The importance of control accounting and administrative of goods considered to be accessories in the Ministry of National defense of Colombia

The goods that are classified as property, plant and equipment, for accounting purposes they must be one to one depreciation or amortization depending on the type of well. To prevent so many accounting processes to some elements considered accessories, the Ministry of National Defense of Colombia issued the circular 212 on 17 July 2012 to make a classification of goods called accessories which they must not make part of the asset of the institution. This decision taken by the financial area of the MDN generalized some goods and accessories without taking into account its functionality, its acquisition value and the likelihood of a long service life.

• Autores: Cañizares Rubio, Liliana
• Fecha de publicación: 2014
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/12677
• Acceso en línea: https://hdl.handle.net/10654/12677
• Palabra clave: CONTROL DE INVENTARIOS; BIENES PUBLICOS; MINISTERIO DE DEFENSA NACIONAL - ESTUDIO DE CASOS; Well; spending; consumption; life; depreciation; Manual of property; liability; Functions; administrative control; financial statements; Bien; gasto; consumo; vida útil; depreciación; Manual de bienes; Responsabilidad; Funciones; Control Administrativo; Estados Financieros
• License: http://purl.org/coar/access_right/c_abf2