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 | 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 € | balance de comprobacion contabilidad
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. Before you present a Balance de Situación to