martes, 31 de agosto de 2010

Magaly Children

My name is Magaly Martinez, currently working in a paint company as service manager, I have seven years of work, I like family life and all my free time I dedicate to my two beautiful daughters who are my worship and my husband is very loving

I used to a child I used to play with my dolls and dress them in clothes that made my mother, at Christmas we used to share as a family get together to cook dinner and open gifts, all together, never learned to ride a bike or play football, he always played with my younger brother, my children's favorite foods were the sweet Morita and coconut ice cream. My parents are very loving and I always have loved much.
In general I have a very quiet life, devoted to family, work and study.

DEPRECIATION AND AMORTIZATION

To understand the importance of depreciation and amortization is essential to understand that each one is used for accounting purposes, depreciation is the term most often used to imply that the tangible assets of the plant has fallen in service potential. When natural resources like timber, oil and coal are the active use of the term burnout. Upon termination of a tangible asset, such as patents and goodwill, is called amortization.

DEPRECIATION
Is to reduce the historical value of property, plant and equipment for their use or obsolescence. The contribution of these assets for income generation of economic entity should be recognized periodically through the depreciation of its historical value set. To calculate the depreciation of property, plant and equipment is necessary to estimate its useful life, and where significant residual value.
The periodic depreciation should be determined in a systematic and technical value recognized methods such as straight line, sum of years digits, units of production or the one that best meets the basic rule of association.

Causes of depreciation
1 .- The physical life of the asset, and includes the reasons why:
• Exhaustion
• Wear
• Aging
2 .- The economic life of the asset, and includes the reasons why:
• Exploitation Limited Time
• Technical Ageing
• economic Ageing
3 .- The duration of the asset under accounting, and includes the reasons why:
• Consolidation
• Dividend policy
• Tax Policies

The asset is removed for two reasons: physical factors (such as accidents or termination of life) and economic factors (obsolescence).
Physical factors are wear, damage, breakage and accidents that prevent the active work indefinitely.
Economic or functional factors can be classified into three categories: impaired (the asset ceases to be useful to the company), replacement (replacement of the asset by another more efficient) and the obsolescence of the asset.
Calculation of depreciation
In order to calculate the depreciation must be taken into account:
• The value to depreciate
• The value of residual or salvage
• The lifetime
• The method to be applied

AMORTIZATION
This name is the representation of currency depreciation accounting in the course of time will develop the assets.

The depreciation has a very clear economic sense for the company, because if it does not pick up the loss in value experienced by its assets, the benefit would be fictional and the company would decapitalizing (not have resources to renew its assets when needed.)
Classification of depreciation
• Ordinary depreciation: the systematic devaluation of the property previously determined by the company.
• Special Depreciation: depreciation is the total or partial unexpectedly well, for example, caused by an accident.
Some forms of depreciation are:
or payment of a debt by the creditor consecutive payments.
or gradual extinction in books of an insurance premium or bonus.
o Reduction in the carrying value of an item of fixed assets.
or depreciation or depletion
Low or carrying 

MAGALY MARTINEZ
LUCY AGUILERA

domingo, 29 de agosto de 2010

My childhood - Paola Marcela Feo

When I was young I lived in a village of Cundinamarca called La Paz, I was a very  restless  girl, I liked to run, to play and also I cried all time.
I liked to go to the farm of my grandparents., I played with my cousins, were many fruits to eat, we mounted in horses, we swam in a river.
I liked to eat many candies. When I had 6 years we came with my family to live to Bogota and only I traveled in my vacations.

viernes, 27 de agosto de 2010

My opinion the project - Yurany Niño

Costs a company I think very strongly, as these are used to making big decisions in seeking to resolve and avoid bad habits to prevent the misuse of economic resources.

My childhood - Yurany Niño

I used to play with my older brother his name is Edwin Niño, we used to run around the house, and we used to eat too much.
When I was in elementary school, I used to walk with my colleagues to return home
.

My Job - Yurany Niño

I am the financial area at this time in the department of other income
I am very happy to be part of this company is very big because I have learned a lot.

bookkeeping........Victor Fabian Lozano


Accounting records are very important to manage and monitor effectively, taking the relationship and supports and important information of any entity, most companies handle this kind of file in both systems and physics, everything used to be able to withstand such information, is necessary to keep such information in maximum 5 years

Bookkeeping .... -Jenny Daza

Personally I think the main purpose of the bookkeeping accounts let come true, since it is through the bookkeeping is possible to take a historical and chronological record of everything that happens in the company accounting, economic, financial, administrative, operational, among many others.

