¿Qué es General Ledger?
La respuesta corta
A general ledger (GL) is the master accounting record that holds every financial transaction for a business, organized into accounts (assets, liabilities, equity, income, expenses). In property management it's the system of record behind every owner statement, P&L, and balance sheet — built on double-entry bookkeeping, where each transaction posts equal debits and credits.
What does a general ledger do in property management?
It records every rent payment, fee, maintenance bill, owner draw, and bank transaction against the correct account and property, so the books always balance and reports (P&L, balance sheet, cash flow, owner statements) are generated from one source of truth rather than reconstructed from spreadsheets.
General ledger vs. a spreadsheet of transactions
A transaction list tells you what happened; a general ledger enforces that debits equal credits, ties every entry to a chart of accounts, and produces real financial statements. Spreadsheets can't enforce double-entry, so they drift out of balance and don't survive an audit or a lender review.
Pilot is built on a real double-entry general ledger, so owner statements and financial reports come straight from the books rather than being reconstructed.
General Ledger — Preguntas frecuentes
Does property management software need a real general ledger?
For operators at scale, yes — a true double-entry general ledger is what produces audit-ready owner statements and financial reports. Many lightweight tools only track payments in a list and bolt reporting on top, which breaks down past a few dozen units.
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