libro mayor
/libɾo maʝoɾ/from spelling rulesmasculine
The English phrase "general ledger" is translated into Spanish as libro mayor.
In accounting contexts, libro mayor refers specifically to the record where transactions from the journal are posted to individual accounts.
Meaning: central accounting record (noun)
How does it change in a sentence?
The plural form of 'libro mayor' is libros mayores, where both the noun and the adjective are pluralized.
How do you pronounce it?
/libɾo maʝoɾ/
Did you know?
- Spanish has a dedicated verb, mayorizar, specifically to describe the action of transferring entries into the libro mayor.
- The word libro is a learned borrowing from the Latin word liber, which originally referred to the inner bark of a tree used for writing.
- The word mayor in libro mayor is the same word used to describe 'older' siblings or 'larger' sizes, acting as a superlative to indicate the 'greater' or master book.
Examples in context
- Para completar el registro contable, asegúrate de ingresar todas las transacciones en el libro mayor.To complete the accounting record, make sure to enter all transactions in the general ledger.
- El contador presentó el mayor general al auditor durante la revisión financiera.The accountant presented the general ledger to the auditor during the financial review.
- Necesito revisar el libro mayor de este año.I need to review this year's general ledger.
- El contador está actualizando el libro mayor.The accountant is updating the general ledger.
- Hay un error en el libro mayor.There is an error in the general ledger.
Example conversation
A small office where two colleagues are checking the finances.
- Sofía¿Has encontrado el error en el libro mayor?Have you found the error in the general ledger?
- JavierSí, Sofía, lo encontré hace un momento.Yes, Sofía, I found it a moment ago.
- SofíaGracias, Javier, por revisar los datos.Thanks, Javier, for checking the data.
- JavierDe nada, es importante que todo esté correcto.You're welcome, it is important that everything is correct.
Sources
- Wiktionary, “general ledger” translations and entries libro mayor, CC BY-SA 4.0, dump of 2026-09-26.
- IPA marked “from spelling rules” is derived from standard Spanish spelling, where Wiktionary gives none.
- Word origins: Wiktionary entries libro, mayor, CC BY-SA 4.0.
