The importance of electronic accounting in the curriculum
Keywords:
Tax obligation, Mexico, SAT, Federal Treasury, treasury.Abstract
This article discusses electronic accounting in the Mexican tax system, this is important for taxpayers as of 2014, because it obligates the physical and moral persons of the country to keep records of accounting in electronic media and its sending Newspaper through the tax mailbox of the Tax Administration Service (SAT). The objective of this article is to argue the need to include electronic accounting in the curriculum of the Degree in Public Accounting, considering that the exit profiles of most universities, still follow the development of the technological skills that demand today in day tax obligations.
Reality and Reflection Year 17, No 45, January-June 2017: 8-16
4273
Downloads
Published
How to Cite
Issue
Section
License
© Universidad Francisco Gavidia
Instituto de Ciencia, Tecnología e Innovación (ICTI)
Reality and Reflection
The content and opinions expressed in the publication are the responsibility of the authors of the published articles. The authors assign the publishing and publishing rights, in printed and digital version, to the Universidad Francisco Gavidia.
Proof of originality and assignment of publication rights
The authors must sign a certificate in which they indicate that the text presented for publication is original, unpublished and that it has not been sent for review in another academic publication; In turn, the authors assign the rights of publication and publication to Francisco Gavidia University. The format of this record will be sent through the emails: editores@ufg.edu.sv and jlozano@ufg.edu.sv
The journal Reality and Reflection is housed in the institutional dissemination platforms (web page and in the repository), as well as in databases and other pages of scientific dissemination. The publications of the Francisco Gavidia University are subject to the Salvadoran copyright law, contemplated in the Intellectual Property Law https://www.asamblea.gob.sv/
The content of the work is the sole responsibility of the author, therefore, if for any reason or reason, direct or indirect, the Editor is obliged to pay any compensation to a third party derived from the work of the author, whether it is established in a transaction, agreement or final or enforceable judicial sentence, the Editor may repeat against the Author for the total amount of compensation, plus adjustments, interests and costs that correspond.
It will be the obligation of the UFG to grant five copies of the publication which will be delivered at the UFG Editores headquarters in San Salvador.
