Bibliographic citations
Guevara, M., (2022). Control de cuentas por cobrar como gasto del impuesto a la renta y su incidencia con la liquidez de las empresas [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2191
Guevara, M., Control de cuentas por cobrar como gasto del impuesto a la renta y su incidencia con la liquidez de las empresas []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2191
@misc{sunedu/3337944,
title = "Control de cuentas por cobrar como gasto del impuesto a la renta y su incidencia con la liquidez de las empresas",
author = "Guevara Mosquera, Maria Marisol",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
Currently, companies are looking for tools that allow them to develop and meet the needs of their customers, the implementation of Accounts Receivable Control as an Income Tax Expense and its Incidence with the Liquidity of Services that carry out various activities during the year. accountant. It is necessary that the companies have correctly stipulated the conditions under which the services are being offered, otherwise it is difficult to determine if the accounts receivable are being paid in reasonable periods to be able to meet, above all, short-term obligations. It is also necessary to determine credit and collection policies, considering that accounts receivable are the credits that a company grants to its clients with the sale of services, therefore, it is necessary to improve its collection systems in order to be more efficient. as well as train staff and not choose to perform duplication of functions. Liquidity is a fundamental part of financial projections because without knowledge of the company's capacity to generate a certain cash flow, it will be impossible to carry out any type of projection or even to start a new project, since it would be risky and irresponsible to assume commitments. without having the security of being able to comply with them, without considering correct data validation policies to be able to approve the credits, the company could be closed due to lack of liquidity. Starting from this problem, the present research work is developed since it will allow us to provide efficient credit and collection alternatives, helping to control the increase in accounts receivable. For this reason, taking as a supporting basis the aforementioned, I propose the analysis of the affectation of accounts receivable in the determination of Income Tax. Imagine a company where you have a heavy portfolio of accounts receivable piling up; it is clear to think that this most likely affects the liquidity of said company, for this a help tool that said company could have is to be able to take said amount as a deductible expense to the extent that the reliability of the existence of the impossibility of the collection, or that in the modus operandis of said company (sector to be more specific) always has a reasonable estimate of operations that remain uncollectible. For this last point, it could be feasible for the government authorities of each economic sector to prepare a Report with a Study of whether it is common for certain amounts or percentages of sales to remain as uncollectible, commonly in the bulk of operations; and this report can be part of the verification that the taxpayer (company) requires to be able to deduct their heavy portfolio and thus beat the liquidity problem that having such operations as uncollectible represents.
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