<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" lang="es">
<head>
<meta name="x-apple-disable-message-reformatting" />
<meta name="viewport" content="width=device-width, initial-scale=1" />
<meta http-equiv="X-UA-Compatible" content="IE=edge" />
<meta http-equiv="Content-Type" content="text/html; charset=UTF-8" />
<title>Control de las Cuentas por Pagar</title>
<style type="text/css">
* {
    -webkit-text-size-adjust: none;
}
html {
    width: 100%;
    margin: 0;
    padding: 0;
}
table, table td, table tr {
    border-collapse: collapse;
}
td.footer table tr td {
    font-size: 14px !important;
}

@media only screen and (max-width:480px) {
table .res-table {
    width: 100%!important;
    height: auto!important;
}
td .res-td {
    width: 100%!important;
    height: auto!important;
    display: block!important;
}
img .res-img {
    width: 100%!important;
    height: auto!important;
}
td .mob_container {
    padding: 10px 5px 10px 5px!important;
}
td .res_mob_text {
    font-size: 16px!important;
}
p .res_mob_text {
    font-size: 16px!important;
}
td .res-height {
    height: auto;
}
table.res-table tr td.footer table tr td {
    font-size: 16px!important;
}
}
</style>
<style type="text/css">
* {
    -webkit-text-size-adjust: none;
}
html {
    width: 100%;
    margin: 0;
    padding: 0;
}
table, table td, table tr {
    border-collapse: collapse;
}

@media only screen and (max-width:480px) {
table[class=res-table] {
    width: 100%!important;
    height: auto!important;
}
td[class=res-td] {
    width: 100%!important;
    height: auto!important;
    display: block!important;
}
img[class=res-img] {
    width: 100%!important;
    height: auto!important
}
td[class=mob_container] {
    padding: 10px 5px 10px 5px!important;
}
td[class=footer] {
    font-size: 16px!important;
}
td[class=res_mob_text] {
    font-size: 16px!important;
}
td[class=res-height] {
    height: auto!important;
}
}
 
</style>
</head>

<body style="margin: 0px auto; padding: 0px;"> 
<table width="100%" align="center" role="presentation" style="margin: 0px auto;" 
border="0" cellspacing="4" cellpadding="4">
  <tbody>
  <tr>
    <td align="center">
      <table width="640" align="center" class="res-table" role="presentation" 
      border="0" cellspacing="0" cellpadding="0">
        <tbody>
        <tr>
          <td align="center" class="mob_container" bgcolor="#ffffff">
            <table width="640" align="center" class="res-table" role="presentation" 
            style='font-family: "Segoe UI", Verdana, Geneva, Sans-serif; background-color: rgb(255, 255, 255);' 
            border="0" cellspacing="0" cellpadding="0">
              <tbody>
              <tr>
                <td height="24" style="height: 24px; line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td align="center" class="mob_container" style="padding-right: 24px; padding-left: 24px;">
                  <table width="592" align="center" class="res-table" role="presentation" 
                  style="mso-cellspacing: 0; mso-cellpadding-alt: 0;" border="0" 
                  cellspacing="0" cellpadding="0">
                    <tbody>
                    <tr>
                      <td width="60%" align="right" valign="middle" style='text-align: right; color: rgb(80, 80, 80); padding-left: 0px; font-family: "Segoe UI",Verdana,Geneva,Sans-serif; font-size: 19px; font-weight: 700;'>Modalidad 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                           Online -                         30                   
                              de                                                 
                                                                                 
                                                Julio</td></tr></tbody></table></td></tr>
              <tr>
                <td height="20" style="height: 20px; line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td height="20" style="height: 20px; line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td align="center" class="mob_container" style="padding-right: 24px; padding-left: 24px;">
                  <table width="592" align="center" class="res-table" role="presentation" 
                  style="mso-cellspacing: 0; mso-cellpadding-alt: 0;" border="0" 
                  cellspacing="0" cellpadding="0">
                    <tbody>
                    <tr>
                      <td align="left" style='color: rgb(0, 0, 0); font-family: "Segoe UI",Verdana,Geneva,Sans-serif; font-size: 16px;'>
                        <h1 style="margin: 0px; color: rgb(0, 112, 192); font-size: 26px; font-weight: 700;">Administración 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                   Financiera                    
                             de las                                              
                                                   Cuentas por                   
                                                                                 
