Cash discounts on purchases, including bills or not.
A fact that is closely linked to shopping, is the granting of discounts for prompt payment.
Purchases are made in two different financial schemes:
- Shopping in cash, which require immediate payment.
- Companies have a life beyond the calendar year. Typically, the enterprise carries on business
for many years.
- The company, for a number of reasons: payment of annual taxes on profits, profit sharing
Agricultural accounting and its importance
Agricultural accounting is the starting point to obtain reliable information about the environment
that involves the production process, establishing appropriate controls and gathering adequate
information to ser
Assets that make up the cash.
The General Accounting Plan includes the Treasury in Group 5, Financial Accounts, reserving
the subgroup 57 Treasury which owns the following main accounts:
Box 570, ptas.
Box 571, foreign currency.
572 Banks and credit insti
Ground and mixed grains
Transport of grain and animals
D) Operating expenses
Electricity and communications (telephone, radio, pager).
Fuel and lubricants
Materials (refurbishment of roads)
It is important to distin
Abarca, according to the PGC, creditors and debtors short-term foreign trade operations and
cash equivalents available.
1. Collect accounts payables and receivables, not included in the previous group.
2. receivables short term are incl
The profit and loss.
There are several types:
1. The management accounts
Off balance sheet accounts that exist just referred so-called management accounts belonging to
Groups 6 and 7. Purchases and expenses Sales and income.
Among the accounts Purchases a
STOCKS, THE ASSESSMENT AND ACCOUNTING CONTROL.
The 9th / Stocks and activity of the company.
1. The goods and stocks.
The assets which form part of the assets of the company can be collected under two groups
Chart of Accounts:
- In Group 2. Property, plan
The documentation for the sale of goods.
Invoices are supporting documents for purchases and sales of goods.
It is a subject to a number of formalities and requirements document, entrepreneurs or
professionals have to deliver mandatory during
All those tree crops whose growth cycle can be divided into four phases.
Calculating the costs associated with permanent crops:
This phase begins in the year of sow