Liquidity and Inventory Accounting: An Assessment of IAS 2 in a Hardware Distributor in Arequipa
Abstract
This article develops International Accounting Standard 2 (IAS 2) related to liquidity in a hardware distributor. Where it can be seen that ignorance of the international accounting standard leads to imprecise calculations and presentation of inventory information, resulting in a lack of liquidity in the company studied. Regarding the methodology, a basic method with a quantitative approach, non-experimental and cross-sectional design was used. Likewise, the population is focused on hardware trading companies. In addition, we use documentary analysis as an instrument and technique. Likewise, the results found show that the company has an average turnover of 27 times by 2023, this result means that its inventory rotates approximately every 13 days. Likewise, the current liquidity results showed that the company has solvency for the year 2023, the results indicate that for each sole of debt the company has 1.33 soles to cover its obligations. However, after analyzing the documentation, it was discovered that the company did not include the freight of the loads as part of the cost of the goods. Likewise, the losses and losses were not recorded in accounting records as required by International Accounting Standard 2. Finally, the investigation aims to expose the inventories and their correct management, in addition to their proper recording in accordance with the international accounting standard. which allows providing reliable data for interested parties.
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