Bibliographic citations
Aguilar, K., Marin, C. (2020). Incidencia del tratamiento contable y tributario de la provisión de cobranza dudosa en la utilidad antes de impuestos de G & L Servicios Educativos S.R.L., en Cajamarca, año 2019 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/25012
Aguilar, K., Marin, C. Incidencia del tratamiento contable y tributario de la provisión de cobranza dudosa en la utilidad antes de impuestos de G & L Servicios Educativos S.R.L., en Cajamarca, año 2019 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/25012
@misc{renati/401621,
title = "Incidencia del tratamiento contable y tributario de la provisión de cobranza dudosa en la utilidad antes de impuestos de G & L Servicios Educativos S.R.L., en Cajamarca, año 2019",
author = "Marin Pastor, Catalina Marili",
publisher = "Universidad Privada del Norte",
year = "2020"
}
The Accounting and Tax Treatment with respect to the Provision of Doubtful Collection must be done with total reasonableness, clarity and knowledge of the regulations that regulate it so that it is an element that allows to contribute real and reliable accounting information and a taxation according to the regulations established that help to correctly declare the tax unnecessary expenses. The purpose of this research work is to analyze the incidence of the Accounting and Tax Treatment of the Provision of Doubtful Collection in the Profit Before Taxes of G&L Servicios Educativos SRL, Cajamarca, year 2019. For this, all the services were first recognized education provided (regardless of whether the educational pension was paid), then the provision of doubtful accounts was measured, likewise, the information obtained was contrasted with documentary sources in order to process the data collected and determine the Earnings Before Taxes of the company. In the results obtained, it was concluded that the Accounting and Tax Treatment of the Doubtful Collection Provision indirectly affects the Company's Earnings Before Taxes.
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