Semester project, in English IV and French IV,

we present a functional accounting firm with

eight partners.
INLGES IV

“GOLD ACCOUNTIGN” S.C.

ACCOUNTING FIRM
CONTENTS:

CONTENTS: …………………………........................................................................... 1

INTRODUCTION …………………...…….................................................................... 2

“GOLD ACCOUNTIGN” S.C………………………..................................................... 4

SERVICES TO PROVIDE …………………………..................................................... 5

ABOUT US ………………………………………….................................................... 9

REFERENCIAS …………………………..................................................................... 10

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 INTRODUCTION:

Over the years, the human need to exercise control over what they have in daily life has

been gaining more strength, since knowing about expenses and income has been of great

importance to the point of having to prepare more people. to help those who for various reasons

cannot take charge of the task that implies having control of their capital, likewise these people

are entrusted with identifying the obligations of the profits generated by the client thus playing

one of the roles most important in society.

Accounting is the native language of business, and its objective is to collect various

information in order to make decisions that help the continuous improvement of the company,

such information must be collected, classified, summarized and subsequently processed to

present a report. which will say the quantifiable operations in money that the company is

carrying out with a control tool that indicates the activities that are using the company's funds.

The present work is carried out based on a planned project, in this we will clarify details

of the functions of each partner within the company, as well as the services provided to our

various clients, relevant data of the company is presented, as well as what which is that it is the

same within the market.

One of the objectives that is pursued the most within accounting is to always seek to offer

quality work and achieve the absolute trust of clients, for us as accountants the responsibility that

is given to us is one of the most important aspects from there, since it is born the need to perform

with technical knowledge and within the corresponding legal framework.

There are many factors that influence the functionality of this work, an example is the

quality of the work, we use technology that makes our work easy to understand and that said

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work has current standards and regulations, since staying up-to-date is essential. to do a good job

anywhere.

Within any accounting structure it is necessary that there are changes in the

improvements of the different accounting, administrative and financial activities, for this purpose

a series of requirements and research is intended in this work considering the most appropriate to

obtain good and excellent results.

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 “GOLD ACCOUNTING” S.C.

DESPACHO CONTABLE:

“GOLD ACCOUNTIN” S.C. It is a company of eight people, all with a degree in public

accounting, but with different specializations. Each partner plays an important role in the office

because, in addition to owning a percentage of the company, they collaborate by providing

attention to the different clients who seek our services.

MISSION:

Provide a quality service to each of the people, becoming an essential element for our

clients.

VISION:

To be the first option as a reliable accounting firm for legal entities and individuals in

Mexico, turning our processes into the best experience.

VALUES:

 Justice

 Responsibility

 Honesty

 I respect

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 SERVICES TO PROVIDE:

Among the various services provided at "GOLD ACCOUNTING" S.C. We present the

most complex, but also the most requested.

TAXES:

Taxes are one of the most important instruments that the state has to promote economic

development, especially because through these it is possible to influence the levels of income

allocation among the population, either through a certain level of taxation. between the different

strata or through social spending, which depends to a large extent on the level of collection

achieved.

Taxes are a substantial (or rather important) part of public revenue. However, before

giving a definition of taxes, it is necessary to clarify the difference between the concepts of

public income, contribution and tax. When we refer to public income we are referring to all State

receipts, which may be in cash or in kind or services, secondly, a contribution is an integral part

of public income and includes contributions from individuals.

The definition of tax contains many elements and therefore there may be different

definitions of it.

BILLING:

An invoice is the tax receipt for the delivery of a product or the provision of a service,

which affects the issuing taxpayer (the seller) and the receiving taxpayer (the buyer).

Traditionally it is a paper document, the original of which must be filed by the recipient of the

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invoice. Usually the issuer of the invoice keeps a copy or the matrix in which its issuance is

recorded.

The electronic invoice is the digital equivalent and logical evolution of the traditional

paper invoice, unlike this, computer supports are used for storage instead of a physical support

such as paper. It differs from the paper invoice due to the form of computer management and

delivery through a communications system that together guarantee authenticity and integrity.

