks.

 

;. _FPFQWL_ GL OFJWKAMDMGKG MJWLQJF_ ;.;. QLOMAF GL OKIK F OFCPQFAKJWL_ GL MJHQL_F Ld rlomaf gl okik ls uj sfpfrtl gl ofjtkamdmgkg lj ld oukd ofjstkj dfs mjhrlsfs lj lblotmvf rlokugkgfs pfr dk lcprlsk. Ld frmhmjkd sl ljtrlhk kd odmljtl y dks ofpmks sl kroemvkj ujk pkrk ld kroemvf ofjsloutmvf y ftrk pkrk kjlxkr kd ofcprfakjtl gmkrmf gl ofjtkamdmgkg. Ld rlomaf gl okik sl ofjtkamdmzk ofj uj gíamtf k dk ouljtk gl okik y ld orígmtf gl koulrgf ofj su ofjtljmgf f ofjolptf gld pkhf rlomamgf. Hljlrkdcljtl ls uj sfpfrtl gl dfs kafjfs pkromkdls f tftkdls gl dfs odmljtls gl ujk lcprlsk pfr ofjolptfs gmblrljtls gl vljtks kd ofjtkgf yk qul pkrk lddks ld sfpfrtl ls dk bkoturk.

Qlomaf gl okik f ofcprfakjtls gl mjhrlsf

;.1. QLOMAF GL OFJ_MHJKOMFJ Lstl ls uj ofcprfakjtl qul ldkafrkj dfs akjofs y sucmjmstrkj k sus odmljtls pkrk qul df gmdmhljomlj kd ofjsmhjkr. Ld frmhmjkd qulgk lj ld akjof y ujk ofpmk ofj ld slddf gld okilrf f ld tmcarl gl dk cëqumjk rlhmstrkgfrk, smrvl pkrk dk ofjtkamdmgkg gl dk lcprlsk qul ofjsmhjk. Eky gfs tmpfs gl bfrcktfs gl ofjsmhjkomfjls, ujf pkrk ofjsmhjkr lblotmvf y oelquls gl akjofs dfokdls y ftrf pkrk ofjsmhjkr rlclsks f oelquls gl ftrks pdkzks. Dfs sfpfrtlsdfgl ofjtkamdmgkg sl ldkafrkj lj frmhmjkd y tkjtks ofpmks ofcf dks jlolsmgkgls gl dk lcprlsk lxmikj.

 

Qlomaf gl ofjsmhjkomÿj

;.?. OFCPQFAKJWL GL GLPß_MWF ] QLWMQF GL O\LJWK_ GL KEFQQF_ Dks ofrpfrkomfjls gl kefrrf y orígmtf ekj gmslûkgf ujfs bfrcktfs qul sucmjmstrkj k sus odmljtls, lj dmarltks, pkrk qul slkj gmdmhljomkgfs kd glpfsmtkr, f rltmrkr gmjlrf gl su ouljtk gl kefrrfs. Lstl sfpfrtl tmljl gfs fpomfjls pkrk ldlhmr sfdf ujk> glpÿsmtfs lj lblotmvf f oelquls gl akjofs dfokdls y rltmrf lj lblotmvf f lj oelqul, gl koulrgf ofj dk oukjtãk y lxmhljomk gld odmljtl.

 

Ofcprfakjtl gl glpÿsmtf y rltmrf gl ouljtks gl kefrrfs

;.7 BKOW\QK GL RLJWK ;.7.;. Ofjolptf Dk bkoturk ofclromkd ls uj sfpfrtl ofjtkadl qul ofjtmljl kglcës gl dfs gktfs hljlrkdls gl dfs sfpfrtls gl ofjtkamdmgkg, dk glsormpomÿj gl dfs krtãoudfs ofcprkgfs f vljgmgfs, dfs bdltls l mcpulstfs qul sl okuslj y dks ofjgmomfjls gl pkhf. Glsgl ld pujtf gl vmstk gld ld vljglgfr, slljtrlhk gljfcmjk bkoturkygl y gldgfs ofcprkgfr, bkoturk gl ofcprk. Hljlrkdcljtl, frmhmjkd sl kd odmljtl slvljtk ldkafrkj ofpmks, ujk pkrk ld kroemvf ofjsloutmvf y ftrk pkrk kjlxkr kd ofcprfakjtl gmkrmf gl dk ofjtkamdmgkg.

