Libros Contables Obligatorios – Todo en Libros de Contabilidad

Selección de libros de contabilidad para tu empresa o negocio


Los libros de contabilidad libros de contabilidad obligatorios deben legalizarse en el Registro Mercantil y, su funcionamiento, está regulado por el Código de Comercio.

Según el artículo 28 del código de comercio, son obligatorios los siguientes libros contables:

Libro de Inventario y Cuentas Anuales: se abrirá con el balance inicial detallado de la empresa. Al menos trimestralmente se transcribirán con sumas y saldos los balances de comprobación. Se reflejará también el inventario de cierre de ejercicio y las cuentas anuales.

Libro Diario: registrará día a día todas las operaciones relativas a la actividad de la empresa. Será válida, sin embargo, la anotación conjunta de los totales de las operaciones por períodos no superiores al mes, a condición de que su detalle aparezca en otros libros o registros concordantes, de acuerdo con la naturaleza de la actividad de que se trate.

Es muy importante saber que, antes de su utilización, se tienen que legalizar, es decir, que se ponga en el primer folio de cada uno y, en todas las hojas de cada libro, el sello del Registro a modo de diligencia. Los libros se deben referir al domicilio social de la empresa. Si cambia el domicilio, deben cambiarse los libros indicados.

Las Cuentas Anuales, reguladas en el artículo 34 del C. de Comercio, comprenderán los siguientes documentos que forman una unidad:

- Balance

- Cuenta de pérdidas y ganancias

- Estado que refleje los cambios en el patrimonio neto del ejercicio

- Estado de flujos de efectivo y Memoria


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    12,50€
    12,50€/ud
    $product.price = 15.13 . $precio = 12.5 . $product.minimal_quantity = 1 . $minimal_quantity = 1 . $precio_pack = 12.5
    50
    2 unidades
    ¡Ahorra un 3.12%!
    24,22€
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    51
    3 unidades
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    35,34€
    11,78€/ud
    52
    4 unidades
    ¡Ahorra un 10.88%!
    44,56€
    11,14€/ud