Bibliographic citations
Mitma, G., (2022). Análisis de las cuentas por cobrar y su efecto en los estados financieros de la empresa Tire Sol S.A.C – año 2020 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1871
Mitma, G., Análisis de las cuentas por cobrar y su efecto en los estados financieros de la empresa Tire Sol S.A.C – año 2020 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1871
@misc{sunedu/3337711,
title = "Análisis de las cuentas por cobrar y su efecto en los estados financieros de la empresa Tire Sol S.A.C – año 2020",
author = "Mitma Hurtado, Gladys Irma",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
Current research work on analysis of accounts receivable to improve the liquidity of financial statements, which I intend to obtain the title of public accountant. Accounts receivable are always one of the most important functions in a company, and their effects on the Financial Statements have had positive effects if they have been well managed or negative effects if there have been deficiencies in their management. Accounts receivable represent a substantial investment and an enforceable right as determined by the volume of sales on credit originating sales or services rendered, sales receivable can become goods or a more liquid value such as cash, it also represents a creditthat the company considers its client in exchange for a promise of payment in a certain time, since the organization needs liquidity so that it can continue in the competitive market. When evaluating the topic that I present in this research paper, it is because the company presents a big problem, since it cannot efficiently manage and order its accounts receivable,since there is a clear lack of improving the policy in the department of collection strategy and commercial credit. The company did not take seriously the magnitude of accounts receivable and its effect onthe financial statements and how this affects the liquidity of the company, resulting in therisk of not being able to meet the minimum payment commitments. A real analysis of thisproblem has been carried out in order to see the situation of the company with respect to its economic-financial capacity, financial ratios have been used in order to find the strengths and weaknesses, to give the recommendations that seek to solve the problem at the Tire Sol SAC Company.
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