Update of software of accounting reporting modules under NIF for non-declaring micro-enterprises of VAT, supported in Visual Basic Applications (VBA), Excel

Abstract

The constant change in the economy and the openness between borders and access to international capital markets generated by free trade agreements made it necessary to standardize the accounting language and the presentation of its financial statements, being necessary the adoption of the International Standards of Financial Information (IFRS) in Colombia.Taking into account these changes, it is possible to identify the need to update the phase one accounting reporting modules, installed in July 2017 as a test in the pilot company "MAXICAR JV", a de facto company and framed in group 3 of the IFRS.In the development of the project, the methodological application for updating phase one of the accounting reporting modules software developed in VBA for Excel applications is detailed.As a result of this diagnosis, the need to create new accounting information modules is identified, originated by the implementation of new services offered in the pilot company "MAXICAR JV" such as the commercialization of spare parts and accessories for public transport vehicles of the Chana brands, Chery, Kia, and DFSK.It is concluded that every financial information computer system is in constant change, conditioned by accounting policies, tax reforms and the business growth in which it is implemented, this makes it necessary for the financial information software to generate new updates at least once a year. in its modules according to the changes or needs identified to obtain reliable and verifiable financial information results.