BRIEF HISTORY OF THE COUNTABLE PROFESSION IN COLOMBIA

In Colombia, from when the mercantile legislation began I stimulate to the merchant the obligation to organize his accounting and him guidelines were prescribed on the Content and way of taking the account books with which there was claimed that they were fulfilled by the basic aims of this epoch, of the countable information to knowing:

On May 29, 1853 the Congress of the New Granada sent the first Code of Trade repealing the Ordinances of Bilbao approved in Spain in 1737, which applied up to the date.

The Code of 1853 had a short force, since on having established the constitution of 1863 the federalist system allowed to the States to legislate in commercial matter by virtue of this faculty it is A State of Panama he adopted in October, 1869 the Code of Trade that had sanctioned Chile in 1855.

The Code of the State of Panama came to govern the Republic of Colombia by virtue of the law 57 of 1887 that in the matter it established.

Law 57 of 1887, Article 1 º. They will govern in the Republic of Colombia ninety days after the publication of this law, with the additions and reforms of which she treats, the following codes:

That of Trade of the extinguished condition of Panama, and sanctioned on October 12, 1869, and the Native on the same matter, edition of 1884 that turns only on maritime trade.

Article 3 º. In the Code of Trade of Panama Republic will be understood where one speaks about State of panama hat, and the references that in the above mentioned Code are done to the laws of the same condition, there will be understood done to the correspondents dispositions of the National Codes.

The dispositions of this Code of Trade related to the mercantile accounting were included in the Chapter the IInd, It titled Second of the Book 1 º., which were kept in his essence until 1971 when, there was adopted the Code of Trade that governs us nowadays.

Law 20 of 1905, art 6 º. From the sanction of the present law it is been allowed to every natural or juridical person to exercise legally commercial functions, weighed anchor the elements of description and of account of his operations, or be respectively those who today remove in the Diary and in the major one, in the General Book of account and reason of which it treats the article 271 of the Decree I number 1936 of December 27, 1904, on Accounting of the National estate giving to the description and to the account of such operations the form established in the mentioned decree, in his model number 14, and subjecting itself in the rest to the respective dispositions of the Code of Trade.

Decree 1936 of 1904, art 271 the general book of account and reason will be divided in sheets of paper, and every page of sheet of paper in nine columns both for the debit and for the credit, this way:

1 ª. Year and month;

2 ª: Day of the seat;

3 ª: I number of the seat;

4 ª. Sheets of paper of the accounts creditors in the debit and of the debtors in the credit;

5 ª. Name of the accounts creditors and story of the seat in the debit and name of the debit accounts, only in the credit

6 ª. Item of every account creditor in the debit and of every debtor in the credit;

7 ª. Value of every seat;

8 ª. Monthly sums; and

9 ª. Balances debits in the debit and balances credits in the credit.

Article 28. The retail merchants only are forced to take two books or notebooks, namely: one of current accounts, in which his daily operations consist, and other one of inventories and balance sheets, in which his situation consists, at least every two years.

He is considered to be a retail merchant the one that sells directly to the consumers the objects in which they negotiate.

Article 29. The merchant will be able to go, out of the above-mentioned books, the rest you will help that it uses the trade, and that judges necessary to facilitate the intelligence of his operations.

Article 30. The merchant who for any reason will not be able to go for if the same his books, he will entrust his accounting another person, on the responsibility of the owner, without prejudice of the one that corresponds to the holder in cases of fraud or guilty negligence.

Article 31 replaced. Law 65 of 1890, the only art. The books enunciated in the first three clauses of the article 27 will be bound, lined and foliated; his leaves will be signed by the Judge of trade and his Secretaries, and in the first one of them it will put on a note dated and signed by both, which indicates the total number of leaves and the person to whom the book belongs

In the districts where there is no court of trade, these formalities will expire the judge or that of the district and his respective secretaries.

THE LAW 43 GIVES 1990 IT REGULATES THE PROFESSION OF THE PUBLIC BOOK-KEEPER, IT ESTABLISHES PROCEDURE ETHICS FOR THE RELATIONS WITH HIS COLLEAGUES

The Public Book-keeper must have always present that the behavior

With his colleagues not only it must be ruled by the strict ethics, but it has to

To be encouraged by a spirit of brotherhood and professional collaboration

And To have present that Sincerity, the Good faith and he reads Loyalty they are

Basic conditions for the free and honest exercise of the profession

Having in it counts the following directives:

* When the Public Book-keeper has knowledge of acts that commit an outrage

Against the professional ethics, committed by colleagues, it is in the obligation

Of making it know to the Central Meeting of Book-keepers, reaching in every

I marry the sufficient tests.

