SISTEMAS

 Today we will talk about National Accounting System

 Companies like the government need correct accounting to function and develop their
economic activities correctly. For this reason, the government created the National
Accounting System to make correct use of the country's economic resources.
 What is the National Accounting System?
It is a system that is based on the detailed analysis and development of accounting
carried out by the public sector. This system shows information about the economic
activities of the country in a specific way, taking into account the standards that
regulate accounting.
 Legal framework
The Ministry of Economy and Finance 2018 indicates that the national accounting
system is regulated by the Single Harmonized Text of Legislative Decree No. 1438 –
Legislative Decree of the National Accounting System, this was published by the
newspaper “El Peruano” on September 16 of 2018.
 The principles that this system manages are:

-Reliability: Seeks to ensure that financial information is complete, fair and free of errors.

-Opportunity: Seeks to recognize, measure and present economic transactions and events at
the appropriate time.

-Accounting accrual: Seeks to record all economic activities in an accounting manner, at the
time they occur.

-Uniformity: Compare financial information.

-Transparency: It consists of presenting financial information in compliance with the standards

of the National Accounting System.

 The objectives of the National Accounting System are:

-Harmonize and standardize accounting in the public and private spheres.

-Develop the General Account of the Republic.

-Prepare and present the information necessary for the preparation of accounts and national
and fiscal planning.

-Provide adequate accounting information for correct decision making.

 This system is important, since it serves to analyze the income and expenses recorded
in each of the country's economic activities and obtain indicators that help carry out a
rational evaluation of income and expenses.
 General Account of the Republic
Article 20 of Legislative Decree No. 1438 states that it is the tool used by public
management to present information and analysis of financial, budgetary, economic
and patrimonial results to determine compliance with the country's financial goals and
indicators during a fiscal year.
 Its objective is to report the results obtained from public management in budgetary,
financial, economic, patrimonial matters and in the fulfillment of goals. Provide a
detailed analysis of the results of Public Finance Statistics. Provide a quantitative
 analysis of the behavior of public entities. Provide information to plan and make
decisions and facilitate the control and supervision of public management.
 We conclude that the National Accounting System is dedicated to guiding and carrying
out the correct use of the country's economic resources owned by each public entity,
is regulated by Peruvian laws and is made up of different entities that seek to ensure
compliance with the standards and principles that it establishes in the economic
sphere of the country.

CONTABILIDAD

 Today we will talk about Construction Companies

 Civil construction is a job that can generate risks for the life of the employee who
performs it, so it is essential that workers are protected; the civil construction
labor regime allows them to have economic benefits to cover those risks that are
generated.
 Companies in the civil construction sector are dedicated to the construction,
restoration and remodeling of properties with the application of civil engineering
and architecture, these are projects that can be for the public or private sector.
 The civil construction labor regime is a regime that allows workers in the
construction sector to have rights and benefits that are established through
collective agreements, it is regularized by Legislative Decree No. 727.
 What activities are included in this regime?

It includes the preparation of land and demolition of buildings, the construction of

buildings, total or partial, and civil engineering works, layout of the building, completion of
a building, rental of equipment or machinery and demolitions offered by operators.

 There are 3 categories of workers:

-Operators include bricklayers, carpenters, electricians, painters, plumbers,

warehousemen, mechanics, drivers, winch mixers and all skilled workers.

-The officers work as assistants to the operator, they carry out the same activities, but they
do not have a specialty.

- Laborers are workers who are not qualified, so they deal with different tasks that have a
lower level of complexity in the industry.

 The basic remuneration of the construction sector was agreed by Supreme Decree
issued on March 2, 1945. The Peruvian Chamber of Construction and the
Federation of Civil Construction Workers of Peru decided to increase the basic
salary of the three categories by 5.25% from June 1, 2023 to May 31, 2024.
 The bonuses, allowances and benefits received by workers in the construction
sector are:

-Bonuses: There are two bonuses per year, one for national holidays and another for
Christmas, both have a value of 40 days.

-Vacations: Employees have the right to 30 days of vacation for each year worked and have
a compensation of 10%.

-Compensation for Time of Service: It is equal to 15% of the total basic remuneration.
-Overtime: A 60% surcharge will be paid until 10:00 a.m., and 100% will be paid until 11:00
p.m.

-Unified Construction Bonus: The operator must receive 32% and the official 30%, the
same as the worker.

-Bonus for night shift: It has a value of 25% of the base salary.

-Bonus for accumulated mobility: It has an amount equivalent to S/8, if the worker works
on Sundays or holidays the value will be S/5.

-School Allowance: It has a value of 30 remunerations for children under 21 years of age
who study.

-Bonus for direct contact with water: Its value is 20%.

-Height bonus: It has the value of 7% of the basic salary from the 4th floor or a height of 5
or 10 meters.

-Altitude bonus: The amount is S/2.5 per day worked.

-Death allowance: Paid to the relatives of the deceased worker with a value of 1 UIT.

 The regime also establishes working conditions for the worker such as a
scholarship for studies, a first aid kit, a certified labor exchange, provision of
uniforms, obtaining drinking water and facilities for changing clothes.
 It is concluded that those who work in construction carry out tasks that have a
higher risk than other normal jobs, which is why they have their own labor regime.

-Employers must pay all social benefits that correspond to the worker and provide a safe
work environment.

-The categories of workers have different remuneration depending on whether the worker
is trained or specialized.