MY CHILDHOOD ... GOOD ..... LOZANO VICTOR FABIAN


 was a kid I used to be quiet and polite, I lived with my grandparents, my mom worked in the big city, I liked the candy, like candy, gum, candy and chocolates, yoghurt When I was a kid I used to be quiet and polite, I lived with my grandparents, my mom worked in the big city, I liked the candy, like candy, gum, candy and chocolates, yoghurts were very rich, gelatin I liked the bread and coffee with milk, I also liked playing in the river, and build houses for my car, always rode horses, lived in the country I always liked listening to the birds, climb in the trees was very exciting, I used to have many friends school, I used to play football, used to be amble with teachers, always went to the parks.
I lived in Ortega where I liked to swim in the pool and eating bananas, I used to go to school barefoot was hot riding my bike a lot in that.

Bookkeeping books...

First remember that bookkeeping is accounting bookkeeping is to produce, prepare, is to organize and make them available to the company when required.


In this vein, the purpose of bookkeeping is simply to achieve one of the purposes of accounting, which is a chronological record of the economic facts of the company.


By keeping record books are achieved, translating, printing on a physical book or on magnetic media, economic events that occurred or developed by the company.


It is through the keeping of books that succeeds in making the classification, organization and registration of each operation of the company that is precisely what accounts deal with bookkeeping.


Bookkeeping allows the company to have effective financial and accounting information over time, for consultation, to be used in the preparation of reports, studies, analysis, and most importantly, to be used as a tool for decision making.

I work Coaspharma in finance for many years, drove many customers are very nice, I started working since age 18, I like to share with my colleagues, every day I like to give thanks to God before go to work.
in the mornings we have coffee all, there is good co-workers, every year particpate in games d the company.

MY JOB. ANDREA M. CARPINTERO B.

First of all, job in at agency Travel and Tourism Aviatur s.a I am accounting in subsidiaries parks, specifically in the accounting part of the temporary union concessions and the Tayrona, Natural Park Gorgona, my duties are to review accounting movements such as Cheques, causations of payments, accounting Notes among others.

My place of work is composed of a computer, a telephone, a chair, a desk, stationery items.

I have two immediate superiors, three department companion I job from Monday to Saturday

jueves, 26 de agosto de 2010

I work in finance for many years, drove many customers are very nice, I started working since age 18, I like to share with my colleagues, every day I like to give thanks to God before going to wor

Accounting records are very important to manage and monitor effectively, taking the relationship and supports and important information of any entity, most companies handle this kind of file in both systems and physics, everything is in order to support the informecion.

            

Balance sheet two... lorena Martinez

When we talk about to business is very importan the balance sheet, this is helpful when making decisions. A balance sheet is often described as a photography of a company financial condition, this statement is for one calendar year.

MY CHILDHOOD. ANDREA M. CARPINTERO B.

When girl, I used to eat vegetables lettuce, grains, fruits like mangos, mandarin oranges, papaya. I didn´t use to like the bread, no milk, no cheese, I used to live with my paternal grandmother, but she died when I was 8 years old, also lived my parents and brother.

I used to like travel with my family, visit Melgar, We used to have fun, I used to also visit girardot, al departamento del Tolima so on

During my childhood I used to play my brothers, football, hide and seek, parks, goloza, basketball, among others, also play with my cousins when we visit on vacation.






My job.....Lorena Martinez...

In this moment I don`t have work, I will work in september in a family business, Now I am a student, I am in fourth semester of accounting. I am 22 years old, and some time ago  I was studying Photography but this isn´t every for me... Now I am happy, the acounting is what i like.

MY WORK - LEIDY MARLLURY ROSERO

my name is Leidy Marllury Rosero, I work in a factory of construction materials, I work in the area of sales and customer service, I make phone calls to customers, I do collect portfolio.

