Resumen

For the development of this degree work, preliminary and verification visits were made to obtain information in two rural educational institutions located in the department of Tolima and a rural educational institution located in the department of Cundinamarca. Product of the gathering of information, of the interviews carried out with the rectors and officials in charge of the financial information and of the review of the requirements that are made for the construction of the information, by the departmental control entities, it is detected that it is It is essential to create a tool that serves as a basis for these educational entities, to present financial information and the management of an accounting system. The accounting model to be developed in rural educational establishments, has become an aid for the realization of financial consolidations, being part of the improvement plans in the administrative and financial management that is part of the school self-assessments, all this, results in the improvement of the accounting part that day-to-day institutions have had to hold the rectors and paying secretaries accountable, and thus, facilitate the delivery of reports that must be filled out as part of the school education funds. The rectors interviewed indicate that one of the main problems is the management of financial information, since they lack tools and sometimes they do not know the treatments that should be given to the resources that are in charge of them or that are produced by the exploitation of lands or elements that the institutions in charge have.