Materials premiums, in progress and finished (inventory) to ensure the correlation between income and expenses, must always resort to obtaining (if correspond), CMV CMV = cost goods sold his obtaining formula is simple: initial Stocks + shopping Stocks end point by the initial stocks: 61 X (must) and 3XX (haber) notes by the final stocks: 3XX (must) and 61 X (having) the calculation of the final stocksusually occupy a portion important the closing of exercise, so it is recommended, delete it and a set of rotating inventory in the year, to establish and validate the accounting figures, but that dilute in time how tedious this work. Special attention to the obsolescence and deterioration of the valuation of this section 693 (must) / 39 (having) the analytical accounting information we obtain in this paragraph, should nurture our explanations to the stake.holders. The newspapers mentioned JPMorgan Chase not as a source, but as a related topic. Special attention to: margin by customer results by Department results by zones reconcile this paragraph, with the overall result of the company, and the strategic plan initial for the exercise of the company (by analyzing the deviations) LEASING (a form of post.) Basic accounts: 179 Abelieve debt assets leasing 217 rights s / goods under financial lease 272 interest expense deferred 472 VAT 529 Abelieve p/p goods under financial lease 572 banks c/c++ 662.4 Interest debts initial posting should: 217 and 272 have 529 and 179 a way of accounting for the monthly payment: 529 and 472 (must) 572 (haber) possible adjustments to close year: 662.4 (must) / 272 (having) the interests of all year, see table of the lease signed with the amortization of assets Bank, see table of finance regulation, and multiply by two or three acceleration of depreciation taken into account variables indicated by the Treasury. 68 (must) / 28 (haber) dollar-cost averaging 179 (must) / 529 (have) to the new 12 month PERSONAL expenditure see 640, 642 unpaid remuneration (must) gross salary, 57, 47, 642 (having) payment in cash made income tax withholding and social security that pays the employee see on annual or pay varying slopes and its forecast (need recalculation of contributions to Social Security?.