Overview

The purpose of this book is to make known the inconsistencies in the accounts receivable. Knowing the importance of being able to communicate the operational work performed by each area, because due to this reason, the inconsistencies in accounts receivable are dragging a bad management and application of accounting accounts, these being the areas of logistics, finance and commercial, which do not perform the correct procedures, performing their work empirically. Also, this study was carried out for the following reasons which were to make known that in the entity and others in general that are small companies, there is no analysis of accounts receivable, there is no flow chart of obligations by area, there is no area of credits and collections, nor does it have an area of billing, also the lack of time and professional knowledge, empirical learning has led to a lack of commitment to be able to instruct and communicate on the operations carried out. Another of the inconsistencies for accounts receivable to become uncollectible is because the commercial and logistics area does not communicate about the operational sales they carry out.

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