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Asiento contable (journal entry)

An asiento contable is the record of one transaction in the accounting journal: it contains at least one debit and one credit, and the two sides must add up to exactly the same amount. Every issued invoice, expense, collection, or payment produces its own entry with its date and its PGC accounts.

The rule that every entry must balance comes from the principle of double-entry bookkeeping, the foundation of any formal accounting.

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Plan General de Contabilidad (PGC, Spanish general accounting plan)

Partida doble (double-entry bookkeeping)

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