Bibliographic citations
Leiva, K., Salazar, E. (2018). Incidencia de la Norma Internacional de Contabilidad 2 inventarios en el estado de situación financiera de la empresa Corporación Abanto SRL, provincia de San Marcos – Cajamarca, año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13397
Leiva, K., Salazar, E. Incidencia de la Norma Internacional de Contabilidad 2 inventarios en el estado de situación financiera de la empresa Corporación Abanto SRL, provincia de San Marcos – Cajamarca, año 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13397
@misc{renati/520166,
title = "Incidencia de la Norma Internacional de Contabilidad 2 inventarios en el estado de situación financiera de la empresa Corporación Abanto SRL, provincia de San Marcos – Cajamarca, año 2016",
author = "Salazar Arribasplata, Eliana Lizbeth",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present research work, carried out in the province of San Marcos - Ciudad Cajamarca during the 2016 period, is intended to identify the impact of International Accounting Standard 2 on the Financial Statements of Corporación Corporación Abanto SRL, where work was carried out with The largest and most frequent activity of the company, which is the sale of carbonated beverages. This study is part of a non-experimental research, since the developed data has not been deliberatel y manipulated; and it will be of a transversal nature since it has been carried out in a specific period (year 2016). During the realization of the work, a diagnosis was made in which it was verified that the company does not have an adequate inventory follow-up, for this reason tables were elaborated in which its most sold products are detailed, in terms of gasified beverages, followed by they elaborated the respective kardex, taking into account their vouchers for purchases and sales. Once these data were processed, other kardex were made taking into account the application of IAS 2, to then compare results and be reflected according to respective accounts in the Income Statement, and then be transferred to the Statement of Financial Position and reflect its incidence. According to the results obtained and after the comparison in this investigation, it was confirmed that Corporación Abanto SRL, by not taking into account IAS 2, does not have real figures regarding its stock of merchandise which leads to not taking good decisions. Finally, at the end of the work it was demonstrated that, although the sale of gassed drinks is the largest activity, this is not the one that really provides the company with greater profitability, but it is the transportation of livestock and the rental of vehicles.
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