                                                                                 
                                    Pagar</h1>
                        <p style="margin: 0px; line-height: 20px; font-size: 20px; mso-line-height-rule: exactly;"> </p>
                        <p class="res_mob_text" style="margin: 0px; color: rgb(0, 0, 0); font-size: 15px;">Las 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                           cuentas                         por                   
                              pagar                                              
                           y                         las cuentas                 
                                por                                              
                                                                                 
                                          cobrar                         
                        constituyen                                              
                           los                                                   
                                              dos                                
                                                                                 
                                                        lados                    
                             esenciales de la                         
                        rentabilidad de                                          
                                                                                 
                                              cualquier                          
                                                                                 
                                                                                 
                                                                                 
                                            compañía.</p>
                        <p class="res_mob_text" style="margin: 20px 0px 0px; color: rgb(0, 0, 0); font-size: 15px;">En 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                           este                                                 
                        webinar                                                  
                                               aprenderá las                     
                            mejores                                              
                                                                                 
                                                                  estrategias 
                        para la                                                  
                                                                                 
                                                                                 
                                                                                 
                                            evaluación                         
                        de éste                         departamento; cree       
                                          ideas,                                 
                                                                                 
                               mejore y                                          
                                                                                 
                                                                                 
                                                                                 
                            optimice las áreas                         de        
                                                                 oportunidad     
                                                                                 
                                                                                 
                                                  en cuanto al proceso           
                                                                                 
                             de                                                 
                        control                                                  
                                                                                 
                                                                                 
                             de estos pasivos.<br><br>Conozca                    
                                                                                 
                                                                    la           
                                                                                 
                                                                                 
                                                                                 
                                   importancia de una                         
                        adecuada                                                 
                                                administración de                
                                                                                 
                                                                                 
                                                                                 
                                                      proveedores y              
                                                                                 
                                                      <strong>la mejor manera    
                                             de                                  
                                                                                 
                                                                                 
                                             controlar las                       
                                                                                 
                                         cuentas por                             
                                                                                 
                                                                                 
                          pagar</strong>. </p>
                        <p class="res_mob_text" style="margin: 20px 0px 0px; color: rgb(0, 0, 0); font-size: 15px;">TEMARIO:</p>
                        <ol>
                          <li>El control interno de las Cuentas por Pagar.<br>-  
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                 Definición y clasificación                      
                                                                                 
                                                                                 
                                                                                 
                                                de las cuentas por               
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                 pagar.<br>- El control interno  
                                                                                 
                                                                                 
                                             aplicado a cuentas por              
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                  pagar.<br>- Naturaleza del     
                                                                                 
                                                                                 
                                                                                 
                                                                 proceso de 
                          cuentas por                                            
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                           
                          pagar.<br>- Las                                        
                                                                                 
                                                              cuentas por pagar 
                          como fuente externa                                    
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                            de financiamiento                                    
                                                                                 
                                                                                 
                                                                                 
                                  (proveedores).</li>
                          <li>Evaluación del Control Interno del Ciclo de        
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                            
                          Compras.<br>- Definición y                             
                                                                                 
                                                                                 
                                                                                 
                                         clasificación de las                    
                                                                                 
                                                        cuentas                  
                                                                                 
                                                                                 
                                                                                 
                                                    por pagar.<br>- La función   
                                                                                 
                                                                                 
                                            del área de                          
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                      compras.<br>- Estructura de control        
                                                                                 
                                                                                 
                                                                                 
                                                              (flujograma).<br>- 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                   Relaciones 
                          internas                                               
                                                                                 
