The general ledger is designed to provide financial information useful for those who are outside the company. The operations of entry and exit of money will then be recorded in order of date in the ledger that contains a given period. These operations not allow us to consider the ability of the company according to assets and income will allow you to calculate the partial turnover or balance economic, that is, the difference is given between the revenues and expenses for a specific period which can be a month, a quarter or semester. The accounting statement is there to make visible and controllable all this and to determine if the company acts in accordance with the rules and enjoy the health point of view. In this guide, we will then explain how to write the situation accounting activity.

Registration of accounts is via the method of double entry accounting statement the moves on the same line of double only the totals of debit and credit the same. The situation accountant demanded that the accounts are divided into two columns, depending on the size of their membership, which can be the GIVE or GET . In this way, the audit may be that, thanks to the latest generation of computer programs help to make cross-checks in order to avoid making mistakes in the implementation of the data with these programs can also be filtered out some data that we want to see more closely in so that all inputs and outputs are always under control. This statement allows us to verify the total number of movements recorded in the accounts surplus and we both give in have.


The prospectus can be prepared with only the totals, then each account and HAVE TO GIVE shows the total surplus for when you indicate the difference between the two columns, or total surplus and bringing both. In the latter case, the accounting is called the balance of checks that can be that can be put together in sections, if the accounts we put them in a single column, or divided sections where the only record surpluses and have to.

Once you have finished writing book in the column, we can close the accounts so that it is ready to be subject to checks of any kind. The verification can be carried out to verify the performance of the company, see in practice if business is good or it can be presented to the banks for borrowing to enlarge the company, buy the material or recapitalize .