> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Accounting Reports

> Books and financial statements: Journal, General Ledger, Balance Sheet, Income Statement and more

FileXpress Hub generates the official books and financial statements. All reports can be filtered by branch and exported to PDF.

## Available reports

> [card] General Journal (Libro Diario)
>
> Chronological list of all the period's journal entries with their Debit/Credit lines. Requires a date range.

> [card] General Ledger (Libro Mayor)
>
> Movement by accounting account: opening balance, debit, credit and closing balance. Requires a date range.

> [card] Ledger Subsidiary (Auxiliar de Mayor)
>
> Like the Ledger but filtering by a range of account codes (from X to Y).

> [card] Trial Balance (Balance de Comprobación)
>
> Balances of all accounts at a cutoff date. You can adjust the depth of levels to show.

> [card] Income Statement (Estado de Resultados)
>
> Income and expenses for the period to calculate net profit or loss.

> [card] Balance Sheet (Balance General)
>
> Assets, liabilities and equity at a given date. Account format or report format.

## Cost center reports

| Report or option | Description |
| - | - |
| **Cost center filter (optional)** | Available in General Journal, General Ledger, Ledger Subsidiary, Trial Balance and Income Statement. It considers only that center's lines; with **Include child centers** it also adds its sub-centers. |
| **Income statement by cost center** | One column per center chosen in **Cost centers (columns)** (each adds up its subtree). If you choose none, the columns are the sub-centers of the indicated parent center or, without one, the root centers. **No center**, **Other centers** (if there are movements from centers not included) and **Total** are added, which matches the Income Statement. |
| **Movements without cost center** | Lines in accounts with an Optional or Required policy that have no center, with a summary by account. **Entry status** filter: Draft and processed, Drafts only or Processed only. |
| **Budget vs actual** | Execution by center and account against the approved budget. See [Budgets](https://docs.filexpress.app/en/docs/contabilidad/presupuestos.md#budget-vs-actual-report). |

These reports are shown on screen with **Generate Report**. To download them use **Export PDF** or **Export Excel**:

| Report | PDF | Excel |
| - | - | - |
| Income statement by cost center | Landscape sheet. With more than 8 centers, the columns are split across several pages of 8 centers plus the Total. | One column per center. |
| Movements without cost center | Line detail and summary by account. | Same content in a spreadsheet. |
| Budget vs actual | One section per center with budget, actual, variance and % execution. | Same content in a spreadsheet. |

The files include the signatures configured for the Income Statement. The Balance Sheet is not filtered by center because balance sheet accounts do not carry a center. See [Cost centers](https://docs.filexpress.app/en/docs/contabilidad/centros-de-costo.md).

## Income Statement options

| Option | Description |
| - | - |
| **Month/Year** | Select the exact period to report. |
| **Cumulative** | Shows from January to the selected month. |
| **Monthly** | Shows only the selected month. |
| **Depth** | Levels of the account tree to show in the report. |

## Balance Sheet options

| Option | Description |
| - | - |
| **Account format** | Assets on the left, Liabilities and Equity on the right. |
| **Report format** | Vertical presentation (Assets, then Liabilities, then Equity). |

## How to generate a report

**1. Go to Accounting → Reports**

**2. Select the report type**

**3. Fill in the required parameters**

Date range, month/year or cutoff date depending on the chosen report.

**4. Select branch (optional)**

By default it includes all branches. You can filter by a specific one.

**5. Choose format: PDF or Excel**

In the cost center reports and Budget vs actual the result is shown on screen and downloaded with Export PDF or Export Excel.

**6. Click Generate**

The report appears in a preview so you can review it before downloading or printing.


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.