North Cable Manual

BOLIVARIAN REPUBLIC OF VENEZUELA
MINISTRY OF POPULAR POWER FOR HIGHER EDUCATION

CATHOLIC UNIVERSITY OF TÁCHIRA
FACULTY OF ECONOMICS AND SOCIAL SCIENCES
ACCOUNTING SYSTEMS AND PROCEDURES
NORTH CABLE PROCEDURES MANUAL C.

TO.
PRODUCED BY:
CÁRDENAS, ALFER - 27,087,896
COLMENARES, MARYURI - 27,460,195
CONTRERAS, ANGI - 27,087,711
GONZÁLEZ, LEONARDO - 28,422,376
PEREZ, KEVIN - 26,607,827
RINCON, WILMER - 26,955,190
3 ERO. “A” C. Q.
SAN CRISTÓBAL, APRIL 2020

Code: 01
Review: 03/31/2020
PROCEDURES MANUAL Date: 03/16/2020
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Index
Glossary of terms.................................................................................................................4
Instructions for the use of the Manual.................................................................................7
Historical review..................................................................................................................9
Mission.................................................................................................................................9
Vision.................................................................................................................................10
Regulations and policies....................................................................................................10
General regulations........................................................................................................10
General policies.............................................................................................................10
Quality politics...............................................................................................................11
Packaged internet service policies.................................................................................11
General objective...............................................................................................................12
Specific objectives.............................................................................................................12
Values................................................................................................................................12
Goals..................................................................................................................................13
Organization chart..............................................................................................................14
Charges function................................................................................................................15
Chart of accounts...............................................................................................................20
Flowcharts..........................................................................................................................32
Accounting procedures..................................................................................................32
Responsibilities: Produced by: Reviewed by: Approved by:

Cárdenas Alfer; Maryuri Apiaries;
Name and surname: Contreras Angi; González Leonardo; Mr. Bequuen Wawer Sierra Mr. Bequuen Wawer Sierra
Pérez Kevin; Wilmer Corner
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Subscription Billing...................................................................................................32
Purchase of goods......................................................................................................33
Non-accounting procedures...........................................................................................34
Customer Support......................................................................................................34
Presentation of programs to clients............................................................................35
Forms.................................................................................................................................36
Service contracting form................................................................................................36
Worksheet......................................................................................................................37
Purchase order................................................................................................................38
Receipt of payment........................................................................................................39
Staff assistance...............................................................................................................40
Gantt diagram.....................................................................................................................41
Conclusions........................................................................................................................42
recommendations...............................................................................................................42

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Introduction
There are companies dedicated to satisfying the needs of people through some service
such as health, water, internet, among others, these are called “service companies”; such as the
company Cable Norte CA founded in October 2004, domiciled in the Capital District where over
time it has expanded to different places in Venezuelan territory, generating even more
competition for the different companies in this field; All this being achieved thanks to the
implementation of a set of standards and policies in the different areas of the different branches
nationwide, thus allowing performance and quality standards to be increased, in addition to the
implementation of a set of procedures, forms and others, which have allowed the work
performed by each employee within the branches to be much more productive and effective, thus
exceeding the standards established over time. It should be noted that this entire set of rules,
policies, procedures and forms have allowed Cable Norte CA to position itself nationally as an
important service company, overcoming each of the obstacles presented during its growth thanks
to its distinguished personnel specialized in the area and the continuous improvement of these
standards, policies, forms and processes mentioned above.

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Glossary of terms
 Asset: Tangible or intangible property that is owned by a company, institution or individual.

What a company owns is also called an asset. It is part of the balance sheet.
 Amortization: Gradual loss of value of a fixed asset throughout its physical or economic
life, giving a percentage of its value as an expense for the year. Accumulated amortization:
expression of the deterioration of the fixed asset for its use in the production process.
 Position: It is the designation that requires the employment of a person who, with a
minimum of qualifications in accordance with the type of function, can competently exercise
the powers that his exercise confers on him.
 Control: administrative function that consists of measuring and correcting individual and
organizational performance to ensure that events conform to plans. It involves measuring
performance with goals and plans; show where deviations from standards exist and help
correct them.
 Effectiveness: achievement of objectives; achievement of the desired effects.
 Efficiency: achievement of goals with the least amount of resources; achieving objectives at
the lowest cost or other unintended consequences.
 Expenditures: Disbursement or outflow of financial resources, motivated by the

commitment to liquidate some good or service received or by some other concept.
Disbursements or outflows of money, even when they do not constitute expenses that affect
profits or losses. In fiscal accounting, the payments that are made from the expenditure
budget.

