{"id":8314,"date":"2021-04-27T09:56:14","date_gmt":"2021-04-27T09:56:14","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/nie\/que-es-libro-mayor\/"},"modified":"2024-02-20T15:35:24","modified_gmt":"2024-02-20T15:35:24","slug":"general-ledger","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/","title":{"rendered":"General Ledger: What it is and what it is for"},"content":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243;][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.17.4&#8243; background_pattern_color=&#8221;rgba(0,0,0,0.2)&#8221; background_mask_color=&#8221;#ffffff&#8221; text_text_shadow_horizontal_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_text_shadow_vertical_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_text_shadow_blur_strength=&#8221;text_text_shadow_style,%91object Object%93&#8243; 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header_3_text_shadow_blur_strength=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; z_index_tablet=&#8221;0&#8243;]<\/p>\n<p>Running a successful business means controlling a hundred different variables at once. Managing your employees, trying to differentiate your business and making sure the money is there when you need it.<\/p>\n<p>Maintaining a healthy cash flow is key to the financial health of any business. To make money, you have to spend it, so you have to control where it goes. When it comes to keeping accurate financial records, the <strong>general ledger<\/strong> is one of the most important tools you have at your fingertips.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#What_is_a_general_ledger\" >What is a general ledger?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#What_are_the_parts_of_a_general_ledger\" >What are the parts of a general ledger?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#Types_of_general_ledger_accounts\" >Types of general ledger accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#Other_types_of_general_ledger_accounts\" >Other types of general ledger accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#Classifying_the_general_ledger\" >Classifying the general ledger<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#The_Vouchers\" >The Vouchers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#The_land_register\" >The land register<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#The_general_ledger\" >The general ledger<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#The_subsidiary_ledgers\" >The subsidiary ledgers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#Double-entry_bookkeeping\" >Double-entry bookkeeping<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#General_ledger_reconciliation\" >General ledger reconciliation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/general-ledger\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_general_ledger\"><\/span><strong>What is a general ledger?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A general ledger is a set of numbered accounts that an entity uses to track its financial transactions and prepare financial reports. Each account is a single record that summarises all types of assets, liabilities, equity, income and expenses.\u00a0 A chart of accounts lists all the accounts in the general ledger. In a large enterprise, there may be thousands of them.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_parts_of_a_general_ledger\"><\/span><strong>What are the parts of a general ledger?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Balance sheet;<\/li>\n<li>Income statement;<\/li>\n<li>Accounts (also individual accounts);<\/li>\n<li>Account sheets;<\/li>\n<li>Journal.<\/li>\n<\/ul>\n<p>During the accounting process, records other than the general ledger are used. These are the journals or daybooks. They are used to record daily transactions, e.g. cash payments on an invoice. Their totals are posted to the appropriate accounts in the general ledger.\u00a0 In accounting software, on the other hand, transactions are usually recorded in subsidiary ledgers or modules.<\/p>\n<p>The totals calculated in the general ledger are then recorded in other key financial reports, namely the balance sheet, which records assets and liabilities. They are also recorded in the income statement, which reports income and expenses. Profit and loss accounts are considered temporary accounts and are closed at the end of the accounting period.<\/p>\n<p>Their net positive or negative balances are added to the equity part of the balance sheet, especially the equity of a private company or the retained earnings of a non-profit company. Also, the figures are obtained by deducting liabilities from assets.\u00a0 In contrast, the accounts included in the balance sheet are permanent accounts that are used to keep track of the up-to-date financial situation of the enterprise.<\/p>\n<p>General ledger accounts are not budgetary accounts. They show actual expenses or revenues rather than the amounts provided for in a budget.