Journal and ledger
Every operation in Aikount leaves an accounting trail. Each sales invoice, expense and payment (in or out) automatically posts a journal entry, with its Spanish chart-of-accounts accounts. There's no manual "post to accounting" step: it's recorded as it happens.
Journal (libro diario)
The journal is the chronological list of entries. For a given date, each entry records which accounts are debited and credited and for how much, so it always balances (debits = credits).
Examples of what you'll see:
- A sales invoice: debit customers (
430), credit income (705) and output VAT (477). - A purchase: debit the expense (group
6) and input VAT (472), credit the supplier. - A bank collection: debit banks (
572), credit the customer (430).
Ledger (libro mayor)
The ledger reorganizes those same postings by account. Instead of the flow by date, you see the detail of one specific account: every movement in 572 (banks), or in 705 (income), with its running balance.
- The journal answers "what happened that day?".
- The ledger answers "what has moved this account?".
Filter and browse
You can narrow both the journal and the ledger:
- By account — to see only the postings of one PGC account (for example
472). - By period — a month, a quarter, the year to date or a custom range.
That lets you quickly check a balance before an AEAT model, locate a specific posting, or give your accountant exactly what they ask for.
The journal and ledger figures are the same source the taxes and the dashboard draw from. If a model doesn't add up, the ledger for the account involved usually shows why.
Related
- Spanish chart of accounts — what each account means.
- Balance sheet and P&L — how balances aggregate.
- Export to A3 — take the journal to your accounting firm.