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plan contable and plan de cuentas

English translation: chart of accounts or accounting plan /// set of accounts

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:plan contable and plan de cuentas
English translation:chart of accounts or accounting plan /// set of accounts
Entered by: Smartranslators
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10:08 Jan 14, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting / accounting software
Spanish term or phrase: plan contable and plan de cuentas
Hi, These two terms are in a finance/accounting software program and appear in hundreds of phrases. I thought that both should be translated as "chart of accounts," but the software developer has given me the following distinction between the two: Un “plan de cuentas” son las cuentas contables que están asociadas a un plan contable: en nuestra aplicación el PLAN tiene un mantenimiento y las CUENTAS otro, habría que intentar una definición adecuada a cada uno de los procesos. Does anyone recognize this as a common distinction in accounting and have translations for the two terms?
Thank you!
Richard
RBrowning
chart of accounts or accounting plan /// set of accounts
Explanation:
Set of Accounts
Group of ledger accounts that a particular firm adopts. Ledger accounts are customarily sequenced and numbered in the order in which they will appear in the financial statements. Listed first are the balance sheet accounts-assets, liabilities, and stockholders' equity, in that order. The income statement accounts-revenue and expenses-follow. Of course, the more complex the operation, the greater the number of ledger accounts required. Each specific account has its own number. A listing of account names and numbers is called the Chart of Accounts.


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Note added at 16 minutos (2008-01-14 10:24:43 GMT)
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plan contable = chart of accounts or accounting plan

A list of all the account names and numbers used in a company's general ledger


plan de cuentas = set of accounts

Group of ledger accounts that a particular firm adopts, sequenced and numbered in the orden in which they appear in the financial statements.

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Note added at 25 minutos (2008-01-14 10:33:59 GMT)
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Me alegra poder ayudar (en lo que pueda...). Saludos,
Selected response from:

Smartranslators
Spain
Local time: 23:27
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4accounting schedule and chart of accounts
Giovanni Rengifo
4chart of accounts or accounting plan /// set of accounts
Smartranslators


  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
chart of accounts or accounting plan /// set of accounts


Explanation:
Set of Accounts
Group of ledger accounts that a particular firm adopts. Ledger accounts are customarily sequenced and numbered in the order in which they will appear in the financial statements. Listed first are the balance sheet accounts-assets, liabilities, and stockholders' equity, in that order. The income statement accounts-revenue and expenses-follow. Of course, the more complex the operation, the greater the number of ledger accounts required. Each specific account has its own number. A listing of account names and numbers is called the Chart of Accounts.


--------------------------------------------------
Note added at 16 minutos (2008-01-14 10:24:43 GMT)
--------------------------------------------------

plan contable = chart of accounts or accounting plan

A list of all the account names and numbers used in a company's general ledger


plan de cuentas = set of accounts

Group of ledger accounts that a particular firm adopts, sequenced and numbered in the orden in which they appear in the financial statements.

--------------------------------------------------
Note added at 25 minutos (2008-01-14 10:33:59 GMT)
--------------------------------------------------

Me alegra poder ayudar (en lo que pueda...). Saludos,

Smartranslators
Spain
Local time: 23:27
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 321
Notes to answerer
Asker: Thanks very much! I have seen your responses numerous times in the forum and always find them helpful.

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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
accounting schedule and chart of accounts


Explanation:
I'd use "accounting schedule" for "plan contable"
and "chart of accounts" for "plan de cuentas" also known as PUC in Colombia.

Giovanni Rengifo
Colombia
Local time: 16:27
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 74
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Changes made by editors
Jan 15, 2008 - Changes made by Smartranslators:
Created KOG entryKudoZ term » KOG term
Jan 14, 2008 - Changes made by domingo:
Language pairEnglish to Spanish » Spanish to English


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