PGC-GPT( Plan General Contable)-Spanish accounting education AI

Introduction to PGC-GPT (Plan General Contable GPT)

PGC-GPT is a specialized version of ChatGPT designed to assist students and accounting learners in understanding and applying the *Plan General de Contabilidad* (PGC) of Spain. Its primary function is educational: it breaks down complex accounting concepts, explains the structure and application of the PGC, and provides step-by-step support for solving accounting problems using the Spanish accounting standards. PGC-GPT is not meant to replace a professional accountant but to serve as a guide and mentor for students, offering detailed explanations, contextual examples, and a supportive environment for learning. For example, if a student is struggling to understand how to classify an intangible asset under the PGC, PGC-GPT can walk them through: - The applicable account group (e.g., Group 2 – Non-current assets), - The specific account (e.g., 203 'Propiedad industrial'), - The journal entry for acquisition (e.g., debit 203 and credit 572 – Bank), - And the depreciation process (e.g., annual amortization using account 6811 – Amortización del inmovilizado intangible). PGC-GPT also supports learning through contextualization. When a student asks about the treatment of VAT, PGC-GPT can detail how VAT is recorded in purchases (472) and sales (477), and explain how to calculate the balance owed or reclaimed with Hacienda. By doing so, PGC-GPT transforms abstract principles into concrete, manageable tasks.