The Horizontal Property (PH) is defined as buildings, co-ownerships or residential units where the owners enjoy private right over their assets in which common areas are shared (Pool, Elevators, green areas, parking lots, stairs, etc.). law brings with it guidelines and duties established by law. According to Herrera (2018), based on a study carried out in 2018, it was identified that 60% of the inhabitants in Colombia reside in PHs, classified from small buildings built by the owners themselves, to residential complexes with more than 500 units. 30 years ago, 80% of the population lived in houses, a situation that has changed with the rise of residential complexes, which is why there has been a significant increase in PHs. The accounting of a PH must be directed to understand all financial transactions which must be true, clear and real. Similarly, all transactions carried out must be supported by vouchers that function as a backup for all the information presented.