Key concepts
This glossary collects the vocabulary that appears across the documentation. They're short definitions so a founder with no accounting background can follow the guides, and so an accountant recognizes each term.
Accrual vs cash
- Accrual (devengo). An operation counts on the date it happens (the invoice is issued, the expense is received), even if the money arrives later. The Dashboard KPIs are on an accrual basis so they reconcile with the accounting.
- Cash (caja). The operation counts when money enters or leaves the bank. The treasury reflects this view.
PGC / Spanish chart of accounts
The PGC is the official Spanish chart of accounts. Every operation is booked into numbered accounts: 430 customers, 477 output VAT, 472 input VAT, 572 banks, 6xx expenses, 705 provision of services. See Spanish chart of accounts.
Tenant / company (multi-tenant)
A tenant is an isolated company inside Aikount, with its own data. Aikount is multi-tenant: one account can manage several companies without their data mixing.
Treasury
Each connected account (bank, Stripe, PayPal) is a treasury with its current balance and movement history, in the Banking section. Banks connect through regulated PSD2 gateways, read-only.
Invoice vs journal entry
- Invoice. The commercial document of a sale or a purchase (supplier, base, VAT, total).
- Journal entry (asiento). The double-entry accounting record that this invoice generates in the PGC. Every invoice, expense and payment generates its entry in the journal. The invoice is what you see; the journal entry is how the accounting understands it.
Output VAT / input VAT
- Output VAT (IVA repercutido). The VAT you charge on your sales (account
477). - Input VAT (IVA soportado). The VAT you pay on your purchases (account
472), deductible.
The difference feeds the Modelo 303. On intra-EU purchases, reverse charge is applied automatically — see Input VAT and reverse charge.
Agent / API
In Aikount, the API is the product and the web UI is the fallback for humans. An agent (or any script) can run the books through a token: an API key prefixed agl_ that authenticates every request. See API introduction and Authentication and API keys.
Aikount prepares the models from this data; filing with the AEAT is always done by a person.