Preparation and legalization of official books and annual accounts.

The preparation of official books and annual accounts is an important process in the accounting of a company, since it allows it to comply with legal and tax obligations. The main steps in the preparation of official books and annual accounts are described below:

1. Accounting records: The first step is to keep detailed and accurate accounting records of all the company’s financial transactions. This entry is made in an accounting program and is classified in the corresponding accounting accounts.
2. Trial balances: After recording all financial transactions, trial balances are performed to ensure that all accounting accounts are properly balanced. This step is important to ensure the accuracy of the accounting records and to avoid errors.
3. Preparation of the accounting books: Once the trial balances have been drawn up, the company’s official books, such as the journal and general ledger, can be prepared. These books are mandatory and must be kept in an orderly and systematic manner.
4. Annual accounts: At the end of the fiscal year, the annual accounts are prepared, which include the balance sheet, the profit and loss account, the statement of changes in equity and the notes to the financial statements. These documents provide important financial information about the company’s situation and are required by law.
5. Legalization of the accounting books: Finally, the official books must be legalized before the corresponding Commercial Registry. This step is important to comply with legal and tax obligations and to guarantee the validity of the accounting books.