We are providing you with the balance sheet of a Spanish company at the end of the year. The company carried out its accounting according to the PGC 2007. You have to analyse each of the items and specify which group of the Chart of Accounts they belong to and the specific coding that corresponds to it according to the Chart of Accounts of the General Accounting Plan to each entry.

Once all the accounts have been coded, create the closing entry for the company.

ASSETS LIABILITIES Non-current assets Net equity Intangible fixed assets: Equity capital: Industrial Propriety 40.500 C Capital Social 3.000.000 C Cumulative depreciation li -5.000 C Legal reserve 348.180 C Tangible fixed assets: Profit and Loss 158 810 C Constructions 3.900.000 E ICT Equipment. 9.000 E Non-current liability Long-term Furniture 70.000 E debts Transport 35.000 E Long-term debt to institutions. 710.000 E Cumulative depreciation IM -122.000 C Current liability Short-term Current Asset debts Stock: Short-term debts to institutions. 38.000 C Goods 62.000 E Suppliers 200.000 E Impairment loses -1 150 C Creditors 3.560 C Debtors: Clients 236.200 C Short-Term investments Short-term investments (shares] 9.000 E Liquidity: Banks 225.000 C TOTAL ASSETS 4.458.550 E TOTAL LIABILITIES 4.458.550 E