by Álvaro Couso Ruano, Manuel Gutiérrez Viguera, Josefa Arnedo Castillo · RA-MA S.A. Editorial y Publicaciones · tapa blanda · ISBN 9788478978526
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«Supuestos contables resueltos en base al nuevo Plan General de Contabilidad» is the accounting manual by Álvaro Couso Ruano, Manuel Gutiérrez Viguera and Josefa Arnedo Castillo, published by RA-MA in 2008 in paperback (462 pages, in Spanish).
Collection of 147 practical exercises solved according to the new General Accounting Plan, structured by common business areas: tangible and intangible fixed assets, inventories, customers-sales, treasury, equity, suppliers-purchases and foreign currency. Each section summarises the applicable valuation and recording rules and develops the cases with journal entries and comments. It also includes corporate operations such as incorporation, capital increase and reduction, mergers and spin-offs.
Published by RA-MA S.A. Editorial y Publicaciones in April 2008. The covers reproduce the promotional back-cover text with the chapter index and EAN code 9788478978526.
Aimed at students and professionals who want to practise business accounting according to the 2008 General Accounting Plan, with a study and revision guide approach.
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