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Caso de estudio: Análisis contable de las cuentas por cobrar en una Pymes

Abstract:

xi UNIVERSITY OF GUAYAQUIL FACULTY OF ADMINISTRATIVE SCIENCES SHOOL OF AUTHORIZED PUBLIC ACCOUNTING Case study: Accounting analysis of accounts receivable in a PYMES . Author: Kelly Yadira Gonzabay Villamar Evelyn Jazmin Santos Lindao Advisor: Econ. Galo Durán Salazar ABSTRACT In the present investigation, the financial information of a company located in the city of Guayaquil, dedicated to the economic activity import and manufacture of soluble was reviewed; therefore, it has been called a case of. The purpose of the case study is to analyze the treatment of accounts receivable according to current regulations section 11 for PYMES (Basic Financial Instruments), which indicates that an entity will identify when an impairment loss should be recognized, in order to obtain the efficient provision of accounts, where the company incurs costs, and non-deductible expenses for uncollectible accounts and this in turn lead to reduced profitability and liquidity, for this an interview was conducted in the administrative area, and analyzed financial information for the year 2019 with reference to accounts receivable, several other problems were also found in the company and that is not frequently training its workers on the subject of the IFRS for SMEs section 11. It is very important that companies analyze all the Aspects at the time of granting loans, analyze the age of the portfolio and its collectability over time.