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Types_of_general_ledger_accounts\"><\/span><strong>Types of general ledger accounts<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In general, the general ledger contains accounts corresponding to both the income statement and the balance sheet for which they are intended. The income side of the income statement may include totals of general ledger accounts for cash, inventory and accounts receivable owed to the business.<\/p>\n<p>These are sometimes divided into departments such as sales and services and related expenses. The expense side of the income statement may be based on general ledger accounts for interest expense and advertising expense. Other general ledger accounts summarise transactions for asset categories such as machinery, assets, accounts payable or trade loans.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Other_types_of_general_ledger_accounts\"><\/span><strong>Other types of general ledger accounts<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>While the above accounts appear in all general ledgers, other accounts can be used to follow specific categories, perform useful calculations or group accounts. The latter type is called a<strong> reconciliation account<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Classifying_the_general_ledger\"><\/span><strong>Classifying the general ledger<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"The_Vouchers\"><\/span><strong>The Vouchers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The recording of all receipts forms the basis for the allocation and posting of amounts to specific accounts. This includes, for example, all invoices issued, invoices received cash receipts and bank statements.<\/p>\n<p><a href=\"https:\/\/gmtaxconsultancy.com\/en\/contact\/?utm_source=blog&amp;utm_medium=post&amp;utm_campaign=CTA_lead\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7864 size-full\" title=\"Need a Consultant?\" src=\"https:\/\/gmtaxconsultancy.com\/wp-content\/uploads\/cta-need-help.png\" alt=\"Need a Consultant?\" width=\"477\" height=\"116\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_land_register\"><\/span><strong>The land register<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All business transactions are recorded in chronological order. This includes opening entries, current entries, preparatory closing entries and the closing entries themselves.\u00a0 These are transferred to the land register, also called the journal or diary.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_general_ledger\"><\/span><strong>The general ledger<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The control of a company is only completed with the general ledger.\u00a0 Once the temporal allocation has been carried out, the general ledger deals with the factual allocation of all business transactions entered into the land register.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_subsidiary_ledgers\"><\/span><strong>The subsidiary ledgers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To be able to make accruals and deferrals and also to have a better overview of the individual items of the general ledger, there are also so-called subsidiary ledgers.\u00a0 For example, the payroll ledger, the investment ledger, the current account ledger, the cash book or the book of outgoing invoices.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Double-entry_bookkeeping\"><\/span><strong>Double-entry bookkeeping<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to the rules of double-entry bookkeeping, each entry in the general ledger must appear in two places: once as a debit and once as a corresponding credit. And the two together must equal zero.<\/p>\n<p>The terms debit and credit have no everyday meaning, and whether each is added to or subtracted from the total of an account depends on the type of account. For example, debiting an income account is a capital increase, while the same action on an expense account is a capital decrease.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"General_ledger_reconciliation\"><\/span><strong>General ledger reconciliation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At the end of each accounting period, the balance sheet total is calculated by listing all debit and credit accounts and their totals, separating debit and credit accounts.\u00a0 The debit and credit accounts are then added together to ensure that they are equal.<\/p>\n<p>If they are not, the accountant can look for errors in the accounts and the journals. Companies use a general ledger reconciliation process to find and correct such errors in the accounting records.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A constantly changing business world is also subject to dynamic requirements and needs special planning. The general ledger, and accounting in general, must always meet these requirements.\u00a0 Understanding the basics of bookkeeping is the most important thing. If you have any questions on this subject or need <a href=\"https:\/\/gmtaxconsultancy.com\/en\/accounting-services\/\">accounting services<\/a>, please contact our <a href=\"https:\/\/gmtaxconsultancy.com\/en\/tax-advice-barcelona\/\">tax lawyers in Barcelona<\/a> by phone or email.