Elaboración de los sistemas presupuestal, contable y tributario al edificio Vargut

Abstract

In the present work, the Budget, Accounting and Tax System for the Vargut Building was elaborated. The systems were developed using the methods of analysis and synthesis since, in order to start the development of the project, it was necessary to analyze the current situation of the joint ownership; With this information collected, the required regulations were investigated and the necessary procedures were established so that the co-ownership will be in order according to the legal and regulatory concepts that this type of properties must comply with. When developing the aforementioned systems, it was possible to know what is the real proportion of administration fees that the owners of the building must pay, based on the corresponding property coefficients and the designed expense budget; Regarding the accounting system with the income and expenses budget, the formats in which these are executed were also designed, in order to have an optimal control of the inflows and outflows of money incurred throughout the accounting period, In addition, a proposed chart of accounts was designed and the accounting policies were established to optimally and correctly manage the accounting; Finally, for the tax aspect, the obligations contracted by the Vargut Building were established, being a legal person under the horizontal property regime for residential use