                                                       del departamento de 
                          compras con                                            
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                           otras 
                          áreas.</li>
                          <li>Las Políticas en el Departamento de Cuentas por    
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                
                          Pagar.<br>- Creación contable y                        
                                                                                 
                                                                                 
                                                                                 
                                              seguimiento de las                 
                                                                                 
                                                                                 
                                                                                 
                           cuentas                                               
                                                                                 
                                                       por pagar                 
                                                                                 
                                                                                 
                              (Proveedores Nacionales y                          
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                      Extranjeros).<br>-                         
                                                                                 
                                                                                 
                          Administración intermedia de                           
                                                                                 
                                                                                 
                                                                                 
                                           las                                   
                                                                                 
                                         cuentas por pagar.<br>-                 
                                                                                 
                                                                                 
                                                                                 
                                                     Control final y pagos.<br>- 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                  Rotación de proveedores.<br>- Asignación y     
                                                                          
                          separación                                             
                                                                                 
                                                                                 
                                                                                 
                                                                             de  
                                                                                 
                                                                                 
                                             responsabilidades.<br>-             
                                                                                 
                                                                                 
                                                                                 
                                                         Comparativo contra      
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                          presupuestos y flujos 
                          de                                                     
                                                                                 
                                                 efectivo.<br>- Compras          
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                      inusuales e 
                          imprevistas.<br>-                                      
                                                                                 
                                                                                 
                                                                                 
                                     Algunas políticas y                         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                       sugerencias al                            
                                                                                 
                                                                          área 
                          de cuentas por pagar.<br></li>
                          <li>Aspectos Contable-Fiscal de las Cuentas por        
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                     Pagar.<br>-                 
                                                                                 
                                 Requisitos fiscales de                          
                                                                                 
                                                                                 
                                                                                 
                                            los                                  
                                                                                 
                                          comprobantes.<br>-                     
                                                                                 
                                Época                                            
                                                                                 
                                                          y condiciones de pago  
                                                                                 
                                                                                 
                                             de                                  
                                                                                 
                                                                                 
                                                                                 
                                                              facturas           
                                                                                 
                                       (pagos en parcialidades).<br>-            
                                         Repercusiones                           
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                               fiscales en el    
                                                                                 
                                              cierre del                         
                                                                                 
                                                                                 
                                                                                 
                                             ejercicio fiscal.<br>-              
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                        Políticas contables      
                                               que influyen                      
                                                                                 
                                                      en cuentas por             
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                             pagar.</li>
                          <li>Administración Integral de las Cuentas por         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                    Pagar.<br>-                  
                                                                                 
                                Proceso de otras cuentas                         
                                                                                 
                                                                                 
                                                                                 
                                             por pagar.<br>-                     
                                                                                 
                                                           Las                   
                                                                                 
                                                         cuentas                 
                                                                                 
                                                           por pagar y su        
                                                                                 
                                                                                 
                                       impacto con la tesorería de               
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                 la empresa.<br>-                
                                                                                 
                                                                                 
                               Cuestionamientos                                  
                                                                       
                          frecuentes                                             
                                                                                 
                                                                                 
                                                                                 
                                                   aplicables a                  
                                                                                 
                                                                                 
                                                                                 
