Accounts receivable in liquidity: case Oil & Lam E.I.R.L. 2018-2020, Peru

In this research was considered as a general objective to determine the influence of accounts receivable with the liquidity of Compañía de Lubricantes Oil & Lam E.I.R.L. 2018-2020. The methodology considered was mixed, applied type with non-experimental cross-sectional design, it was also descriptive correlational because only the association of both study variables was measured. Also, it was considered as a sample to the financial statements of the accounting periods 2018 to 2020 and by the general accountant and the administrator of the Company of lubricants Oil & Lam E.I.R.L., since the documentary analysis and the interview were used. It was found that in times of temporary closure of commercial activities due to COVID-19 issues the company came to have an average of collections to 676 days and a turnover of 7 times a year generating that they have 0.3557 soles to cover their short-term debts considering the inventories. Concluding that by increasing the accounts receivable on the company's balance sheet then the liquidity of the organization will be affected, demonstrating that accounts receivable has a significant influence on the liquidity of this company.