Each term, as Containn uses it. Mexican terms keep their Spanish name; screen names are in bold.
| Term | What it means |
|---|---|
| Accrual and cash basis | Accrual is what the hotel earned on a date; cash basis is what moved through cash and folios. They do not match, and should not. |
| Advance deposit (anticipo) | Money collected before the guest arrives. It is a liability, in Anticipos de reservas, until check-in moves it to the folio. |
| Anexo 24 | The SAT rules for electronic accounting: chart of accounts, trial balance and pólizas, as XML files. |
| Bank reconciliation | Matching the bank statement against the books. Containn suggests matches by amount and date; you confirm. |
| Business date (día de operación) | The hotel's accounting day, from one cutoff to the next. Every charge and payment belongs to one. |
| CFDI | Mexico's electronic tax invoice, version 4.0. Each one has a fiscal folio (UUID). |
| Chart of accounts (catálogo de cuentas) | The accounts in the books, with number, name, level, natural balance and grouping code. Only posting-level accounts receive movements. |
| Concept (concepto contable) | The hotel's own code and name for each line of the day close, such as 001 room revenue. It is mapped to an account in Conceptos y sus cuentas. |
| Day cutoff (corte del día) | The time a business date ends, in the property's time zone. Set in Settings → Time Zone. |
| Double entry (partida doble) | Every movement is recorded as a debit (debe) and a credit (haber) for the same amount. In every póliza, both columns add up the same. |
| e.firma | The taxpayer's advanced electronic signature with the SAT. It signs electronic accounting files; it is not the invoicing digital seal. |
| Folio | The guest's account: charges, credits and balance. |
| Folio charge (cargo al folio) | A charge to the guest's account (restaurant, laundry, parking), with its category. |
| General ledger (libro mayor) | Active pólizas summed by account. It feeds the trial balance, the statements and the SAT files. |
| Grouping code (código agrupador) | The SAT code on each account. Its first digit gives the category; for example, 1 assets, 2 liabilities, 4 revenue, 6 expenses. |
| ISH | Impuesto sobre hospedaje: a state lodging tax, with a rate set by each state, filed separately from IVA. |
| IVA | Mexican VAT. Output IVA (trasladado) is charged on sales; input IVA (acreditable) is paid on purchases. |
| Ledger detail (auxiliar de cuenta) | The movements of one account over a period, with their póliza and the running balance. |
| Master account (cuenta maestra) | The folio of a company, agency or group that gathers charges from several reservations. Once closed, it cannot be reopened. |
| Month-end close (cierre de mes) | Freezes a month: no new póliza can land in it. Reopening takes a special permission and a reason. |
| Night audit (auditoría nocturna) | Posts each night of room revenue, with its taxes, to every in-house guest's folio. Without it there is no day to sign. |
| Night Audit Totals (totales de auditoría) | The report that says whether the day balances: opening balance plus debits minus credits equals closing balance. |
| Póliza | The Mexican journal entry: date, monthly sequence number and debit and credit lines. Created by the signed day or entered by the accountant. |
| Posting role (papel en la póliza) | What an account is for in automatic pólizas, such as guests in house or advance deposits. |
| Reopening (reapertura) | Opening a signed day, a month or a fiscal year again. It takes a special permission and a reason, and it is logged. |
| Shift close (corte de caja) | A cashier's end of shift: counted cash against expected cash, plus card slips and transfers. |
| Signed day (día firmado) | A business date closed by someone with permission. Its sheet is frozen and the day's póliza comes from it. |
| Trial balance (balanza de comprobación) | Each account with opening balance, debits, credits and closing balance. Finances has another screen with this name, for the business date. |
| Year-end close (cierre del ejercicio) | The December 31 póliza that zeroes the income statement accounts and moves the result of the year to equity. |
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