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 Company: It is the economic-social unit, for profit, in which capital, labor and management
are coordinated to carry out socially useful production, in accordance with the demands of
the common good.
 Invoice: Document issued to record a sale, which shows the date of the transaction, the name
of the buyer, the seller, the agreed conditions, the quantity, description, price and total
amount of what was sold. The invoice number, the name of the commission agent or selling
agent, the method of shipment and other additional information related to each operation are
also recorded.
 Gantt chart: Planting and control technique developed by Henry L. Gantt that shows,
through a bar chart, the time requirements for the various tasks of a production or some other
program.
 Manual: Folder or folder specific to an area that may be composed of procedures,

instructions, formats and other documents of the quality management system.
 Manual of processes and procedures: It is a tool that allows the company to bring together
a series of activities that are focused on improving the organization within it and also seeking
to offer a quality service.
 Policies: general statements or interpretations that guide thinking during decision making;
The essence of policy is the existence of a certain degree of discretion to guide decision
making.
 Procedures: Plans that establish a method for managing future activities. They are
chronological series of required actions, guides for action, detailing the exact way in which
certain activities should be carried out.

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 Programs: A set of goals, policies, procedures, rules, task assignments, steps to follow,
resources to use, and other elements necessary to execute a given course of action, usually
supported by capital and operating budgets.
 System: It is a network of interconnected processes, designed to satisfy the needs of clients,

where there is an entry, transformations and an exit.
 Staff: Relationship in an organizational position where the job holder's task is to give advice
or advice to someone.
 Supervisor: Same as managers, but usually this name applies to lower-level, or first-line,
managers in management.

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Instructions for the use of the Manual
The Cable Norte CA Procedures Manual contains a variety of information which will be
updated at stipulated times, in order to optimize the performance of employees in the company.
Below are the sections found within the Manual:
 Glossary of terms
 Historical review
 Mission and vision
 Rules and policies
 General objective
 Specific objectives
 Values
 Goals
 Organization chart
 Charges function
 Chart of accounts
 Process flowcharts
 Forms
 Gantt chart (activities)

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Each of these points is fully updated, allowing the monitoring of the aforementioned
optimization, the vast majority of them have complete information, facilitating their
understanding, however, you can find other points which require a little more information for
their complete understanding, these are the following:
 Charges function
 Process flowcharts
 Forms
This additional information will be requested directly from the Cable Norte
administration through a written request by the user themselves, in order to achieve full
understanding.
Any recommendation or observation by users of the Manual can be sent to the following
email address:
CABLENORTECA2001@GMAIL.COM

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Historical review
In 2004, Cable Norte CA emerged Commercial company domiciled in the Capital

District, registered on October 11, and registered in the second registry of the judicial district of
the Capital District and Miranda state, noted under No.75, volume 167-A, through Rif J-
31216176- 0.
It began as a contractor serving NetUno, a cable TV signal distribution company in

Venezuela, until 2009, becoming economically and socially independent as a national company.
Successively in 2009, they began their activities independently, based on and supported by the
laws and regulations of Venezuela, for the transmission of satellite TV signals and by cable,
requesting from CONATEL, the concession and authorization and inauguration as the main
administrative headquarters of the Turumo office in the state of Miranda, taking this as the north
of short-term growth, achieving geographical expansion in the states Distrito Capital, Miranda,
Falcón, Portuguesa, Cojedes and Barinas.
Subsequently, at the end of 2012, they changed their administrative-operational

headquarters to the State of Táchira, from there they expanded their action plan in Anzoátegui. In
2013, the process of creating the organizational culture began, as a starting point for business
transformation, as a futuristic vision of expansion and being considered as a company at a
national level.
Mission
Transform the communication landscape through an irresistible combination as a leader

in the development, education, fun and integration of people through affordable fiber cable
access, making Cable Norte the consumer's favorite selection.

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Vision
Make Cable Norte one of the best companies at the municipal, state and national level,
with the implementation of a comprehensive service, offering the best prices and packages for
cable and satellite television, internet and telephone; provided the best quality together with a
specialized technical team to meet the different needs of customers; positioning Cable Norte as
the best company in the market.
Regulations and policies
General regulations
 Punctual attendance at work hours.

