Universidad Autónoma de

Campus

Mondragons
Transports

Degree in Public Accountant

Semester

Subject: English
1- INITIAL DECLARATION
1-Enter the page of www.sat.gob.

2-Select Start

3-Enter the application with your RFC and password.

4-Fill in the information requested by the declaration.

5-Sign, if applicable, your statement and send it.

6-Obtain the return receipt of the declaration.

7-If you opted for bias, you will get the formats with the capture lines with the

amount to be paid in each of them.

2- WHAT IS AN EXTEMPORANEOUS
STATEMENT?
An extemporaneous statement is a model of a tax filed after the deadline set for it.
All tax settlement models have a deadline for submission that we can consult in the
taxpayer's calendar, on the website of the Tax Agency. After that period, the
presentation can be made equally, but we run the risk of having to pay a surcharge
or a penalty.

The good thing about an extemporaneous statement is that when you make it
voluntarily, the tax administration does not make you worth the fines that would
arise from not submitting your annual return or not doing it on time and not
correcting it
3-DEPARTMENT

1-The human resources department is responsible for many tasks related to

company personnel. It has a series of functions that characterize it within the
company, and which make it an essential figure in many companies.

2-The management is a position held by the director of a company which has

within its multiple functions, represent the company against third parties and
coordinate all resources through the planning process, management and control
organization in order to achieve Established goals.

3-operators unit drivers department

4-Logistics. Business logistics, through the logistics administration and supply

chain, covers the management and planning of activities of the purchasing,
production, transportation, storage, maintenance and distribution departments.

5-Finance is an applied branch of the economy that studies the ways in which
individuals, business entities and other organizations allocate resources over time
and make decisions in the presence of uncertainty and risk.

4- ORGANIZATION CHART
Our organizational chart is made up of a director, followed by the general manager,
the human resources department, the logistics department, the accounting and
financial department and last but not least the operator unit driver’s department.
5- TECHNOLOGICAL TOOLS

Thanks to technological advances, it is more effective, efficient, reliable and safe to

keep the records of a company such as:

*Inventories

*Processes

*Income

*Payroll

*Expenses

That is why Transportes Mondragón has with pc, laptops equipment with office in

each of its areas and uses different software such as:

 Contpaq. To keep your accounting records.

 NOI. To make the biweekly payroll of your staff.

 Check-in and check-out.

 The technological tools required by the maintenance department for our

vehicles.

6-BOOKKEEPING

Bookkeeping will be in an external warehouse to the company to which only the

director of the company will have access and the accountancy grant it to anyone
else with prior justification.
7-BALANCE SHEET

It is a financial report that shows the financial position of an entity at a given time
and for that purpose the assets are presented (what the entity owns), the liabilities
(the debts of the entity, that is, what the debt owes to the entity) and difference
between them (less passive assets) which is the equity of the entity.
The three main aspects that it must contain is the asset, liability and capital

8- ACCOUNTING STATEMENTS

a) The incomes billed in the month, no matter if you pay them or not.
b) The deduction that you pay in the month, only effectively paid.
c) The ID of the companies who you hold the Tax (IVA).
d) Your Financial Statements of the month more recent with financial analysis.

9- TIPE OF TAXES
 Income tax
 Added Tax Added Tax
 Employee participation in profits
 Payroll taxes

10-ANNUAL DEPRECIATION

1-10% for furniture and office equipment.

2-25% for cars, buses, cargo trucks, trucks and trailers.

3- 30% computer equipment

11- AUDIT

Financial auditing is the process of examining an organization financial records to

determine if they are accurate and in accordance with any applicable rules
(including accepted accounting standards), regulations, and laws.

ASPECTS TO COVER

1. Accounts members of the Financial Statements

2. Tax returns
3. The different processes than carry out the company
a. Administrative
b. Production
c. Sales, etc
Work enviroment between the staff of our company

12- DEDUCTION

A tax deduction is a deduction that get down a person's tax liability by lowering his
taxable income. Deductions are typically expenses that the taxpayer incurs during
the year that can be applied against or subtracted from his gross income in order to
figure out how much tax is owed
The principal deductible spending for our company is the fuel and the payment of
tolls, we can also consider the maintenance costs of our units, as well as the
salaries of the staff and their per diem.