The accounting is a science and one technique that provides useful information for the economic decision-making process. This discipline studies equity and presents the results through accounting or financial statements.

The general Accounting It implies the analysis from different sectors of all the variables that affect this field. For this is need carry out a systematic and chronological record of financial operations.

The general ledger of a company, therefore, it supposes the control of all your daily operations: purchase, sale, expenses, investments, etc. The accountant must record, analyze, classify and summarize these operations to put them in a statement or balance with truthful information.


The general ledger records all the operations of a company.

Phases of general accounting

There are different specialized phases that are part of general accounting; Let’s see each of them in detail, below:

* the cost is dedicated to classifying and collecting information current and prospective costs;

* The fiscal, for its part, is based on the tax legislation of each country. The accountant should be in charge of preparing the pertinent reports for the presentation of declarations before the Public administration and for the payment of taxes;

* the financial It is the phase that focuses on quantitative information on transactions and other economic events that can be quantified;

* the administrativeFinally, it is linked to the preparation of internal reports. The information is analyzed by those responsible for the organization, who will make management decisions based on the data provided. A company’s policies are often based on these management accounting reports.

Accounting statement

Before the development of computer applications, general ledgers were kept on handwritten sheets.

Computer applications for accounting

Everything business that it seeks to function properly must be supported by accounting. Fortunately, the Internet offers high-quality tools for this purpose, and some of them are free; those that require a monthly payment, on the other hand, are always cheaper than the salary of an accountant. They have been specially designed to assist those entrepreneurs who do not have the necessary resources, such as an accounting department, and allow them to keep an exhaustive control of their activities.


One of the first peculiarities of this Program is that it is completely translated into Spanish. It is an ideal tool for optimize the resources of a company, through a simple and intuitive interface. Among the operations that it allows to carry out are the following: registration of purchases and sales, chart of accounts, cash control, annual accounting close, accounting reports.

* Saasu

It is a program that operate from the cloud, which avoids wasted time and hassles related to downloads, installations and updates. More than 10,000 people from all over the world take advantage of this tool to manage their small or medium-sized businesses. its Interface It is very easy to understand and can also be used from iPhone, ideal for when one is away from the computer or wants to consult with more privacy. In its free version, Saasu imposes a limit of 20 operations per month, among which are the management of invoices, customer data and the issuance of estimates and reports. The paid version has a starting price of $ 25 per month.

* Kashoo

This application can be tested for 30 days and once this period is over it is possible to purchase it for $ 9.95 per month. Like Saasu, it should not be installed locally and it turns out an ideal solution for freelancers and small businesses. In addition to avoiding the typical problems of software maintenance, it has certain advantages such as the option to create several users for the same account at no additional cost, to operate with different currencies simultaneously and to create and send bills.