MY CHILDHOOD ... GOOD ..... LOZANO VICTOR FABIANM

was a kid I used to be quiet and polite, I lived with my grandparents, my mom worked in the big city, I liked the candy, like candy, gum, candy and chocolates, yoghurt When I was a kid I used to be quiet and polite, I lived with my grandparents, my mom worked in the big city, I liked the candy, like candy, gum, candy and chocolates, yoghurts were very rich, gelatin I liked the bread and coffee with milk, I also liked playing in the river, and build houses for my car, always rode horses, lived in the country I always liked listening to the birds, climb in the trees was very exciting, I used to have many friends school, I used to play football, used to be amble with teachers, always went to the parks.
I lived in Ortega where I liked to swim in the pool and eating bananas, I used to go to school barefoot was hot riding my bike a lot in that.

My job profile Johanna Molina


I work in  Alkosto, I am responding to emails sent by the suppliers at national level in the company, they will clarify their doubts regarding their concerns presented in its payments. I like a lot of accounting and I hope to learn much to become an excellent accountant.

MY CHILDHOOD - LEIDY MARLLURY ROSERO PEREZ

My name is Leidy Marllury Rosero Pérez, in my childhood I used to enjoy school, I used to have friends because I was very shy, I used to mourn a lot and I used to be always with my dad, I used to do homework and reading, I didn´t use to play with dolls, I used to play soccer with my brother. I didn´t use to draw picture because I preferred to write. I used to cry a lot because my parents were very loving, I had my first friend for 10 years, called Jair and taught me to fight. 

I studied in te school Rafael Uribe Uribe in Bogotá, I used to be in the dance group, I used to dance in college, I used to do homework of mat , but I didn´t used to do the work of English.

Brief comments on the draft by Johanna Molina


Property, plant and equipment, are the tangible assets acquired, constructed or under construction, to employ them permanently, for a supply of other goods and services such as leasing land or buildings, or for the administration of the entity, are not intended for sale in business and a useful life over one year.
Johanna Molina

My childhood memories by Johanna Molina


I was born on September 22, 1989 in Calarcá, Quindío. When I was little playing with my brother, Jhairo. Every Sunday he went with my uncle to buy the newspaper to the center of town, we went to eat empanadas with oats. On Saturday my uncle, my cousin and I went to Armenia and we ate ice cream. I  studied in school Robledo in Calarca,. In the vacation we traveled to visit an uncle in Venadillo, ww drank oats in the park and we went to the pool.
The mouse Perez the candy on the pillow he placed and i put her teeth, and then I understood that the mouse was my aunt when I leave not candy.

when I was an innocent child...jeje mayra piñeros


My name is Mayra Alejandra Piñeros Roa used to do when age child. I used to many activities such as: I used to play golosa, soccer, video games “Mario bross”.I used to play a hop rope. I was always in school with my friends moved on a lot of fun. I used to study in a school of name “Inem Santiago Perez” in Bogotá. I used to go the park with my mom and my brother. I used to travel Barranquilla , Cartagena and Santa Marta it was a great ride.


When I was a baby I used to eat fruit preserve, alpinito, soup of vegetables, I used to eat fruits as pears, apples, strawberries, and papaya.

I used to see Minnie mouse, tom and jerry, snoppy it were my favorite cartoon…to and the unforgettable tales of the Brothers grimm. I used to dress yellow , blue, and rosy , my mother bought me pretty clothes and fine.

My Childhood!......By: Lorena Matinez

My name is Lorena Martinez, In my childhoon I used to play in the park, I used to study in the mornings, I used sleep in the afternoons, I used to play with my dolls, too I used to play soccer whit my brother.
When my mom come to home she used to review my homework, I didn´t use to eat soup, every night I used to sleep with my dog, I used to travel with my family, on my vacation I used to travel to Neiva, I used to eat pasta, too I used eat ice cream, My grandparens used to go every days at my home.
I didn´t used to sleep with my brother, He used to figh with me, when was my birthday my father used to buy a cake and he used to invite the family, I used to be happy every days.... Now I am very bored.

MY JOB MAYRA ALEJANDRA PIÑEROS ROA






I work with my dad. He has a super market of fruits and vegetables. I help of cashier. I arrange and organize the business. I work four years ago with my father and now that he is sick. I request of all administrative activities

COST ACCOUNTING YURANY NIÑO, WENDY CUY, LEIDY ROSERO

Is an accounting discipline used by management accounting to determine, inter alia, the contribution margin, break even the cost of the product and the possible decisions.