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_row et_pb_row_0 et_pb_row_empty\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> Running a successful business means controlling a hundred different variables at once. Managing your employees, trying to differentiate your business and making sure the money is there when you need it.Maintaining a healthy cash flow is key to the financial health of any business. To make money, you have to spend it, so you [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":8316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<p><span style=\"font-weight: 400;\">Dirigir exitosamente un negocio significa controlar cien variables diferentes a la vez. Gestionar a tus empleados, intentar diferenciar tu negocio y asegurarse de que el dinero est\u00e9 ah\u00ed cuando lo necesites.<\/span><\/p><p><span style=\"font-weight: 400;\">Mantener un flujo de caja saludable es clave para la salud financiera de cualquier negocio. Para ganar dinero, hay que gastarlo, por tanto, hay que controlar a d\u00f3nde va.<\/span><\/p><p><span style=\"font-weight: 400;\">Cuando se trata de mantener registros financieros precisos, el <\/span><b>libro mayor <\/b><span style=\"font-weight: 400;\">es una de las herramientas m\u00e1s importantes que tienes a tu alcance.<\/span><\/p><h2><b>\u00bfQu\u00e9 es un libro mayor?<\/b><\/h2><p><span style=\"font-weight: 400;\">Un libro mayor es el conjunto de cuentas numeradas que una entidad usa para seguir sus transacciones financieras y preparar informes financieros. Cada cuenta es un registro \u00fanico que resume todos los tipos de activos, pasivos, patrimonio, ingresos y gastos.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Un plan de cuentas enumera todas las cuentas del libro mayor. En una gran empresa, pueden ser miles.<\/span><\/p><h3><b>\u00bfQu\u00e9 partes tiene un libro mayor?<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Balance de situaci\u00f3n;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cuenta de resultados;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cuentas (tambi\u00e9n, cuentas individuales);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hojas de cuentas;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Diario.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Durante el proceso contable, se utilizan otros registros aparte del libro mayor. Son los <\/span><b>diarios <\/b><span style=\"font-weight: 400;\">o libros diarios. Sirven para registrar las transacciones diarias, como por ejemplo, los pagos en efectivo de una factura. Sus totales se contabilizan en las cuentas apropiadas del libro mayor.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En cambio, en los programas inform\u00e1ticos de contabilidad, las transacciones suelen registrarse en libros auxiliares o m\u00f3dulos.<\/span><\/p><p><span style=\"font-weight: 400;\">Los totales calculados en el libro mayor se registran luego en otros informes financieros clave, concretamente en el <\/span><b>balance<\/b><span style=\"font-weight: 400;\">, que registra el activo y el pasivo. Tambi\u00e9n en la <\/span><b>cuenta de resultados<\/b><span style=\"font-weight: 400;\">, que informa de los ingresos y los gastos.<\/span><\/p><p><span style=\"font-weight: 400;\">Las cuentas de resultados se consideran cuentas temporales y se cierran al final del ejercicio contable. Sus saldos netos positivos o negativos se suman a la parte del balance correspondiente al patrimonio neto, especialmente a los fondos propios de una empresa privada o a los beneficios no distribuidos de una empresa sin \u00e1nimo de lucro. Tambi\u00e9n a las cifras que se obtienen deduciendo los pasivos de los activos.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En cambio, las <\/span><b>cuentas <\/b><span style=\"font-weight: 400;\">que se incluyen en el balance son cuentas permanentes que se utilizan para hacer un seguimiento actualizado de la situaci\u00f3n financiera de la empresa.<\/span><\/p><p><span style=\"font-weight: 400;\">Las <\/span><b>cuentas del libro mayor<\/b><span style=\"font-weight: 400;\"> no son cuentas presupuestarias. Muestran los gastos o ingresos reales en lugar de los importes previstos en un presupuesto.<\/span><\/p><h2><b>Tipos de cuentas del libro mayor<\/b><\/h2><p><span style=\"font-weight: 400;\">En general, el libro mayor contiene <\/span><b>cuentas correspondientes tanto a la cuenta de resultados como al balance para los que est\u00e1n destinados<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">La parte de ingresos de la cuenta de resultados puede incluir los totales de las cuentas del libro mayor para el dinero en efectivo, el inventario y las cuentas por cobrar que se deben a la empresa. A veces se encuentran divididas en departamentos como ventas y servicios y gastos relacionados.<\/span><\/p><p><span style=\"font-weight: 400;\">El lado de los gastos de la cuenta de resultados puede basarse en las cuentas del libro mayor para los gastos de intereses y los gastos de publicidad.<\/span><\/p><p><span style=\"font-weight: 400;\">Otras cuentas del libro mayor resumen las transacciones para las categor\u00edas de activos como la maquinaria, los activos, las cuentas por pagar o los pr\u00e9stamos comerciales.