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Contabilidad por ingresos en cuotas - causación vs. efectivo

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La empresa Morrison Company recibe la mayor parte de sus ingresos de clientes que compran muebles y electrodomésticos a plazos. Reconoce los ingresos en el momento de la venta aunque el efectivo se recibe mensualmente, de acuerdo con su sistema de contabilidad basado en valores devengados. Sin embargo, el contador cuestiona este enfoque debido a que varios clientes han incumplido sus contratos, lo que causa problemas en el sistema contable.

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Identifique la convencin contable aplicable para el siguiente escenario empresarial y explique su eleccin The Morrison Company recibe gran parte de sus ingresos de aquellos clientes que compran o alquilan muebles y electrodomsticos en el plan de cuotas. Debido a que la empresa utiliza un sistema de contabilidad basado en valores devengados, los ingresos se reconocen en el punto de venta, aunque el efectivo ingresa mensualmente de los clientes. ltimamente, el contador de la empresa est cuestionando el uso de la base de causacin para el reconocimiento de los ingresos, porque varios clientes han incumplido sus contratos, lo que genera problemas en el sistema contable.

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  • 1. Identifique la convencin contable aplicable para el siguiente escenario empresarial y explique su eleccin The Morrison Company recibe gran parte de sus ingresos de aquellos clientes que compran o alquilan muebles y electrodomsticos en el plan de cuotas. Debido a que la empresa utiliza un sistema de contabilidad basado en valores devengados, los ingresos se reconocen en el punto de venta, aunque el efectivo ingresa mensualmente de los clientes. ltimamente, el contador de la empresa est cuestionando el uso de la base de causacin para el reconocimiento de los ingresos, porque varios clientes han incumplido sus contratos, lo que genera problemas en el sistema contable.