by Joan Pallerola Comamala · RA-MA S.A. Editorial y Publicaciones · tapa blanda · ISBN 9788499640921
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This book, 'Accounting for SMEs. Assumptions account by account based on reality', is a practical guide for accounting management in small and medium-sized companies. In its third edition, adapted to the 2010 legislation, it offers practical assumptions and models to follow, avoiding large theoretical statements. It includes chapters on financial mathematics, balance sheet analysis and the preparation of the ECPN and the report. In addition, it explains mandatory aspects for companies that are no longer SMEs, anticipating business growth. Adaptation to the 2008 PGC is facilitated, comparing the accounts with the 1990 PGC. As a complement, an application in Microsoft Access of the PGC is offered, available on the Ra-Ma website.
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