Taller 1

Moncada Suarez Diana Marcela ID.704674

NRC 7904

Corporación Universitaria Minuto

de Dios

Programa de Contaduría Pública –

UVD

Contabilidad Gubernamental

Octubre 2020
 CONTABILIDAD GUBERNAMENTAL
ACTIVITY #1
VOCABULARY ABOUT PUBLIC ACCOUNTING IN COLOMBIA

Match the concepts with their definitions. Look at the example in blue:

a) State entity (J) The person in the highest position of the general
accounting office of the nation.

b) General accounting office of the (H) Legal acts that generate an obligation between
nation the parties to carry out activities in the state.

c) National development plan (I) Income that the state possesses to finance the
public expenditures.

d) Branches of public power a) Entities created by the constitution, laws

or ordinances to exercise administrative,
commercial, service or industrial activities in
public order.

e) International accounting (E) Standards issued by the International Public

standards for the public sector Sector Accounting Standards to be applied by the
state entities.

f) Budget allocation (B) Entity in charge of determining the accounting

policy in the country.

g) Chart of accounts (F) Annual financial plan that each entity has to carry
out its activities.

h) Contracts (C) Policies basis to be developed by the president.

i) Taxes (G) Document that contains the accounts dynamics

to perform recognition, measurement, disclosure and
presentation of economic facts.

j) General accountant of the nation (D) Activity carried out by the state that has three
branches: legislative, executive, judicial and other
bodies.