 Correct use of work uniform, keeping it clean and in proper condition.
 Respectful treatment of clients.
 Carry out your activities honestly and effectively, in accordance with the responsibilities of
your job and the instructions you receive from your superior.
 Inform your superiors if you consider it necessary to modify or improve the security of your
workplace.
 Remain at your workplace during the stipulated hours, dedicating the established hours to the
activities assigned to you, and not being able to leave your position without the prior
authorization of your immediate boss.
 If the worker wishes to present a claim or complaint, he or she may do so whenever he or she
considers it necessary verbally or in writing.

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General policies
 The entity must comply with the requirements agreed with the client.
 Provide friendly and fair treatment to all customers in their calls, requests and complaints.
 Each member of the company must maintain ethical behavior.
 Employees must attend a training course upon hire.
 There will be recognition of company employees for good performance.
 Promote values to our employees to improve labor relations.
 Meet the demands of the markets, as well as current clients.
 We are at the service of our clients, committed to society, the environment and the safety of
all of us who make up the company.
 The entity promotes and establishes the necessary means so that the communication of
deficiencies and suggestions for improvement are analyzed and applied.
Quality politics
Through the Quality Policy, Cable Norte C. TO. strengthens customer confidence by
guaranteeing their satisfaction and experience through its commitment to continuous
improvement in processes. To fulfill this commitment, actions framed on different fronts are
managed:
 Seek to be the best ally in the digital life of our clients.

 Guarantee compliance with standards, requirements with our clients and other interest
groups.
 Promote the quality of our products and/or services.
 Ensure risk management and improvement opportunities.
 Track performance through metrics, audits and assurances.

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 Execute communication, training and dissemination strategies to strengthen the safety culture
Packaged internet service policies
 Internet packages may be contracted with or without a minimum permanence clause.

 Free WIFI modem with the purchase of any Internet package. Applies to sales of new
Internet plans.
 Current Fixed Line TV customer who wants the Fixed Internet service, will receive a Fixed
Internet Kit at the address for which they requested the service, with which they can self-
install and start browsing, following the steps described in the Service Guide. Use that is
included in the material you receive, without the need for a technician to visit.
General objective
To be a company with social responsibility with values and transparency and professional
ethics unmatched by the competition. That provides a total quality cable television service, with
the best alternatives for entertainment and free recreation for the entire Venezuelan family.
Specific objectives
 Implementation of appropriate regulations to create social responsibility with values,

transparency and ethics in each of the entities at the municipal, state and national level.
 Dispatch of high quality materials to carry out the different installations at the municipal,
state and national level to provide the best quality alternative.
 Offer the best cable and satellite television, internet and telephone packages at the best prices
on the market.
 Have a specialized team of people available in each entity to attend to the different needs of
our clients.

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Values
 Leadership.
 Innovation.
 Determination.
 Agility.
 Teamwork.
 Integrity.
Goals
 Provide powerful and differentiating content.

 Be at the forefront of the market with new technologies.
 Offer the best customer service in the region.
 Increase the subscriber base to more than 15 thousand users.
 Strengthen an investment strategy that creates 0 profitability.
 Attract and retain employees who provide diversity and originality.
 Maximize efficiency and operational execution.
Cable Norte is a company dedicated to providing cable television, internet and fiber
service to the home. This arises through planning and ideas from Mr. Bequuen Wawer Sierra's
search for the best comfort. Where it arises from the vicinity of Capacho Independencia in the
valley sector, implanting few signal nodes for the signal of some sectors. Which today already
covers a national signal such as Caracas, Miranda, Barinas, Acarigua, Portuguesa and Táchira as
its main headquarters.

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Organization chart

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Charges function
President
 Exercise legal representation of the company

 Exercise the other powers that correspond to it according to the corresponding Statute and
Regulations
 Direct and control the operation of the company.
COO
 Office maintenance: clean, presentable and functional

 Increasing employee productivity
 Ensure a pleasant organizational culture
 Facilitate communication between departments, companies and clients
Viseteca
 Provide processing, custody and transfer services of different legal tender monetary
species.
Sanita's
 Provide the best cooperation service in health and social development
Accounting
 Responsible for dealing precisely with all matters related to the company's accounting,
serving as support to the operations manager

