Publicación: Elaboración de la contabilidad de la propiedad horizontal: Centro de ejecutivos correspondiente al año 2017
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The Cooperative University of Colombia signs the agreement for business and solidarity practices with the building of P.H. Executive Center. According to the direct statement of the Legal Representative of the Horizontal Property Company, it is to prepare the accounting and generate the financial statements, corresponding to the Year 2017, thus constituting the general objective of this practice. The specific objectives to comply with the general are the collection of the information necessary for the processing of accounting information, also the information related to the collection of the administration fees of the co-owners, on a monthly basis, through the use of the program in Excel. The information on the monthly expenses generated by different concepts was taken into account, such as payroll payments, payment of public services, etc. Likewise, the auxiliary and general ledger books and balance sheet were generated on a monthly basis and accumulated as of December 31, 2017. After that, the accounting notes were made to record the impairment of Property, Plant and Equipment; as well as the causes for expenses incurred. The financial statements process was also applied: Statement of financial position as of December 31, 2017 and the statement of income as of the same date. In addition to the quantitative and qualitative notes that are part of the financial statements. Finally, the results of the general objective were achieved, reflected in the necessary activities that had to be carried out in order to process the information and obtain results that are reflected in the financial statements, statement of financial position and income statement for the year. This activity is developed through the need to choose to meet the requirements to obtain the title of Public Accountant at the Cooperative University of Colombia. Therefore, the fulfillment of the main objective of this project has been arranged, such as the Preparation of the accounting reports of the horizontal property building Centro De Ejecutivos corresponding to the year 2017 in accordance with the regulations applicable to this type of companies; the procedures that were carried out for the preparation and presentation of the financial statements according to Law 675 of 2001 and CTCP guidelines.