Recognition of deferred income and its influence on the financial economic information of a distributor in the city of Tacna

Abstract

This research work analyzes how deferred income influences the financial and economic information of the Distribuidora Malibú SAC in the city of Tacna, period 2014 - 2017. It was observed that, of all sales made, only 27,45 have been delivered % and 72,55% are pending delivery, generating the problem of recognition of deferred income. In financial and economic information, the highest profit was in the period 2015, being S / 21 227,56. The operating margin in the period 2014 had a negative result, while in 2015 it was S / 31 091,72, being S / 687,42 in 2016 and S / 18 896,84 in 2017. The gross margin does not maintain an ascending line due to the difference between declared and accounted income.