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Consultancy
 Service provided by a person or a group of people, who, independently of the

organization, analyze and identify some situations related to policies, procedures and/or
methodologies that exist within the company, which may be susceptible to improvement
through recommendation of alternatives and their application.
Administrative commercial offices
 Works in support services for production and provision of services in offices
Contractors
 Provide the company with workers specialized in telecommunications, with the materials
and equipment necessary to carry out its activities.
 Ensure the management of specialized workers in the company
Crews
 Monitor compliance with the activities carried out by the work team in installations and
repairs
 Assign work activities to field staff
 Request materials through the system
Development
 Organize and supervise the development of activities carried out to provide customer
service

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Administrative manager
 Plan, organize and control the company's activities with the aim of helping to generate
greater profitability.
 Create control guidelines, financial analysis.
 Monitor compliance with policies.
 Create synergy with other operational areas to achieve the objective.
Supplier
 Provide raw materials, products, supplies and/or services to the company
Programmer
 Implementation of prototypes using a programming language that, when compiled, the

computer can understand.
Security Department
 Guarantee the protection of people, property and normal functioning of the service
Human talent department
 Economic function: Related to salaries, incentives and also social benefits.

 Dynamic function: Engagement, contracts, adaptation and also performance evaluation.
 Training function: Training and development of personnel.
 Health function: Pre-occupational or occupational medical examinations.
 Regulatory function: Regulations and personnel management policies.
 Wellbeing function: Transportation, recreation and sports
Training section

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 Promote the comprehensive development of staff, and as a consequence the development

of the organization.
 Promote and strengthen the technical knowledge necessary for the best performance of
work activities.
 Improve the collaborator in their workplace
Collections department
 Pose strategies and propose solutions, establishing the most appropriate methods to
expedite recovery according to the collection policies established by the company.
 Organize, plan, supervise the activities carried out by the collection department staff
Call Center Section
 Receive or leave calls, providing exclusive and direct attention between the user and the
teleoperator
 Establish communication with clients to collect payment for services provided by the
company
accounting department
 Define, implement and inspect all regulations and procedures related to the accounting
area
purchasing department
 Acquisition of materials for the company

 Price evaluation
 Ensure compliance with purchasing policies
Logistics Section

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 Facilitate the flow of products for purchase

 Link market needs and the company's operational activity
warehouse department
 Maintain and control information related to inventories, such as determining the

reordering point, security levels of the different items within the warehouses.
 Ensure the optimal inventory of the Company based on the expected level of service and
response time, dispatch times and storage and financial costs of immobilized material.
 Classify and store materials according to the characteristics that each one requires
Administrative commercial offices
 Support services for production and service provision in offices

 Carry out administrative management of business processes
 Prepare and assist in production and service provision plans
Audit department
 They provide independent and objective assurance and consultation services, designed to
add value and improve company operations.
Contractors
 Provide the company with specialized audit workers, including equipment and what is
necessary to carry out its activity.
Sales
 Create realistic and growth-oriented objectives, as well as the profits of each salesperson
and the approach they should take.

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 Know in detail the values of the product or service, set the price and the form of
distribution so that the sales team is effective
 Use public relations techniques to represent the company in the sector, whether at
professional meetings or conferences, congresses and inductions.

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Chart of accounts
Code Accounting Account
1 Asset
1.1 Current active
1.1.01 Cash on hand
1.1.01.01 Box
1.1.01.01.01 Main Petty Cash
1.1.01.02 petty cash
1.1.01.02.01 main petty cash administration
1.1.01.02.02 Petty cash San Josecito
1.1.01.02.03 Small box Capacho
1.1.02 Banks
1.1.02.01 Bank banque
1.1.02.02 Mercantile Bank
1.1.02.03 Sofitasa Bank
1.1.03 Investments
1.1.03.01 Inversions in actions
1.1.03.01.01 Cable Union Investments
1.1.03.01.02 Cliptv Investments
1.1.04 Bills and accounts receivable
1.1.04.01 Managerial accounts receivable
1.1.04.01.01 Managerial accounts receivable
1.1.04.02 Accounts receivable employees
1.1.04.02.01 Accounts receivable employees

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1.1.04.03 Customer accounts receivable