;.7.1. Qlqumsmtfs gl dk Bkoturk9 Dk bkoturk sl glal lxplgmr ofj dfs smhumljtls rlqumsmtfs9   

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Lstkr gljfcmjkgk lxprlskcljtl ofcf bkoturk gl vljtk. (prlmcprlsf). Juclrkomÿj lj frglj ofjsloutmvf. (prlmcprlsf).  Kplddmgfs y jfcarl f rkzÿj sfomkd y JMW gld vljglgfr f gl qumlj prlstl ld slrvmomf. (prlmcprlsf).  Kplddmgfs y jfcarl f rkzÿj sfomkd gld kgqumrmljtl dfs amljls f slrvmomfs. Bloek gl lxplgmomÿj. Glsormpomÿj lsploãbmok f hljírmok gl dfs krtãoudfs vljgmgfs f slrvmomfs prlstkgfs.

 

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Rkdfr tftkd gl dk fplrkomÿj Ld jfcarl f rkzÿj sfomkd y JMW gld mcprlsfr gl dk bkoturk. (prlmcprlsf). Mjgmokr dk okdmgkg gl rltljlgfr gld mcpulstf sfarl dks vljtks.

;.7.?. Gfoucljtfs lqumvkdljtls k dk bkoturk9 sfj gfoucljtfs lqumvkdljtls k dk bkoturk9    

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Dfs tmqultls gl ckqumjks rlhmstrkgfrks Dks afdltks gl mjhrlsf k lsplotëoudfs pùadmofs Dfs tmqultls gl trkjspfrtl. Dfs rlomafs gl pkhf gl cktrmoudks y pljsmfjls lxplgmgfs pfr dfs lstkadlomcmljtfs gl lguokomÿj rlofjfomgfs pfr ld hfamlrjf Pÿdmzks gl slhurfs, tãtudfs gl okpmtkdmzkomÿj y dfs rlsplotmvfs ofcprfakjtls gl pkhf Lxtrkotfs lxplgmgfs pfr sfomlgkgls bmguomkrmks, bfjgfs gl mjvlrsmÿj, bfjgfs gl mjvlrsmÿj lxtrkjilrk, bfjgfs cutufs gl mjvlrsmÿj, bfjgfs gl vkdfrls. Bfjgfs gl pljsmfjls y gl olskjtãks. Bkoturks ldlotrÿjmoks9 ljtmíjgksl pfr bkoturk ldlotrÿjmok ld gfoucljtf ofcputkomfjkd qul sfpfrtk ujk trkjskoomÿj gl vljtk gl amljls f prlstkomÿj gl slrvmomfs, trkjsblrmgf akif uj dljhukil lstëjgkr ujmvlrskd gljfcmjkgf LGMBKOW gl uj ofcputkgfr k ftrf

;.7.?.;. [umljls jf lstëj fadmhkgfs k bkoturkr9 jf sl ljouljtrkj fadmhkgfs k lxplgmr bkoturk lj sus fplrkomfjls9 

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Dks Offplrktmvks gl kefrrf y orígmtf, dfs bfjgfs gl lcpdlkgfs lj rldkomÿj ofj dks fplrkomfjls bmjkjomlrks qul rlkdmolj Dfs rlspfjskadls mjsormtfs lj ld ríhmclj smcpdmbmokgf. Dfs gmstrmaumgfrls cmjfrmstks gl ofcaustmadls glrmvkgfs gld pltrÿdlf, lj df rlblrljtl k lstfs prfguotfs. [umljls prlstlj slrvmomfs gl akûfs pùadmofs lj rldkomÿj ofj lstk kotmvmgkg Dks plrsfjks jkturkdls qul ljkiljlj prfguotfs khrfploukrmfs, oukjgf ld vkdfr gl dk fplrkomÿj jf sfarlpksl dk oukjtãk slûkdkgk pkrk okgk kûf pfr ld hfamlrjf jkomfjkd Dks plrsfjks jkturkdls vmjoudkgks pfr ujk rldkomÿj dkafrkd lj rldkomÿj ofj lstk kotmvmgkg Dks lcprlsks qul prlstkj ld slrvmomf gl trkjspfrtl puadmof urakjf f cltrfpfdmtkjf gl pkskilrfs

;.7.7. Bkoturk gl vljtk gl Clrokjoãk kd ofjtkgf  Kd ofjtkamdmzkr dks vljtks kd ofjtkgf sl glamtk okik y sl korlgmtk ofclromf kd pfr ckyfr y kd pfr  cljfr, sm dk clrokjoãk jf lstk hrkvkgk> sm lstk hrkvkgk sl korlgmtk tkcamíj dk ouljtk mcpulstf sfarl vljtks pfr pkhkr.  Kd ofjtkamdmzkr dks ofcprks kd ofjtkgf sl glamtk ofcprks, sm dk clrokjoãk jf lstk hrkvkgk sl glamtk kglcës mcpulstf sfarl dks vljtks pfr pkhkr, y sl korlgmtk akjofs f okik

 

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