Análisis desde la perspectiva contable de las cooperativas agrícolas andaluzas
- Manuel Flores Caballero Zuzendaria
Defentsa unibertsitatea: Universidad de Huelva
Fecha de defensa: 1996(e)ko ekaina-(a)k 17
- Lázaro Rodríguez Ariza Presidentea
- Santiago García González Idazkaria
- Domingo García Pérez de Lema Kidea
- Manuel Carrasco Carrasco Kidea
- Alfonso Vargas Sánchez Kidea
Mota: Tesia
Laburpena
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.