1.1.04.03.01 Accounts receivable from main clients
1.1.04.03.02 Accounts receivable from San Josecito customers
1.1.04.03.03 Accounts receivable from Capacho customers
1.1.04.03.04 Provision for bad debts
1.1.04.04 Accounts receivable affiliated companies
1.1.04.04.01 Accounts receivable from Cable Union subsidiaries
1.1.04.04.02 Accounts receivable from subsidiaries Cable Cliptv
1.1.04.05 Notes receivable
1.1.04.05.01 Notes receivable
1.1.05 Merchandise inventory
1.1.05.01 Inventory of materials and supplies
1.1.06 Value added taxes
1.1.06.01 YO. v. TO. Fiscal credit
1.1.06.01.01 YO. v. TO. Fiscal credit
1.1.06.01.02 YO. v. TO. Withheld 75% 100% (Special taxpayers)
1.1.06.01.03 YO. v. TO. Tax Credit Surplus
1.1.07 Advances
1.1.07.01 Advances to suppliers
1.1.07.01.01 Advances to suppliers
1.1.07.01.02 Advances to branches
1.1.07.01.02.01 Advances to branches
1.1.08 Prepaid expenses
1.1.08.01 Taxes paid in advance
1.1.08.01.01 YO. S. L. R. estimated declaration

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1.1.08.02 Deposits given as guarantee

1.1.08.02.01 Deposits given as principal guarantee
1.1.08.03 Prepaid insurance
1.1.08.03.01 Prepaid insurance
1.1.09 Investments
1.1.09.01 Inversions in actions
1.1.10 Investments in land
1.1.10.01 Investments in land
1.2 Non-current asset
1.2.01 Property, Plant and Equipment
1.2.01.01 Land
1.2.01.01.01 Guanarito Land
1.2.01.02 Building
1.2.01.02.01 Local El Valle
1.2.01.02.02 Accumulated Depreciation El Valle
1.2.01.03 Vehicles
1.2.01.03.01 Main vehicle
1.2.01.03.01.01 Main vehicle
1.2.01.03.01.02 Accumulated depreciation of main vehicle
1.2.01.03.02 San Josecito Vehicle
1.2.01.03.02.01 San Josecito Vehicle
1.2.01.03.02.02 Accumulated depreciation of San Josecito vehicle
1.2.01.03.03 Capacho Vehicle
1.2.01.03.03.01 Capacho Vehicle
1.2.01.03.03.02 Accumulated depreciation of the Capacho vehicle

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1.2.01.04 Machinery and equipment

1.2.01.04.01 Machinery and equipment
1.2.01.04.01.01 Machinery and equipment
1.2.01.04.01.02 Accumulated depreciation of machinery and equipment
1.2.01.05 Furniture and equipment
1.2.01.05.01 Furniture and equipment
1.2.01.05.01.01 Furniture and equipment
1.2.01.05.01.02 Accumulated depreciation of furniture and equipment
1.2.01.06 Technical Equipment
1.2.01.06.01 Technical Equipment
1.2.01.06.01.01 Technical Equipment
1.2.01.06.01.02 Accumulated depreciation of technical equipment
1.2.01.07 Computing team
1.2.01.07.01 Computing team
1.2.01.07.01.01 Computing team
1.2.01.07.01.02 Accumulated depreciation of computer equipment
1.2.01.08 Networks
1.2.01.08.01 Networks
1.2.01.08.01.01 Software and systems
1.2.01.08.01.02 Accumulated depreciation of software and systems
2 Passive
2.1 Current liabilities
2.1.01 Bank loans
2.1.02 Items payable
2.1.02.01 Items payable

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2.1.02.01.01 Items payable by suppliers

2.1.03 Accounts payable
2.1.03.01 Accounts payable suppliers
2.1.03.01.01 Accounts payable suppliers
2.1.04 Value Added Tax
2.1.04.01 Value Added Tax
2.1.04.01.01 YO. v. TO. Fiscal debit
2.1.04.01.02 YO. v. TO. Withheld 75% 100% (Special Taxpayers)
2.1.04.01.03 YO. v. TO. Tax amount payable
2.1.05 Taxes and parafiscal withholdings to be disclosed
2.1.05.01 Banavih
2.1.05.01.01 Banavih
2.1.05.01.02 S. S. EITHER.
2.1.05.01.03 YO. S. L. R. to pay
2.1.05.01.04 YO. S. L. R. Retained worker
2.1.06 Advances
2.1.06.01 Customer advances
2.1.06.01.01 Customer advances
2.1.06.02 Deposits received as guarantee
2.1.06.02.01 Deposits received as collateral at Capacho branch
2.1.06.02.02 Deposits received as collateral at San Josecito branch
2.1.06.02.03 Deposits received as guarantee for services
2.1.07 Provisions and accrued expenses payable
2.1.07.01 Wages and salaries
2.1.07.01.01 Salaries and salaries payable

