El tema 3 a menudo introduce la valoración de existencias (PMP o FIFO). Un error en la valoración final de existencias arrastrará un error al asiento de variación de existencias.

Mateo slid into the chair opposite her and pushed his notebook across. "The 'solucionario' isn't a cheat sheet, Elena. It’s a map. Most people look at the final number and give up. The trick to Tema 3 is seeing how the VAT flows through the quarterly liquidations."