There are no formal requirements regarding the way in which you should proceed to

encode the invoice, but the most common modalities are PDF, EDIFACT, XML.

PAYROLL:

The payroll is the monthly payment that workers receive in exchange for the services

they provide to a business or company during the month. It is administrative in nature and it

records the earnings, bonuses and deductions of employees in a given period. This is legally

valid since it contains the tax data of the natural person, self-employed person, or legal entity that

issues the payment, as well as the employee's data such as their name, tax number, social security

number, etc.

Perceptions refer to the various concepts provided to workers due to their work, among

which we can consider salary, payment for working overtime, punctuality rewards, etc.

The deductions refer to the various concepts that are deducted from workers due to their

work, among which we can mention the income tax (ISR), the worker-employer quota, which is

delivered to the Mexican Institute of Social Security ( IMSS), and others.

For the period in which it is prepared, the payroll can be:

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 • Weekly

• biweekly

• Biweekly

• Monthly

The payroll can be classified based on two criteria, one is the periodicity with which

employees are paid and another is the type of personnel that is available in the business or

company. Thus, the payroll types are classified:

Weekly: Referring to the seven-day pay period.

Biweekly: covers a period of 14 days.

Fortnightly: obtained for a period of 15 days.

Monthly: this type of payroll includes a period of 30 days. If it is calculated for 28, 29 or

31 days, the corresponding adjustment is made. Likewise, other characteristics that serve to

classify the payroll is the information and characteristics of these, which may be:

Normal: Contains the perceptions that staff receive on a regular basis. It does not contain

restricted information and is easily accessible according to the information of the collaborators.

Special: it has information that it does not contain on a regular basis, as is the case of

extraordinary payments subject to special eventualities. For example, productivity bonuses.

Confidential: type of payroll that contains payments made to senior business officials

such as directors, general managers, etc. Access to this information is restricted

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 AUDITS:

It is the critical examination carried out by an auditor of the books and records of an

entity based on specific techniques in order to give an opinion on the rationality of financial

information.

Additionally, there is talk of operation audit and administrative audit. In general terms,

this type of audit refers to the review of a company's operations and its organization, with the

purpose of defining their degree of efficiency. In the operation audit, the efficiency of the

company's personnel structure and the administrative processes in which said personnel act are

judged.

The auditor to exercise the position must have extensive knowledge of accounting

science, generally accepted accounting principles, current legal provisions, international auditing

standards, international accounting standards, must know the audit techniques and procedures to

be used and must have experience in carrying out such tasks

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ABOUT US

“Gold Accounting” S.C. It was born from the need to put into practice the knowledge acquired

throughout four years of career, formed by eight members, the company remained as Civil

Society since we remember that Civil Society is one of the most used legal forms for business

projects of small dimensions and without a large level of investment when they are starting. An

SC is a legal form that associates people who carry out a for-profit activity on their own account.

It is basically a contractual relationship between two or more people who are preparing to carry

out an activity together.

PARTNERS:

• C.P. Omar Romero Obregon:

• C.P. Jesus Manuel Rosas Rodriguez

• C.P. Fatima Sanchez Melgarejo

• C.P. Raul Garcia Balbuena

• C.P. Sandra Lopez Hernandez

• C.P. Leonel Gonzales Vazquez

• C.P. Lluvia Magaña Sanchez

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REFERENCES
SAT. (14 de 06 de 2023). AUDITORIAS. Obtenido de SAT:
https://www.sat.gob.mx/consultas/97722/auditorias
SAT. (14 de 06 de 2023). FACTURACION ELECTRONICA. Obtenido de SAT:
https://www.sat.gob.mx/consultas/97722/facturacion-electronica
SAT. (14 de 06 de 2023). IMPUESTOS. Obtenido de SAT:
https://www.sat.gob.mx/consultas/97722/impuestos
SAT. (14 de 06 de 2023). NOMINAS. Obtenido de
https://www.sat.gob.mx/consultas/97722/comprobante-de-nomina

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