English to Portuguese Bus/Financial Accounting

"The self balancing accounts system is one in which the each subsidiary ledger is part of the double entry system. Each transaction in a subsidiary ledger has a two sided entry and a trial balance can be extracted from each ledger. Since each ledger has to be in balance the system is referred to as a self balancing accounts system."

"Self-balanced accounting, as set up in financial accounting software, causes one transaction to trigger the creation of an appropriate transaction that offsets the first transaction. For example, when an accountant records an expense entry, a self-balancing system automatically makes an offsetting entry to the company's cash account."