What is an “Asiento de Diario”? An Asiento de Diario (Spanish for Journal Entry ) is the primary record of a financial transaction in accounting. It is the first step in the accounting cycle, where every economic event is recorded chronologically in the Libro Diario (General Journal).
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What is an “Asiento de Diario”? An Asiento de Diario (Spanish for Journal Entry ) is the primary record of a financial transaction in accounting. It is the first step in the accounting cycle, where every economic event is recorded chronologically in the Libro Diario (General Journal).
