Análisis de los métodos de provisión para cuentas incobrables en los registros contables según el tipo de actividad empresarial.

Abstract

The expired accounts in a company imply a series of consequences, since the default of the clients with the payment of their debts in the time agreed generates a lack of liquidity to cover with the short-term obligations and continue with the development of the operations of the business, which is why it is necessary to make a provision of credit portfolio, in order to safeguard the financial assets of an entity. That is why in this research work will determine the most applied method in the provision of uncollectible accounts according to the type of business activity, through qualitative research through interviews addressed to the head of the accounting department of each organization and, on the other hand, a quantitative approach since the calculations of the different methods will be carried out, as well as their respective accounting records. The results obtained show that all the companies of the different economic sectors use the legal method to provision the possible uncollectible credits, existing a greater use in the commercial sector, being its significant impact in the accounting records.