R74S490 - G/J by Cat. Code - Spain

Businesses in Spain must submit a general journal of all transactions to the Mercantile Registration at the close of each fiscal year. The transactions must be marked with a register number and must be reported chronologically. Businesses can report individual transactions or transactions summarized by account for each month. The summarized report includes credit and debit totals for each object and subledger account and period. The detail report includes credit and debit amounts for each transaction.

You can run the G/J by Cat. Code by object and subsidiary, or by category code, depending on whether accounts are defined in the object and subsidiary or in category code 21, 22, or 23.

This information is included on the general journal report:

• Register number.

• General ledger date.

• Object account and subsidiary.

• Account description.

• Transaction description.

• Credit and debit totals for each period.

• At the end of each page, debit and credit totals for the page.

• At the beginning of each page except the first page, debit and credit totals from the preceding pages.

For the G/J by Cat. Code report, these features apply:

• You can use processing options to specify which general ledger date the system uses.

  If the processing option is set to print summarized transactions, the general ledger date is the end date of the period. If the processing option is set to print detail transactions, the general ledger date is the general ledger date of the transaction.

• Accounts with the same object account and subsidiary, but with different business units, appear as the same account.

• You can display information for multiple accounting periods.

• Every record on the general journal is numbered sequentially.

  You use the processing options to enter a specific starting number.

The sequence of information on the general journal report depends on whether the report is run in detail or summary mode, and whether the report is run by object account or by category code. To meet statutory requirements, information on the general journal is sequenced as follows:

General Journal	Report Sequence
Detail mode, by object account	Report sequence: Company Period G/L date Object and subsidiary
Detail mode, by category code	Report sequence: Company Period General ledger date Category code value
Summary mode, by object account	Report sequence: Company Period Object and subsidiary
Summary mode, by category code	Report sequence: Company Period Category code value