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2.1.07.01.02 Utilities
2.1.07.01.03 Vacation
2.1.07.01.04 Insurance H. c. M. employees
2.1.07.01.05 Basket Ticket to pay
2.1.08 Social benefits
2.1.08.01 Social benefits
2.1.08.01.01 Social benefits
2.1.08.01.02 Advance payments of social benefits
2.1.08.01.03 Interest social benefits payable
2.2 Non-current liabilities
2.2.01 Bank loans
2.2.01.01 Bank loan Banesco Bank
2.2.01.01.01 Banesco Bank Loan
2.2.01.02 Bank loan Banco Mercantil
2.2.01.02.01 Mercantil Bank Loan
2.2.01.03 Bank loan Sofitasa Bank
2.2.01.03.01 Sofitasa Bank Loan
2.2.02 Accounts payable others
2.2.02.01 Accounts payable partners
2.2.02.01.01 Accounts payable partners
2.2.02.02 Subsidiary accounts payable
2.2.02.02.01 Accounts Payable Cable Union
2.2.02.02.02 Accounts Payable Cable Clip TV
2.2.02.03 Credit cards
2.2.02.03.01 Banesco Credit Card

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2.2.03 Withholdings in favor – clients

2.2.03.01 Withholdings in favor of clients
2.2.03.01.01 YO. v. TO. Withholdings
2.2.03.01.02 YO. S. L. R. Withholdings
3 Heritage
3.1 Social capital
3.1.01 Common Share Capital
3.1.01.01 Sierra Barreto Bequen
3.1.01.01.01 Sierra Barreto Bequen
3.1.02 Legal reserve
3.1.02.01 Legal reserve
3.1.03 Surplus
3.1.03.01 Acumulated utilities
3.1.03.01.01 Acumulated utilities
3.1.03.01.02 Result of the excersice
4 Income
4.1 Organizational chart
4.1.01 Sales
4.1.01.01 Contract or subscription sales
4.1.01.01.01 Main contract sales
4.1.01.01.02 San Josecito contract sales
4.1.01.01.03 Sales contract Capacho
4.1.01.02 Sales others
4.1.01.03 Sales of Materials and Developers
4.1.01.03.01 Sale of developer materials

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4.1.01.04 Programming service sales

4.1.01.04.01 Programming service sales
4.2 Non-Operating Income
4.2.01 Non-operating income
4.2.01.01 Financial income
4.2.01.02 Batch income
4.2.01.03 Other income
5 Costs
5.1 Investment costs
5.1.01 Investment cost (marketing)
5.1.01.01 Initial inventory
5.1.01.01.01 Initial inventory
5.1.02 Net investment purchases
5.1.02.01 Purchasing of materials
5.1.02.01.01 Purchase of materials
5.1.02.01.02 Purchases of network materials
5.1.02.01.03 Purchase of general material
5.1.02.02 Freight
5.1.02.02.01 Freight in purchases
5.1.02.03 Discounts and returns on purchases
5.1.02.03.01 Returns on purchases
5.1.02.03.02 Purchase discounts
5.1.02.04 Import expenses and others
5.1.02.04.01 Import expenses and others
5.1.03 Final inventory

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5.1.03.01 Final inventory

5.1.03.01.01 Final inventory
5.2 Service costs
5.2.01 Technical service costs
5.2.01.01 Salaries and related expenses
5.2.01.01.01 Wages and salaries
5.2.01.01.02 Miscellaneous contracted costs
5.2.01.01.03 Other expenses
5.2.01.02 Technical service operating costs
5.2.01.02.01 Materials
5.2.01.02.02 Programming
5.2.01.02.03 Developer and contractors
6 Bills
6.1 Administrative expenses
6.1.01 Executive salaries and related expenses
6.1.01.01 Allowances and commissions
6.1.01.01.01 Allowances and commissions
6.1.01.01.02 Commissions and other expenses
6.1.02 Administrative staff salaries and related expenses
6.1.02.01 Wages and salaries
6.1.02.01.01 Wages and salaries
6.1.02.01.02 Daytime overtime
6.1.02.01.03 Night overtime
6.1.02.01.04 Holidays days

