Informe de Práctica Contable 2022
Cargado por
kirito sempaiTemas abordados
- interacción social,
- trabajo en equipo,
- desarrollo de habilidades,
- balance general,
- clientes y proveedores,
- información financiera,
- análisis financiero,
- proceso de aprendizaje,
- ventas y compras,
- documentos contables
Informe de Práctica Contable 2022
Cargado por
kirito sempaiTemas abordados
- interacción social,
- trabajo en equipo,
- desarrollo de habilidades,
- balance general,
- clientes y proveedores,
- información financiera,
- análisis financiero,
- proceso de aprendizaje,
- ventas y compras,
- documentos contables
Common questions
Con tecnología de IAHandling and organizing physical documents is a fundamental aspect of effective accounting practices. It involves ensuring that related documents for each client are filed systematically, facilitating easy access for financial audits and reports preparation. Proper documentation ensures compliance with tax obligations and aids in maintaining an organizational flow that supports the accuracy and reliability of financial data .
Preparing a 'Balance General' involves reflecting the economic and financial information of a company at a specific time, separating accounts into assets, liabilities, and net equity. It includes specific accounts like active circulating and liabilities, which vary depending on the company's account status at the time . In contrast, a 'Cuadro de Pérdidas y Ganancias' explains the company's results over a fiscal year by comparing income against expenses to determine profit. It involves tax considerations by subtracting prepaid amounts from the income-expense difference to determine the income tax payable .
The internship emphasized enriching previously acquired knowledge and developing the necessary skills for efficient professional performance. Specific skills included learning account catalogs for expense registration, mastering the declaration of sales taxes, organizing documents, totaling invoices for exempt and taxed sales, and working with purchase ledgers to determine fiscal credits. Communication and ethical behavior were also highlighted as key elements .
Preparing a 'Balanza de Saldos Mensuales' poses challenges such as the need for precise balance reconciliation between monthly and aggregated account data. Inconsistencies must be identified and corrected to ensure accounting accuracy. These challenges can be addressed by minor periodic audits to verify data consistency and implementing double-entry bookkeeping systems to reduce error rates . Thorough training and familiarity with account catalogs also aid in addressing these challenges effectively .
Classifying expenses with specific details, including CAI and invoice numbers, is crucial because it ensures these expenses meet the regulatory requirements set by the SAR, thus allowing them to be accepted as valid expenses. This process is essential for accurate income tax declaration, which occurs annually, to avoid any discrepancies or issues with tax authorities .
The accuracy of client-supplied data is critical for preparing reliable accounting records, such as sales and purchase ledgers. Accurate data allow for correct tax declaration and reduce the chances of discrepancies during audits. Accurate records also contribute to making informed business decisions and ensure compliance with regulatory requirements, thus avoiding potential penalties .
Interpersonal communication in the accounting internship is vital for networking and professional development. Interns were encouraged to interact and socialize with new people, both within the company and with the public, which fosters good professional relationships and paves the way for future collaborations and career opportunities . Balancing technical skills with effective communication enhances integration into the professional community and ensures the efficient exchange of information and feedback .
The document implies that preparing accounting reports monthly, such as classification of expenses and liquidations, is preferable over annual preparations. Monthly reports enhance accuracy and validity, facilitating timely error correction and compliance with operational requirements. Moreover, monthly records are crucial for fulfilling statutory tax obligations and provide a clearer view of financial health month-by-month, preventing the accumulation of unresolved discrepancies .
Recommendations to enhance the effectiveness of accounting internships include extending the practicum duration to allow for deeper learning and professional growth and emphasizing the need for precision in accounting tasks. Additionally, acknowledging supportive companies through notes of appreciation is suggested as a gesture of gratitude and to foster professional relationships .
The internship contributed significantly to professional growth and learning by providing new knowledge and hands-on experience. It allowed practicing essential accounting skills and developing interpersonal relationships within the company. The exposure to real-world accounting scenarios and tasks enhanced the intern's understanding and application of theoretical knowledge .
