Balance De Comprobacion Contabilidad Official

| Código | Cuenta | Sumas Debe | Sumas Haber | Saldos Debe | Saldos Haber | | :--- | :--- | :--- | :--- | :--- | :--- | | 100 | Caja (Cash) | 50,000 € | 20,000 € | 30,000 € | | | 200 | Banco (Bank) | 100,000 € | 60,000 € | 40,000 € | | | 400 | Clientes (Receivables) | 25,000 € | 10,000 € | 15,000 € | | | 700 | Ventas (Sales Revenue) | | 80,000 € | | 80,000 € | | 600 | Compras (Purchases) | 40,000 € | | 40,000 € | | | | | 215,000 € | 170,000 € | 125,000 € | 80,000 € |

In the world of Spanish and Latin American accounting (based on the Plan General de Contabilidad), few documents are as crucial yet misunderstood as the Balance de Comprobación de Sumas y Saldos (Trial Balance of Sums and Balances). Commonly shortened to Balance de Comprobación , this is not a financial statement for the public, but an essential internal working tool. balance de comprobacion contabilidad

Before you present a Balance de Situación to the bank or the tax office ( Agencia Tributaria ), run a Balance de Comprobación . If it doesn’t balance, stop. Investigate. Fix. Then proceed. It’s the accountant’s golden rule. | Código | Cuenta | Sumas Debe |