                                                    cuentas por pagar.<br>- 
                          Informes y                                             
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                          
                          resultados                                             
                                  del                                            
                                                             área de cuentas por 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                  
                  pagar.</li></ol></td></tr></tbody></table></td></tr>
              <tr>
                <td height="20" style="height: 20px; line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td align="left">
                  <table width="600" align="center" class="res-table" role="presentation" 
                  style="margin: auto 0px; mso-cellspacing: 0; mso-cellpadding-alt: 0;" 
                  border="0" cellspacing="0" cellpadding="0">
                    <tbody>
                    <tr>
                      <td align="left" style='color: rgb(80, 80, 80); font-family: "Segoe UI",Verdana,Geneva,Sans-serif; font-size: 16px;'></td></tr></tbody></table></td></tr>
              <tr>
                <td height="20" 
                style="line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td>
                  <table width="250" align="center" role="presentation" style="border-width: 4px 2px; border-style: solid; border-color: rgb(255, 99, 0); background-color: rgb(255, 99, 0);" 
                  bgcolor="#fa904d" border="0" cellspacing="0" 
                    cellpadding="0"><tbody>
                    <tr>
                      <td height="40" align="center" style='height: 40px; color: rgb(255, 255, 255); font-family: "Segoe UI",Verdana,Geneva,Sans-serif; font-size: 18px;'><a style="color: rgb(255, 255, 255); text-decoration: none;" href="mailto:info@reconocimientointernacional.com?subject=FOLLETO-CUENTAS-PAGAR&body=Por%20favor%20complete%20lo%20siguiente%20y%20en%20breve%20le%20enviaremos%20la%20informaci%C3%B3n%3A%0A%0ANombre%3A%0ATelefono%3A%0AEmpresa%3A%0A%0ACorreo%3A%20debian-edu-pkg-team@lists.alioth.debian.org" target="_blank">Solicitar 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                           folleto                         del                   
                                                                                 
                                                                                 
                                                                                 
                                 webinar</a></td></tr></tbody></table></td></tr>
              <tr>
                <td height="20" 
                style="line-height: 1px; font-size: 1px;"> </td></tr>
              <tr>
                <td style='text-align: center; color: rgb(0, 130, 114); padding-bottom: 10px; font-family: "Segoe UI",Verdana,Geneva,Sans-serif; font-size: 18px;'>¡No 
                                                                                 
                                                                                 
                                    espere                                     
                  más para detectar                                              
                           esos errores de                                       
                                                    fondo y corregirlos          
                                                                                 
                                    cuánto antes!</td></tr>
              <tr>
                <td align="center" class="mob_container" style="background-color: rgb(255, 255, 255);" 
                bgcolor="#ffffff">
                  <table width="592" align="center" class="res-table" role="presentation" 
                  style="background-color: rgb(255, 255, 255); mso-cellspacing: 0; mso-cellpadding-alt: 0;" 
                  bgcolor="#ffffff" border="0" cellspacing="0" 
                    cellpadding="0"><tbody>
                    <tr>
                      <td height="20" style="height: 20px; line-height: 1px; font-size: 1px;"> </td></tr>
                    <tr>
                      <td align="left" class="footer" style="color: rgb(0, 0, 0); font-size: 14px;">
                        <table width="100%" role="presentation" style="max-width: 550px;" 
                        border="0" cellspacing="0" cellpadding="0">
                          <tbody>
                          <tr>
                            <td style="color: rgb(0, 0, 0); font-family: Segoe UI, Arial, Helvetica, sans-serif; font-size: 14px;"> 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                   
                              Enviamos este                                      
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                      mensaje                               de 
                              correo                               electrónico   
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                               a:                                                
                                                                                 
                                                                                 
                                                             debian-edu-pkg-team@lists.alioth.debian.org<br> Para  
                                                                                 
                                      dejar de recibir                           
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                        todo                                     
                                                      email,                     
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                              solicite                           
                                                                                 
                                                                                 
                                                                                 
                               su                                                
                                           retiro                                
                                                                                 
                                      respondiendo Dar de                        
                                     baja + su                                   
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                        correo.<br> En un lapso 
                              de 24h,                                            
                                                                                 
                                                                                 
                                                                                 
                                                                          no     
                                                        deberá                   
                                                                                 
                                                   recibir                       
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                         ningún                                  
                                                                                 
                                    comunicado.                                  
                                                                                 
                                                                          
                          </td></tr></tbody></table></td></tr>
                    <tr>
                      <td height="24" style="height: 24px; line-height: 1px; font-size: 1px;"> </td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table>
</body>
</html>