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Ítem UNA DIVERSIFICACION DE SISTEMAS CONTABLES EN LA SOSTENIBILIDAD(2023) REYES ESPITIA, JENNY CATALINA; Rojas, ManuelColombia have different means of payment in which different transactions are established, therefore the customers and different entities of the operation such as Daviplata, Nequi, Tpaga, Tuya pay payvalida, sured apps in which users can make transaction from their mobile devices to others and vice versa, which their daily operations are large and can transfer different values in which they are sent to the recipient or withdrawn by automatic cashier following a few guidelines and bases in which the customer is facilitated access to these banking platforms. The agricultural banks of Colombia have different systems which have as their main objective to improve a service, by means of the ease of applications in which this practice a realisation of an effective way of efficiently managing virtual transactions for the convenience of customers, the different virtual platforms that manages the accounting system that establishes suppliers in the charges charge banking information and in personal information. The different products in which the accounting systems are managed establish different accounting in which they can be reconciled, and these should be sent to the virtual bank in which different products are counted in which transactions are made. The elements such as transfer, resources, transactions, banking operations, account statements characterize the form of operative order in the growth of its main operations in which its evolutions will be associated in different strengthening and solvency of the banking institution.Ítem Evolución e Impacto de las Remesas en los Hogares Receptores en Colombia en el periodo 2000-2022-(2023-12-14) PINZÓN CEBALLOS, DANIELAEmigration is a recurrent process in Colombia, evidenced by the large contingent of people who leave the country in search of job opportunities in the international labor market. Over the years, there has been a growth in the migratory movement, which has given rise to the remittances that these people send to their families or friends in their country of origin. This represents a source of income for the recipients and in the aggregate for the nation, which in some way contributes to reduce economic instability, periods of crisis or indicators such as unemployment, improving economic sustainability. This is reflected as an important source of income, foreign exchange movements, and as a potential factor for economic and social development, promoting consumption and investment. In this sense, the present work is carried out with the purpose of analyzing the evolution of remittances in Colombia and their impact at the economic and social level. The work begins with a brief analysis of international migration, emigration in Colombia for the period 2000 -2022, followed by the analysis of remittances, the characterization of the recipients and the use of remittances. The main objective is to analyze the evolution of remittances in Colombia during the period studied, observing their economic and social impact on the country and the recipient families, as well as the specific objectives such as: To analyze the evolution by country of origin and destination departments. Also, to describe the characterization of the recipient families and the destination of remittances in Colombia and, finally, to determine the impact of remittances on the consumption of Colombian households during the study period.