Tratamiento Contable de las Cuentas por Cobrar de la “Piladora San Francisco” de Pueblo Nuevo

The realization of the present case study is carried out in the Piladora San Francisco of the Pueblo Nuevo precinct, a company obliged to keep accounts that dedicates to the sowing and sales of agricultural products such as rice, soybeans, cocoa and corn, and rental of agricultural machinery. The problem that arises from the activities in said company is based on the Accounting Treatment of Accounts Receivable, since from their economic movements, be they for credits granted to small farmers in raw material, for rentals of warehouses that are used for drying the products agriculture or in the case of machinery leases, it is not possible to see in full the money that comes from these transactions, since they largely arise disadvantages because those retailers that fail to sell their products with Satisfaction does not meet the value of the debts they have with the purifier, which This produces an accounting treatment of accounts receivable. In the development of the research the information provided has been used by the business owner, this is the financial statements and in particular the how the accounting control of accounts receivable is carried out, considering that this is the main point of the present study, there is no technical identification of the processes carried out since the customer makes the purchase of seeds and supplies; or, receives the service on credit, the process carried out by the company is not clearly defined to register accounts receivable

• Glavni avtor: Gómez Montoya, Kerlly Liliana (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2018
• Teme: Tratamiento; Cuentas; Pueblo Nuevo; Francisco
• Online dostop: http://dspace.utb.edu.ec/handle/49000/4086