* No book-keeper I publish Public will be able to give an opinion or to think on acts

Executed or certified by another Public Book-keeper that it harms his

Moral integrity or professional capacity, if before to have requested for

Written the due explanations and explanations of whom it has acted

At first

*El Public Book-keeper will have to abstain from formulating concepts or

Opinions that in public, or private form tend to harm others

Public book-keepers, in his personal, moral or professional integrity.

* In the contests for the provision of professional services of one

Public book-keeper or of Companies of Book-keepers, it is legitimate

Competition, in the measure that the adjudication should to the quality of

It s services of the relating thing. Not even loyalist will be legitimate when

Adjudication obeys reductions later to the quoted value

Originally or to the free offer to be additional vices or Quoted.

*No Public Book-keeper will be able to remove the clientele of his colleagues for

Means des reads they.

* Everything. Public Book-keeper that acts before a client for account and order of

Another Public Book-keeper, it will have to abstain from receiving any class of

Remuneration without express authorization of the Public Book-keeper for whose

Account inter comes.

* The Public Book-keeper will not be able to offer work to employees or partners of

Other Public Book-keepers. Nevertheless, it will be able to contract freely to

Those persons that for That on own initiative request employment him.

Decree 2649 of 1993 (Test)

The decree initiates with the definition of the beginning of accounting taken of the article 6 dela law 43 of 1990, which I regulate the profession of the public book-keeper in Colombia, inside the beginning of generally accepted accounting (PCGA) it is possible to know the rules that must be carried out, Of how it is necessary to to him to take the countable records of a certain activity that there exercise natural or juridical persons, who want to be achieved inside this beginning, important mas that is worth a sorrow standing out inside this decree is that there can be identified a series of indispensable components for his application as measuring, interpret, to classify, to evaluate and to analyze an economic entity in clear, complete and trustworthy form.

The Decree 2649 of 1993 has a few principal aims based principally in establishing his qualities and beginning of the accounting, here one sees reflected clearly like there are regulated the procedure of the code of trade as for the accounting, there are constituted a series of beginning and procedure originated in his applicable laws of accounting generally accepted.

A topic of great importance that we find inside this decree is the conceptual frame, which shows to stand out which is his aim and principally to establish his qualities and his principios.se says that this decree belongs applicable to all the persons who are forced to take accounting, Since also to person who without accounting being forced to take try to do it it validates in proof, inside the persons obliged to take accounting we find the merchants that it is considered that he should be exercising some mercantile activity, merchants who are submitted to the special bylaws like they it are the persons who are monitored by governmental entities and superintendence’s for last we find to the non-profit-making entities, Since they are the organizations or meetings of communal action, boxes of compensation, cooperatives and union organizations, according to the stipulated in the law 190/95., already because of it they are forced to take accounting and therefore they must be subject also to the decree 2649 of 1993.

International procedure of accounting (NIC)

With the approval of the regulation that establishes the application of the international procedure of accounting, the European union turns into the principal engine for the expansion of a few procedure of high quality conceived from a world perspective, redounding to benefit of a financial transparent and comparable information beyond his borders.

On the other hand, the accounting, as science and technology of the financial and operational information of the economic entities, has to To expire with requirements every day major. The increasing needs of information to plan, to finance and to control the national development, needed by a innumerous of entities of the State; the needs of information of workers and investors; the development of sophisticated procedures.

administrative officer - book-keepers to control the enormous volumes and complex operations of the companies, which have made indispensable the tool of the computation and the complications that it involves to use the currency as boss of measure, in countries affected by inflation, raise a real challenge to our profession.

To give a better understanding of this study it brings over of the international procedure, there will be announced his history, his aims, which they mean for this included world, defining with the major precision each of these procedure, accompanied of the parallel one with the procedure generally accepted in Chile. And to end, a brief conclusion that there will speak to us of more of the international procedure.

These procedure have been product of big studies and efforts of different educational, financial and professional entities of the countable area worldwide, to standardize the financial information presented in the financial statements. The NIC, since he is known popularly, are a set of procedure or laws that establish the information that they owe To appear in the financial statements and the form in which this information must appear, in the above mentioned conditions. The NIC are not physical or natural laws that were waiting for his discovery, but rather procedure that the man, in agreement his commercial experiences, has considered of importance’s in the presentation of the financial information.

CONCLUSIONS

· Colombia, in agreement with his juridical tradition, does not have a countable information orientated towards the public market of values. It tends to be more of traditionalist character, which impedes the process of standardization.

· it is necessary to think with a futurist vision, which allows the adoption of the new financial structure.

· ·The standards of accounting in Colombia, do not have a conceptual extended development, which impedes his comparability with international standards.

· In Colombia, there exists overlap of countable and tributary procedure, which, it does difficultly to separate totally the conceptual frame of the comprehensive bases of the financial reports of general intention, of the comprehensive bases of the taxation.