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6.1.02.01.05 Ticket Basket

6.1.03 Administrative Operating Expenses
6.1.03.01 Administrative operating expenses
6.1.03.01.01 Professional fees
6.1.03.01.02 Contracted administrative services
6.1.03.01.03 Transportation, freight and parcels
6.1.03.01.04 travel expenses
6.1.03.01.05 Cleaning articles
6.1.03.01.06 Loss for bad debts
6.1.03.02 Public services
6.1.03.02.01 Water supply
6.1.03.02.02 Electricity
6.1.03.02.03 Cleanliness
6.1.03.02.04 Cell phone
6.1.03.02.05 Fixed Telephony and Internet
6.1.03.02.06 Cable TV
6.1.03.02.07 Large transaction tax
6.2 Non-Operating Expenses
6.2.01 Depreciation expense
6.2.01.01 Building Depreciation
6.2.01.02 Vehicle Depreciation
6.2.01.03 Depreciation of Machinery and Equipment
6.2.01.04 Depreciation of Furniture and Equipment
6.2.01.05 Depreciation of Technical Equipment

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6.2.01.06 Depreciation of Computer Equipment

6.2.01.07 Software Depreciation
6.2.01.08 Network Depreciation
6.2.02 Condominiums
6.2.02.01 Condominiums
6.2.03 Rentals
6.2.03.01 Rentals
6.2.04 Membership and subscriptions
6.2.04.01 Membership and subscriptions
6.2.05 Maintenance and repair of the premises
6.2.05.01 Maintenance and repair of the premises
6.2.06 Advertising
6.2.06.01 Advertising
6.2.07 Furniture and Equipment Maintenance
6.2.07.01 Furniture and Equipment Maintenance
6.2.08 Cafeteria and Food
6.2.08.01 Cafeteria and Food
6.2.09 Local insurance and others
6.2.09.01 Local insurance and others
6.3 Financial expenses
6.3.01 Bank interest
6.3.01.01 Bank interest
6.3.01.01.01 Bank interest Banesco Bank
6.3.01.01.02 Bank interest Banco Mercantil
6.3.01.01.03 Bank interest Banco Sofitasa

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6.3.02 Banking fees and others

6.3.02.01 Banking fees and others
6.3.02.01.01 Bank banque
6.3.02.01.02 Mercantile Bank
6.3.02.01.03 Sofitasa Bank
6.4 Selling expenses
6.4.01 Branch Operating Expenses
6.4.01.01 Depreciation Expense
6.4.01.01.01 Machinery and Equipment Depreciation
6.4.01.01.02 Furniture and Equipment Depreciation
7 Non-Deductible Expenses
7.1 Non-Deductible Expenses
7.1.01 Income tax
7.1.01.01 Income tax
7.1.01.02 Inflation adjustment
7.2 Other Non-Deductible Expenses
7.2.01 Other non-deductible expenses
7.2.01.01 Non-deductible petty cash expenses
7.2.01.01.01 Non-deductible petty cash expenses
7.2.01.01.02 Taxes on Large Financial Transactions (IGTF)
7.2.01.01.03 Purchase of materials

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Flowcharts
Accounting procedures
Subscription Billing

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Purchase of goods

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Non-accounting procedures
Customer Support

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Presentation of programs to clients

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Forms
Service contracting form

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Worksheet

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Purchase
order

Name and surname: Contreras Angi; Gonzales Leonardo; Mr. Bequuen Wawer Sierra Mr. Bequuen Wawer Sierra
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Receipt of payment

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Staff assistance

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Gantt diagram
GANTT DIAGRAM
T i mFOR
e FEBRUARY M A R C H April
CONTROL OF ACTIVITIES
Activities 2 3 4 1 2 3 4 1
Selection of the type of company,
choice and research about it
Preparation of the Code of
Accounts (assets, liabilities and
equity)
Preparation of the Code of
Accounts (income, costs and
expenses
Research on mission, vision,
historical overview, objectives,
values, goals, policies and standards
Preparation of an organizational
chart with the functions of positions
Preparation of 5 forms
Preparation of 2 accounting and 2
non-accounting procedures with
their respective flow charts
Preparation of the manual

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Conclusions
1) In the company Cable Norte C. TO. When the investigation began, it did not have a
Procedures Manual, that is, it did not have or had a document in which each of the
procedures carried out in the entity were reflected, which is why it was considered necessary
to gather the corresponding information for the preparation of the aforementioned Manual.
2) At the time of the investigation, the company lacked a properly organized and formally
established organizational chart. Due to this, different analyzes were carried out in each of
the different departments of the organization, with the purpose of carrying out the respective
design and preparation of the Cable Norte organizational chart. c. TO.
3) Both accounting and non-accounting procedures at Cable Norte C. A, they must be

documented, these need precise and standardized names to facilitate their identification, since
people within the company generally assign different names to the same procedure.
4) Some forms that support the activities and control that Cable Norte C. TO. has established
for its main procedures, they do not have a code that can identify them and facilitate their
use.