The data that throws the current cost accounting, usually used as a basis for the preparation of projected financial statements, and also provide support for the calculation of standard cost variances aimed at measuring the performance of some departments of a company.

DIRECT AND INDIRECT COST


Are those expenses incurred in any company, regardless of the rotation, which are directly related to obtaining the product or service around which the performance of the company.

That is, direct costs are those needed to obtain a product (raw materials, parts or additional components and workmanship of workers in the production area). These costs are defined as because they directly affect the pricing of a product, which must be recovered through the determination of its retail price and sales of the same in the market for which it was provided.
Indirect costs are those costs that affect the overall production process of one or more products, so it can not be assigned directly to a single product without using any criteria of allocation. Example: Rental of a warehouse or salary of staff.
That is, we can not assign only to a specific reference unit. But more general criteria, which depend somewhat on the type of production. As the cost of electricity, water, air conditioning, etc. a production process.

FIXED COSTS

Fixed costs are those whose total amount does not change according to the production activity. In other words, one can say that fixed costs vary over time rather than the activity will be presented during a period of time even when there is no production activity.
By definition, the fixed costs do not change during a specified period. Therefore, unlike variables, not dependent on the quantity of goods or services produced during the same period (At least within a range of production). For example, payment of rental of facilities and the salary of the president of the company are fixed costs, at least to over a certain period.

VARIABLE COSTS.

Variable costs are those which vary with changes in production volume. Total variable cost is moving in the same direction as the output. The cost of raw materials and the cost of labor are the most important variable cost.
The decision to increase the level of production means the use of more material and more workers, so the total variable cost tends to increase production. Variable costs are therefore those which vary with changes in production.

BREAK-EVEN ANALYSIS

Is a technique widely used by production management and management accountants. It is based on categorising production costs between those which are "variable" (costs that change when the production output changes) and those that are "fixed" (costs not directly related to the volume of production).
Total variable and fixed costs are compared with sales revenue in order to determine the level of sales volume, sales value or production at which the business makes neither a profit nor a loss (the "break-even point").

OPINION OF BALANCE SHEET TWO

Mayra Alejandra Piñeros Roa


AN EXAMPLE OF THE VALUE OF AN INTANGIBLE ASSET

A company purchases a patent from another company and for many years enjoys the right to build a product without any competition based on the design specified in the patent. Over time, the value of the patent diminishes because of changes in markets, technology, and processes. The cost of the patent as an intangible asset remains on the books at the cost that was paid for the patent. Throughout the life of the patent, this intangible asset became more valuable because it blocked competitors from developing the same product. However, near the end of the patent’s useful life, its market value falls to nearly zero. Throughout this rise and fall of the patent’s market value, its book value remained unchanged.

My Opinion the Cost ... by Wendy Cuy

The Cost accounting supply useful information to the company's production system, that is, establish value mechanisms of the products, and budgets that help the make decision.
Johanna Molina castaño


Lorena Martínez 4BN

Mayra Alejandra Piñeros Roa



BALANCE SHEET

In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition".Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.

A standard company balance sheet has three parts: assets, liabilities and ownership equity. The main categories of assets are usually listed first, and typically in order of liquidity. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.

FIXED ASSET

Also known as a non-current asset or as property, plant, and equipment (PP&E), is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets. In most cases, only tangible assets are referred to as fixed.

Moreover, a fixed/non-current asset can also be defined as an asset not directly sold to a firm's consumers/end-users. As an example, a baking firm's current assets would be its inventory (in this case, flour, yeast, etc.), the value of sales owed to the firm via credit (i.e. debtors or accounts receivable), cash held in the bank, etc. Its non-current assets would be the oven used to bake bread, motor vehicles used to transport deliveries, cash registers used to handle cash payments, etc. Each aforementioned non-current asset is not sold directly to consumers.

VALUATION

In finance, valuation is the process of estimating the potential market value of a financial asset or liability. Valuations can be done on assets (for example, investments in marketable securities such as stocks, options, business enterprises, or intangible assets such as patents and trademarks) or on liabilities (e.g., Bonds issued by a company). Valuations are required in many contexts including investment analysis, capital budgeting, merger and acquisition transactions, financial reporting, taxable events to determine the proper tax liability, and in litigation.

INTANGIBLE ASSETS

Intangible assets lack physical substance and usually are very hard to evaluate. They include patents, copyrights, franchises, goodwill, trademarks, trade names, etc. These assets are (according to US GAAP) amortized to expense over 5 to 40 years with the exception of goodwill.

