Daybook
It is the main ledger , which are collected in chronological order , all operations of the business and economic activity, as they occur in time. The annotation of an economic fact in the book Journal called " seat " .
seat
The seat unit check information in the accounting books . From the seats, the accounting process is capable of producing , by aggregation, synthesis necessary information for internal use of the managers of the company, and external , for use by others , embodied primarily in the financial statements .
Each entry describes the date , the registration number of the seat, the identification of the accounts involved and the amount for which they do occur.
Ledger
This book contains the information already included in the diary, but rearranged by accounts , it was collected for each account in accordance with the principle of double entry , all charges and credits made to them and it is easier .
Book Balances
Balances books reflect the situation of the assets of the company at a given date . Balances are created when we spent the amounts of accounts to their seats ledger.
There are other books that are called auxiliary
The Book of Purchase and Sale . Are the books in which transactions resulting from purchases and sales of a period is entered . His most important columns are: Date Supplier or Customer Document No. TOTAL Net VAT
