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Libro de Inventarios
Se utiliza en la apertura o cierre del ejercicio fiscal.


Sirve para determinar el balance entre derechos y obligaciones de la organización.


El resumen de este libro, origina la partida de la contabilidad en el libro de diario.
Libro de Diario
Registra y refleja cronológicamente los hechos contables.

las fechas en que se producen las diferentes operaciones de la organización.
El libro Mayor
Recopila sistemáticamente las operaciones inscritas en el libro de diario.
Libro Balance
(definición)
Cualquier estado numérico, derivado de operaciones contables, que permite comprobar la exactitud de las mismas.
Libro Balance
(objetivo)
Verifica si existe equilibrio entre las cuentas deudoras y las cuentas acreedoras