Procedimientos administrativos y contables en la baja de bienes considerados para uso de la entidad en el sector público

Abstract

In the present work, an analysis of the pertinent regulations is carried out to cancel a good within the entities of the non-financial public sector of the country when they have fulfilled their useful life and are declared obsolete without service for the entity, which is why which proceeds to its destruction; The timely accounting of this type of operations contributes to the responsible of the entities that are financed with public funds to present relevant and reliable information at the end of their economic cycles; the Regulation for the Administration and Control of Administrative Assets of the Public Sector has served as a basis for analyzing related articles and putting them into practice through accounting entries that can be used by the human resource that processes the financial information of state agencies; The results are based on theoretical references drawn from previous research that strengthen the conclusions issued and that will be the genesis of other future research.