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La informacin financiera de CNG Inc. es la siguiente: 2009 2008 2007 ventas a credito $ 205,000 $ 200,000 $ 180,000 Cancelaciones reales de deudas

La informacin financiera de CNG Inc. es la siguiente:

2009

2008

2007

ventas a credito

$ 205,000

$ 200,000

$ 180,000

Cancelaciones reales de deudas incobrables

11,000

10,000

6,000

La compaa estima la deuda incobrable para fines de informes financieros en el 3 por ciento de las ventas a crdito. El saldo de la Provisin para cuentas de cobro dudoso al 1 de enero de 2007 era de $10.000.

Calcule el saldo de la Previsin para cuentas de cobro dudoso al 31 de diciembre de 2009 y comente la suficiencia del gasto y la previsin para insolvencias en el perodo de tres aos. Cmo llegaste a tu conclusin?

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