A consolidación (consolidation) in ContabilidadISV is a double-entry accounting ledger record that captures all debit (Debe) and credit (Haber) movements for one client company over a defined date range. Each consolidation is linked to a single client (empresa), stamped with the creating user, and stored in either theDocumentation Index
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consolidaciones_generales or consolidaciones_hoteles SQL Server table depending on the client’s business type. The ledger enforces double-entry balance: total Debe must equal total Haber, with a tolerance of less than L. 0.01 for the record to be marked as balanceado.
Consolidation Types
ContabilidadISV provides two mutually exclusive consolidation types, selected when creating a new record:Generales
Used for all non-hotel businesses (commerce, professional services, industry, clinics, etc.). The ledger contains 54 chart-of-accounts entries (positions 1–54 after Caja y Bancos at position 0). The I.S.T. 4% row is hidden and excluded from all calculations in this mode.Hoteles
Used for hotel and tourism businesses. The ledger contains 55 chart-of-accounts entries — the same 54 as Generales plus I.S.T. 4% (Impuesto Sobre Turismo) inserted at position 5 (after I.S.V. 18%). The I.S.T. Haber value is automatically computed asVentas Gravadas 15% (Haber) × 4%.
When selecting HOTELES, a blue informational banner appears in the creation modal confirming that I.S.T. 4% will be included automatically.
Chart of Accounts
The following table lists all 55 accounts from thedatosIniciales array. The Auto-calculated column indicates which cells are read-only because their values derive from a formula.
| # | Account Name (Spanish) | Auto-calculated |
|---|---|---|
| 0 | Caja y Bancos | Debe = Σ Haber of accounts 1–54 (excluding I.S.T. if GENERALES); Haber = Σ Debe of accounts 1–54 |
| 1 | Ventas Gravadas 15% | — |
| 2 | I.S.V. 15% (ventas) | Haber = Ventas Gravadas 15% × 15% |
| 3 | Ventas Gravadas 18% | — |
| 4 | I.S.V. 18% (ventas) | Haber = Ventas Gravadas 18% × 18% |
| 5 | I.S.T. 4% (Hoteles only) | Haber = Ventas Gravadas 15% × 4% |
| 6 | Ventas Exentas | — |
| 7 | Ventas Exoneradas | — |
| 8 | Ingresos por Honorarios | — |
| 9 | Compras Gravadas 15% | — |
| 10 | I.S.V. 15% (compras) | Debe = Compras Gravadas 15% × 15% |
| 11 | Compras Gravadas 18% | — |
| 12 | I.S.V. 18% (compras) | Debe = Compras Gravadas 18% × 18% |
| 13 | Compras Exentas | — |
| 14 | Compras Exoneradas | — |
| 15 | Compra de Medicamentos e insumos | — |
| 16 | Equipo y Material de Laboratorio | — |
| 17 | Equipo y Material Odontológico | — |
| 18 | Retenciones I.S.V. | — |
| 19 | Sueldos y Salarios | — |
| 20 | 13 Avo mes | — |
| 21 | 14 Avo mes | — |
| 22 | Prestaciones laborales | — |
| 23 | Honorarios Médicos | — |
| 24 | Mobiliario y Equipo | — |
| 25 | Energía Eléctrica | — |
| 26 | Suministro de Agua | — |
| 27 | Hondutel | — |
| 28 | Servicio de Internet | — |
| 29 | IHSS Instituto Hondureño de Seguridad Social | — |
| 30 | Aportaciones INFOP | — |
| 31 | Aportaciones RAP | — |
| 32 | Pagos CONATEL /Aportes FITT | — |
| 33 | Papelería y Útiles | — |
| 34 | Alquileres | — |
| 35 | Combustibles y Lubricantes | — |
| 36 | Seguros | — |
| 37 | Viáticos / Gastos de viaje | — |
| 38 | Impuestos Municipales | — |
| 39 | Impuestos Estatales | — |
| 40 | Reparaciones y Mantenimiento | — |
| 41 | Insumos de Aseo | — |
| 42 | Seguridad y Vigilancia | — |
| 43 | Publicidad y Propaganda | — |
| 44 | Materiales, Suministros y Accesorios | — |
| 45 | Obligaciones Bancarias / Cooperativas | — |
| 46 | Intereses Financieros | — |
| 47 | Tasa de Seguridad Poblacional | — |
| 48 | Adquisición de Vehículos | — |
| 49 | Honorarios Profesionales | — |
| 50 | Mantenimiento de Vehículos | — |
| 51 | Fletes y encomiendas | — |
| 52 | Honorarios Contables | — |
| 53 | Honorarios Legales | — |
| 54 | Gastos Varios | — |
bg-yellow-100) in the UI and are readOnly — the input accepts no manual entry.
Caja y Bancos (position 0) is computed automatically from all other rows. Do not enter values manually in either its Debe or Haber cell — they will be overwritten by the formula on every render.
Creating a Consolidation
Navigate to Consolidaciones → Crear Consolidación
From the sidebar, click Consolidaciones and then Crear Consolidación to open the UploadSection view.
Select a client
Type in the search field to filter active clients by name or RTN. Select the correct client from the dropdown. The modal shows a green confirmation panel once a client is selected.
Choose Tipo de Rubro
Select either GENERALES or HOTELES from the dropdown. For HOTELES, a note appears confirming that I.S.T. 4% will be included.
Enter the date range
Choose Por Mes (select a calendar month and year — dates are set automatically) or Por Período (Manual) (enter
fecha_inicio and fecha_fin directly as YYYY-MM-DD). The system checks for overlapping consolidations and will alert you if a conflict is found.Click Iniciar Consolidación
Click the Iniciar Consolidación button. The modal closes and the ledger table is ready for data entry.
Fill in Debe / Haber values
Enter numeric values in the white (editable) cells. Auto-calculated cells (yellow background) update in real time as you type into their source rows. The balance status bar at the bottom shows whether totals are balanced.
Editing and Deleting
Editing
Consolidations can be edited through theConsolidacionEditModal component, accessible from both the UploadSection and the HistorySection (click the amber pencil icon). Before saving, a motivo (reason for the edit) is required. Each changed field is recorded individually in the BitacoraCambios table so the full field-level audit trail is preserved. The system log records a consolidacion_updated action.
Deleting (Soft Delete)
Deleting a consolidation setsactivo = 0 in the database — the record is never physically removed. Soft-deleted consolidations are excluded from all queries (WHERE activo = 1). The delete operation is available in the history view and requires the tipo query parameter (GENERALES or HOTELES) to identify the correct table.
Related Pages
Clients
Manage the client companies that consolidations are linked to.
Export
Download any consolidation as Excel or PDF.
Reports
Aggregate consolidation data across periods and clients.
Consolidaciones API
REST endpoints for creating, reading, updating, and deleting consolidations.