TANGIBLE ASSETS

Tangible assets are those that have a physical substance and can be touched, such as currencies, buildings, real estate, vehicles, inventories, equipment, and precious metals.

My childbood

My name is Jeimmy  Alejandra Sanchez, born in Bogota in 1988, when I when I was little I used to be spoiled, I used to play with my parents and my cousin, I used to eat a lot ponque, my parents used to celebrate birthdays each year, I used eat too many sweets, I used to dress up the day of the witches, I used to watch too much television, I used to have my hair too short, my mom used to wear pretty dresses and my parents and I used to always go to the parks, I used to eat lots of fruits, I used to mourn when I paid attention. and now I have 22 years do not like being spoiled as all get out for a walk with my potatoes and my daughter, now I have my long hair, now I do not like sweets and central university study and I'm in eight semester.



In my work!!! lucy aguilera

I’m work in Digital Service. This is a company that sell ups. I am assistant accounting. Two year ago I work there. I like my work because I organize my time. I used to help yours companion. I used to do the registry all the action of company.

when I used to have seven years...FRANCY VIVIANA CRUZ TORRES

when I was 7 I used to play with dolls and my younger sister used to go to school in a skirt, but when he went to school I used to dress in shorts, I used to watch television programs of the girls super powerful, I used to eat lots of cookies ducal and jelly, not used to eating soup never liked.
I used to go on weekends to amusement parks, and used to go to a school of swimming.

My childhood..!!! Lucy Alexandra Aguilera

When I was girl I used to run in the park. I liked to go with my parents to different sites. Fifteen years ago i began my studies in the garden i don’t was in the parvulos because I’m very intelligent jejeje. I used to cry enough in the garden when my mom left. When I was in the school I used to play flute. . I liked do cleanness of house with my mom while we danced. I had three medals in recognition because I was very good student. When I came to home after the school all days I used to change my uniform, I had lunch and then I went to sleep every afternoon. I usually went out with my friends to metropolis and we played games machines. I used to do cards, letters and all type of manualities. In the weekend I used watch the program of Tom and Jerry jijiji this was my favorite. I think that the childhood is a stage of the life very beautifull.

FRANCY VIVIANA CRUZ TORRES MY CURRENT LIFE¡¡

My name is Francy Viviana Cruz and work in the financial area, the bank BCSC in the management of operations in this area is handled all the accounting offices and effective negotiations with other banks, my duties are to conduct these negotiations and make the accounting of my area, make payments to other banks using electronic program.

Also monitor the effect that provisions in the cajeroa automatic, in order to give good service
BYE

Auditing

I chose this topic because I think is important, the audit is a systematic process for obtaining and objectively evaluate the evidence related to reports on economic activities and other related events, whose purpose is to determine the degree of similarity of information content and the other part of the audit provides a control and monitoring tool that helps create a culture of discipline and organization can discover flaws in existing structures in the organization.

Amortization and depreciation by Angela Gutierrez


The topic of amortization and depreciation is very important since if a payment is done for anticipated, it is necessary to start doing the amortization month a month until the account stays in zeros.
 In case of the depreciation if there are a fixed assets for example a building that has of useful life twenty years, it is devaluated with the years for so much on having done the depreciation we will know in when it costs the building and all the time of useful life it has

My Job By Angela Gutierrez


I’m employed at the Colombian Institute of rural Development Incoder at the oficina of account head office; this office is where there are received quite the accounts of collection and invoices of the suppliers, my functions are to check that the documents this one complete, I deposit them to the system with the due discounts of law and then the payments are realized

my childbood

My name is Jeimmy Alejandra Sanchez, born in Bogota in 1988, when I when I was little I used to be spoiled, I used to play with my parents and my cousin, I used to eat a lot ponque, my parents used to celebrate birthdays each year, I used eat too many sweets, I used to dress up the day of the witches, I used to watch too much television, I used to have my hair too short, my mom used to wear pretty dresses and my parents and I used to always go to the parks, I used to eat lots of fruits, I used to mourn when I paid attention. and now I have 22 years do not like being spoiled as all get out for a walk with my parents and my daughter, now I have my long hair, now I do not like sweets and central university study and I am in eight semester.