Accounting and Business Management [Agro-Alimentarias - Coggle Diagram
Accounting and Business Management [Agro-Alimentarias
The General Plan of [Accounting]
.It is a document that contains the current accounting regulations applicable to companies in Spain. It is, therefore, a reference and consultation manual that accounting professionals turn to to clarify and define processes.
in a series of rules that must be respected when preparing the accounting of a company. These rules are established in the General Accounting Plan.
chart of accounts
It is a list to record the economic transactions of your business and associate them to a specific accounting account.
Accounting Definitions and Relationships
.It includes the net worth and long-term external financing of the company intended, in general, to finance non-current assets and to cover a reasonable current margin; also includes transitory financing situations
accounting documents that every 12 months compile the financial information of a company
rules that regulate the criteria and values with which accounting facts and elements must be recorded
global system, detailed system and perpetual inventory system.
It is an event or outcome that can be objectively measured to determine whether the intervention being studied is beneficial.
Forms of collection and payment
check, cash, bank transfer, money order, bank cards and account deposit
The accounting of VAT in commercial operations
The VAT generated is the one that the company charges its customers, it is the VAT that it invoices and that it must then declare and pay to Dian.
Valuation of ending stocks
The value of the company's stock at the end of the accounting year
Production Cycle Operations
Set of administrative structures and personal and material means through which States carry out their foreign action
The tribute is understood as a type of contribution that all citizens must pay to the State so that it redistributes them equitably or according to the needs of the moment..
are all those wages and salaries associated with the members of your company
are those granted with the purpose of assuring the recipients of the same a minimum profitability or compensating "deficits" of exploitation
Other management income.
Represents the amount of income accrued during the fiscal year corresponding to contributions, products, uses, as well as the sale of goods and services
procedure by which income and expenses are recognized in the year to which they correspond, regardless of when they are paid
Liability Financial Operations
.money that a third party lends to the company
Commercial discount operations
The commercial discount is a form of short-term financing that consists of the presentation by a company of credit instruments of its clients, such as promissory notes, so that a financial institution advances the amount that has not yet expired.
are those granted for the establishment of a fixed structure in the company, not being reimbursable; that is to say, they are those that help to finance fixed assets of the company such as equipment for information processes, transport elements, constructions, etc.
transfer of money made by a natural or legal person to a company or investment fund.
Operaciones De Inmovilizado
Inmovilizado en curso
Annual Accounts and Application of the Result
Concept. Mandatory. Aim. Formulation. Approval
.financial statement that shows the economic and financial situation of a company at a given time
The profit and loss account
It is the accounting account that includes the different items of expenses, income, losses and gains derived from the operations carried out by the company.
Analysis and application of the result
The application of the result is an operation carried out periodically by the companies at the end of the year, in which the result of the year is settled