Análisis desde la perspectiva contable de las cooperativas agrícolas andaluzas

  1. García Ordaz, Mercedes
Supervised by:
  1. Manuel Flores Caballero Director

Defence university: Universidad de Huelva

Fecha de defensa: 17 June 1996

Committee:
  1. Lázaro Rodríguez Ariza Chair
  2. Santiago García González Secretary
  3. Domingo García Pérez de Lema Committee member
  4. Manuel Carrasco Carrasco Committee member
  5. Alfonso Vargas Sánchez Committee member

Type: Thesis

Teseo: 57416 DIALNET lock_openArias Montano editor

Abstract

The objective of the thesis is the conceptual and empirical analysis of the accounting problems of the agricultural cooperatives Andalusian. The accounting function understood like the registry of economic facts and like an activity is also analyzed that is developed in a type of special society as it is the cooperative. The work has been made by means of the direct bonding with the function of accounting of the cooperatives and surveys.