Instructivo de Caja Menor

INSTRUCTIVO
DE CAJA
MENOR
TAXI YA S.A
ELMA JOHANA ESPINOSA NARV

TECNOLOGO EN GESTION ADMINISTRATIVA
FICHA 1836034 SENA
CONTENIDO
INSTRUCTIVO CAJA MENOR / PAGE 2

INTRODUCCIÓN
El presente instructivo tiene como fin definir el manejo y
procedimiento general para la creación, operación, control y
cancelación de una caja menor con la normatividad vigente
para este fin. Para la empresa transportes Taxi Ya S.A
OBJETIVOS
Reglamentar en forma clara y precisa los métodos y
procedimientos para la constitución, el manejo y control
contable de la caja menor a cargo de Transportes Taxi Ya S.A
Unificar criterios básicos en torno al manejo de las cajas
menores, de forma que los funcionarios encargados apliquen
los procedimientos establecidos obteniendo mayor
efectividad en su labor
Establecer un procedimiento que les permita, a los
responsables del manejo de las cajas menores, contar con
una herramienta que les facilite aplicar, de manera adecuada,
los conceptos básicos para el manejo de estos fondos, a
través de la unificación de criterios

GENERALIDADES
El presente manual es una herramienta de apoyo para los
responsables de las cajas menores
constituidas en transporte Taxi Ya S.A, e inicia con el
proceso de la constitución de la
caja menor para cada vigencia fiscal, hasta la legalización de
la misma, se emplea y aplica de
acuerdo con los procedimientos establecidos y a lo
estipulado en la resolución de su constitución.
NORMATIVIDAD
Ley 1593 de 2012, Art.18: Señala que “El Gobierno Nacional
regulará la constitución y
funcionamiento de las cajas menores en los órganos que
conforman el Presupuesto
General de la Nación, y en las entidades nacionales con
régimen presupuestal de Empresas
Industriales y Comerciales del Estado con carácter no
financiero, respecto de los recursos
que le asigna la Nación.”

Constitución Política de Colombia de 1991 Art. 189,
11” Ejercer la potestad reglamentaria,
mediante la expedición de los decretos, resoluciones y
órdenes necesarios para la cumplida
ejecución de las leyes.”
Decreto 2768 del 28 de diciembre de 2012. “Por el

cual se regula la constitución 7 y funcionamiento de las
Cajas Menores.” Ministerio de Hacienda y Crédito
Público.
DEFINICIONES
Caja menor: Cuantía fija establecida por resolución o
acto administrativo a cargo de un empleado
responsable, con el fin de atender y realizar los pagos
correspondientes a los gastos menores que se generen
de carácter urgente, imprescindible e imprevista en una
entidad.
Cuantía: Se refiere al valor correspondiente del total de
la caja menor y a los valores desagregados por rubro
presupuestal.
INSTRUCTIVO CAJA MENOR/ PAGE 5

Analysis More than just the numbers, digital
marketers must also create a concise yet
of Q4 effective social media report that is

meaningful for all stakeholders involved.
Assets & Before even typing your report, first take
Liabilities
the time to consider who the report is
for. One good rule of thumb to
remember is that the higher up the
Looking into the company's stakeholder is in the organizational
assets and liabilities for Q4 ladder, the more succinct the report
needs to be.
With the ubiquity of smartphones

nowadays, we cannot deny the huge With the myriad of metrics social media
impact of social media in driving marketers have access to, it’s tempting
consumer behavior. That’s why brands to drown your audience in numbers.
both big and small tap digital platforms While figures aren't bad per se, you do
in a bid to capture market share. But have to make sure that these are
being online simply isn't enough— relevant to the role of those receiving
brands need to have insights of their the report. Strive to tell the story behind
consumers’ online behavior, and use the numbers by including learnings or
that data to drive revenue for insights.
their business.
This is where social media reports come

in. By tinkering with some data points
here and there, social media marketers
can tell middle managers and top-level
executives how their brands are
perceived by their customers.

Annual Income
Statement
A summary of the company's earnings and
expenditures for Q4
Expeditures
33%
Earnings
67%
With the ubiquity of smartphones nowadays, we cannot deny the huge impact of
social media in driving consumer behavior. That’s why brands both big and small
tap digital platforms in a bid to capture market share. But being online simply isn't
enough—brands need to have insights of their consumers’ online behavior, and
use that data to drive revenue for their business.
"This is the highest income growth we have

seen in the shortest amount of time. We shall
continue to employ the current strategy."

Financial "Our company's
growth primarily
Plan for increased due
2021 to the expansion
of branches. We shall
A summary of the allocated
budget for the following year.
therefore allocate a
sufficient part of the
A big project involves overseeing a lot of
budget to this area."
moving parts, oftentimes from different
people. To have a successful rollout,
project managers rely on a well-crafted The first step to creating an effective
project plan to ensure objectives are project plan is to set a baseline. The
met on time and on budget. A project baseline is the foundation on which
plan is a formal approved document the other project elements will be built
which is used to define project goals, on. This must include a scope
outline the project scope, monitor statement. Start by identifying what
deliverables, and mitigate risks. business need the project aims to
address and how the company will
it must answer basic questions like what benefit from the project. Then create
is the purpose of the project, what milestones as appropriate to the size
activities are involved, who will be of the project. Next, create a work
responsible for what, and when is it breakdown structure (WBS), breaking
expected to be completed? It is not to up large tasks to smaller ones. Lastly,
be confused with the Gantt chart, which come up with a baseline management
shows project deliverables against the plan which details how stakeholder
timeline. The said chart is only one part will review and approve changes to
of the project plan. the baseline.

Our Finance Team
Meet the dedicated team members of our financial department
A big project involves overseeing a lot of moving parts, oftentimes from different
people. To have a successful rollout, project managers rely on a well-crafted
project plan to ensure objectives are met on time and on budget. A project plan
s a formal approved document which is used to define project goals, outline the
project scope, monitor deliverables, and mitigate risks.

Notes to
Financial
Statements
Accounting practices and
procedures used by the Winslow
Development Corporation.
A big project involves overseeing a lot

of moving parts, oftentimes from different
people. To have a successful rollout,
project managers rely on a well-crafted
project plan to ensure objectives are met
on time and on budget. A project plan is a
formal approved document which is used
to define project goals, outline the project
scope, monitor deliverables, and mitigate
risks. It must answer basic questions like
what is the purpose of the project, what
activities are involved, who will be
responsible for what, and when is it
expected to be completed? It is not to
be confused with the Gantt chart, which
shows project deliverables against the
timeline. The said chart is only one
part of the project plan.
/ PAGE 10

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INSTRUCTIVO

ELMA JOHANA ESPINOSA NARV

INSTRUCTIVO CAJA MENOR / PAGE 2

INSTRUCTIVO CAJA MENOR / PAGE 3

INSTRUCTIVO CAJA MENOR / PAGE 4

Decreto 2768 del 28 de diciembre de 2012. “Por el

INSTRUCTIVO CAJA MENOR/ PAGE 5

of Q4 effective social media report that is

Assets & Before even typing your report, first take

With the ubiquity of smartphones

consumer behavior. That’s why brands to drown your audience in numbers.

consumers’ online behavior, and use the numbers by including learnings or

that data to drive revenue for insights.

This is where social media reports come

INSTRUCTIVO CAJA MENOR / PAGE 6

"This is the highest income growth we have

INSTRUCTIVO CAJA MENOR / PAGE 7

INSTRUCTIVO CAJA MENOR / PAGE 8

INSTRUCTIVO CAJA MENOR / PAGE 9

A big project involves overseeing a lot

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