1.-Then we account still spanish accounting plan :
Age 2.015
A).- (+) 1. Group 6. as Public finance creditor (+) 1.
B).-Other way:Age 2.015.
B.1).- (+) Iva´s accrued not collected as profit and loss (+) 1.
Untill we´we can defined :
( 1.) 2.015. 20. 25. ( 2.)
a. b.
a.b.
b. a.
-a = Budget state + Bank´s reserves
-b = Employement.