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recommendations
1) North Cable C. TO. consider implementing the proposed Procedures Manual and providing it
to each of the members of the organization, for the achievement and optimization of the
company's procedures and operations, as well as the services provided to customers.
Additionally, at least once a year update the Manual, as a result of improvements, changes or
eliminations that may occur in the company.
2) Implement the organizational chart proposal reflected in the Manual and update it whenever
it is considered necessary, in order to clearly define the organizational structure that is
developed over time.
3) Continue with the registration and analysis of each of the procedures that were not covered in
the investigation, for this it is recommended to take the proposal of the Procedures Manual.
Likewise, document the procedures and standardize their names so that people can identify
them by the same name and code.
4) Prepare each of the forms that are required to carry out the procedures that were not covered
in the investigation, as well as those that are considered necessary to support the procedures
set forth in the Manual, in order to contribute to their correct execution. .

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Date: 16/03/2020 31/03/2020 02/04/2020

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BOLIVARIAN REPUBLIC OF VENEZUELA

MINISTRY OF POPULAR POWER FOR HIGHER EDUCATION

NORTH CABLE PROCEDURES MANUAL C.

SAN CRISTÓBAL, APRIL 2020

Instructions for the use of the Manual.................................................................................7

Regulations and policies....................................................................................................10

Packaged internet service policies.................................................................................11

Responsibilities: Produced by: Reviewed by: Approved by:

Presentation of programs to clients............................................................................35

Service contracting form................................................................................................36

Responsibilities: Produced by: Reviewed by: Approved by:

Responsibilities: Produced by: Reviewed by: Approved by:

 Asset: Tangible or intangible property that is owned by a company, institution or individual.

 Effectiveness: achievement of objectives; achievement of the desired effects.

 Expenditures: Disbursement or outflow of financial resources, motivated by the

Responsibilities: Produced by: Reviewed by: Approved by:

 Manual: Folder or folder specific to an area that may be composed of procedures,

Responsibilities: Produced by: Reviewed by: Approved by:

 System: It is a network of interconnected processes, designed to satisfy the needs of clients,

Responsibilities: Produced by: Reviewed by: Approved by:

Instructions for the use of the Manual

 Mission and vision

 Rules and policies

 Gantt chart (activities)

Responsibilities: Produced by: Reviewed by: Approved by:

Responsibilities: Produced by: Reviewed by: Approved by:

In 2004, Cable Norte CA emerged Commercial company domiciled in the Capital

It began as a contractor serving NetUno, a cable TV signal distribution company in

Subsequently, at the end of 2012, they changed their administrative-operational

Transform the communication landscape through an irresistible combination as a leader

Responsibilities: Produced by: Reviewed by: Approved by:

Regulations and policies

 Punctual attendance at work hours.

Responsibilities: Produced by: Reviewed by: Approved by:

 Seek to be the best ally in the digital life of our clients.

Responsibilities: Produced by: Reviewed by: Approved by:

Packaged internet service policies

 Internet packages may be contracted with or without a minimum permanence clause.

 Implementation of appropriate regulations to create social responsibility with values,

Responsibilities: Produced by: Reviewed by: Approved by:

 Provide powerful and differentiating content.

Responsibilities: Produced by: Reviewed by: Approved by:

Responsibilities: Produced by: Reviewed by: Approved by:

 Exercise legal representation of the company

 Office maintenance: clean, presentable and functional

 Provide the best cooperation service in health and social development

Responsibilities: Produced by: Reviewed by: Approved by:

 Service provided by a person or a group of people, who, independently of the

Administrative commercial offices

 Works in support services for production and provision of services in offices

Responsibilities: Produced by: Reviewed by: Approved by:

 Provide raw materials, products, supplies and/or services to the company

 Implementation of prototypes using a programming language that, when compiled, the

Human talent department

 Economic function: Related to salaries, incentives and also social benefits.

Responsibilities: Produced by: Reviewed by: Approved by:

 Promote the comprehensive development of staff, and as a consequence the development

Call Center Section

 Acquisition of materials for the company

Responsibilities: Produced by: Reviewed by: Approved by:

 Facilitate the flow of products for purchase

 Maintain and control information related to inventories, such as determining the

Administrative commercial offices