<\/span><\/p><h2><b>Otros tipos de cuentas del libro mayor<\/b><\/h2><p><span style=\"font-weight: 400;\">Mientras que las cuentas anteriores aparecen en todos los libros mayores, otras cuentas pueden utilizarse para seguir categor\u00edas espec\u00edficas, realizar c\u00e1lculos \u00fatiles o agrupar cuentas. Este \u00faltimo tipo se denomina <\/span><b>cuenta de conciliaci\u00f3n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><h2><b>Clasificando el libro mayor<\/b><\/h2><h3><b>Los Comprobantes<\/b><\/h3><p><span style=\"font-weight: 400;\">El registro de todos los comprobantes constituye la base para la asignaci\u00f3n y contabilizaci\u00f3n de los importes en cuentas espec\u00edficas. Esto incluye, por ejemplo, todas las facturas emitidas, facturas recibidas, comprobantes de caja y extractos bancarios.<\/span><\/p><h3><b>El registro de la propiedad<\/b><\/h3><p><span style=\"font-weight: 400;\">Todas las operaciones comerciales se registran en orden cronol\u00f3gico. Se incluyen los asientos de apertura, asientos corrientes, asientos preparatorios de cierre y los propios asientos de cierre.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Estos se trasladan al registro de la propiedad, tambi\u00e9n llamado diario o agenda.<\/span><\/p><h3><b>El libro mayor<\/b><\/h3><p><span style=\"font-weight: 400;\">El control de una empresa s\u00f3lo se completa con el libro mayor.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Una vez realizada la imputaci\u00f3n temporal, el libro mayor se ocupa de la imputaci\u00f3n f\u00e1ctica de todas las operaciones comerciales inscritas en el registro de la propiedad.<\/span><\/p><h3><b>Los libros auxiliares<\/b><\/h3><p><span style=\"font-weight: 400;\">Para poder realizar devengos y aplazamientos y tener adem\u00e1s una mejor visi\u00f3n de las partidas individuales del libro mayor, existen tambi\u00e9n los llamados libros auxiliares.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Por ejemplo, el libro de n\u00f3minas, el libro de inversiones, el libro de cuentas corrientes, el libro de caja o el libro de facturas emitidas.<\/span><\/p><h2><b>Contabilidad por partida doble<\/b><\/h2><p><span style=\"font-weight: 400;\">Seg\u00fan las reglas de la contabilidad por partida doble, cada entrada en el libro mayor debe aparecer en dos lugares: una vez como d\u00e9bito y otra como cr\u00e9dito correspondiente. Y los dos juntos deben ser iguales a cero.<\/span><\/p><p><span style=\"font-weight: 400;\">Los t\u00e9rminos d\u00e9bito y cr\u00e9dito no tienen un significado cotidiano, y el hecho de que cada uno de ellos se sume o se reste al total de una cuenta depende del tipo de cuenta. Por ejemplo, cargar una cuenta de ingresos supone un aumento de capital, mientras que la misma acci\u00f3n en una cuenta de gastos supone una disminuci\u00f3n de capital.<\/span><\/p><h2><b>Conciliaci\u00f3n del libro mayor<\/b><\/h2><p><span style=\"font-weight: 400;\">Al final de cada per\u00edodo contable, se calcula el total del balance enumerando todas las cuentas de d\u00e9bito, cr\u00e9dito y sus totales, separando las cuentas de d\u00e9bito de las de cr\u00e9dito.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A continuaci\u00f3n, se suman las cuentas deudoras y acreedoras para asegurarse de que ambas son iguales. Si no lo son, el contable puede buscar errores en las cuentas y en los diarios.<\/span><\/p><p><span style=\"font-weight: 400;\">Las empresas utilizan un proceso de conciliaci\u00f3n del libro mayor para encontrar y corregir esos errores en los registros contables.<\/span><\/p><h2><b>Conclusi\u00f3n<\/b><\/h2><p><span style=\"font-weight: 400;\">Un mundo empresarial en constante cambio tambi\u00e9n est\u00e1 sujeto a requisitos din\u00e1micos y necesita una planificaci\u00f3n especial. El libro mayor, y la contabilidad en general, deben cumplir siempre con estos requisitos.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Comprender los fundamentos de la contabilidad es lo m\u00e1s importante. Si tienes alguna pregunta sobre este tema o necesitas <a href=\"https:\/\/gmtaxconsultancy.com\/en\/accounting-services\/\">servicios de contabilidad <\/a><\/span><span style=\"font-weight: 400;\">, ponte en contacto por tel\u00e9fono o correo electr\u00f3nico con nuestros <a href=\"https:\/\/gmtaxconsultancy.com\/en\/tax-advice-barcelona\/\">abogados fiscalistas en Barcelona<\/a><\/span>.<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[623],"tags":[],"class_list":["post-8314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/8314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=8314"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/8314\/revisions"}],"predecessor-version":[{"id":13646,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/8314\/revisions\/13646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/8316"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=8314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=8314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=8314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}