Short tales

By César Augusto Rivera Apéstegui

Those are facts, experiences, that I lived during the age of childhood and adolescence, which was very beautiful. I expect you like it.

• Language: English
• Publisher: piponerio
• Release date: Sep 11, 2018
• ISBN: 9788829507894

Book preview

OMNIBUS

A VISIT

Pedro Nieto was an accountant who carried regularly the accounting of a little business organization oriented to social help. The diminutive enterprise had as a name: Funds Administration Committee for Assistance and Stimulus-CAFAE-INIA. This enterprise was belonging to Agriculture Innovation National Institute, one executor unity from Agriculture´s Ministry of Lima Perú.

Nieto was a skilled professional into accounting science, with a great sense of responsibility, very honest and he liked that thing to be well done. He was contracted by the directive council of CAFAE-INIA with a yearly written agreement so that he was presenting to them the balance sheet each semester and he was paid the fees when he was concluding his work.

To get his work he was making 2 or 3 visits per week, from Monday to Friday, to CAFAE-INIA´s administrator office that was named Noemi Peña. Noemi was a girl who had her face with Indian color, with straight and long hair, very kind, with grand charisma and authority. At the beginning of each month Pedro asked Noemi the purchasing and selling invoices made by CAFAE-INIA. Noemi was reviewing her cabinet and was finding out the bills, and she was him giving the required documents. Pedro was checking the commercial invoices and if he came upon a purchasing bill that had one mistake, for instance, into the written name of client, he would return the bill to Noemi. Then, Noemi was indicating to the supplier that should correct and change the trade name into the invoice. Some days later the dealer changed the commercial invoice, gave it to CAFAE-INIA and that paper Pedro could count it correctly. The acquiring and vending invoices were used by Pedro, and he was taking it to his home –where it was his accounting private office- to be accounted into Buying Register and Sales Register respectively; with the aim to calculate and pay to Superintendence National of Tributary Administration-SUNAT, the tax to the revenue and tax to selling, in a monthly way. With this policy the little enterprise contributed to the country´s economic, social and moral development.

Another day, Pedro demanded Noemi the printed vouchers of incomes and expenses. The income vouchers were, par example, the documents written with all data of the commercial operation. Besides they were having as a support the selling invoices that CAFAE-INIA was emitting to consumers (and after that the clients were paying the bills to that enterprise, the ones staying accounted and ended the earnings procedures). Together with documents of receipts and outlays, Noemi was yielding to Pedro the banking statement that CAFAE-INIA was operating with Nation Bank. The statement banking was serving to Pedro to make the banking conciliation. These documents were taking to Pedro´s home to be registered in Bank Book. Once accounted, those documents are returned to Noemi to be kept.

In June of each year, Pedro elaborates the balance sheet, and the statement of revenue and expense of CAFAE-INIA. To get that objective Pedro –who has an accounting informatics program into his house- prints the principal book called: Inventory and Balances and gives it to Noemi, to cross the accounts between the Pedro´s information and the Noemi´s data –who was taking the accounts through Microsoft Excel-. Once, that the both accounts systems had consistency and equality, Pedro presented the financial reports to CAFAE-INIA´s executives. At this time, Pedro collected half of his fees to CAFAE-INIA together with the economics statements presentation.

Sometimes, the CAFAE-INIA, through her administrator, made call to Pedro, to be advised over, for instance, the agreement with another public institution Pure Life –inside the agricultural operations-. In the meeting, Justo Veneto (one CAFAE-INIA managerial) asked Pedro, which way and how much to