Citas bibligráficas
Padilla, S., Siccha, C. (2017). Ajustes contables en el rubro de cuentas por cobrar comerciales y su efecto en la presentación de los estados financieros de Clínica Sánchez Ferrer S.A., en el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/12496
Padilla, S., Siccha, C. Ajustes contables en el rubro de cuentas por cobrar comerciales y su efecto en la presentación de los estados financieros de Clínica Sánchez Ferrer S.A., en el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/12496
@misc{renati/420964,
title = "Ajustes contables en el rubro de cuentas por cobrar comerciales y su efecto en la presentación de los estados financieros de Clínica Sánchez Ferrer S.A., en el año 2016",
author = "Siccha Roque, Christian David",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT This research, entitled "ACCOUNTING ADJUSTMENTS IN THE COURSE OF ACCOUNTS RECEIVABLE AND THEIR EFFECT IN THE PRESENTATION OF THE FINANCIAL STATEMENTS OF CLÍNICA SANCHEZ FERRER SA, IN THE YEAR 2016", seeks to improve the problematic reality of the company through the accounting adjustments and thus generating an inflation in the assets of the company and subsequently the wrong generic data in the management decision making by the area of credits and collections. Having made a previous medical diagnosis in the company can observe that these are three individual systems in which they develop, process and finally present the information; errors have been detected in the trade accounts receivable due to the migration of vouchers from one system to another, incorrect classification of related accounts receivable and estimation of doubtful collection. In the development of the present study, the effects of the accounting adjustments in the trade accounts receivable account were presented in the presentation of the Financial Statements of Clínica Sánchez Ferrer SA, the Financial Statements and their annexes to December 2016 , as well as the controls performed in the recording and processing of the information. Finally, we want to make public the importance of accounting adjustments in order to contribute with reliable information for proper decision-making.
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