Chart of Accounts is a list of all the Accounts envisaged by the company's Accounts Department as necessary for its accounting records. These shall receive total values daily posted by Accounting.
Charts of Accounts are prepared by companies to meet their requirements and legislation in force (currently, Law Nr. 6,404 dated from November 15th, 1976 - Brazilian Corporate Law).
The Chart of Accounts must be flexible, so that changes can be made with no damage to unity. Accounts must be arranged, grouped so that implementation of the chart of accounts is easier.
In addition, the chart of accounts cannot be too summarized to the point of not providing information required by diverse users. On the other hand, it should not be excessively detailed to the point of generating unnecessary information.
The number of accounts in a chart of accounts depends on volume and nature of a company's business. However, while structuring the chart of accounts (called Accounting Structuring), interests of users (managers, investors, tax authorities, etc.) must be considered. A large metallurgical company, for instance, may require (and normally requires) that salaries and social charges for factory workers, sales staff, administrative people and top management fees are given prominence in the chart of accounts. However, for a large audio systems shop, a single prominent salary expense account may be enough.
Bear in mind that a detailed study must be carried out before implementing the Chart of Accounts because, once it is used, restructuring it is not viable.
Field CT*_DTEXIS is used to define date of creation of Accounting Entities. |
For other information about the law 11,638/07 and the Normative Instruction CVN 469-08, refer to http://www.presidencia.gov.br.
The Chart of Accounts browser has the options Import and Export, which allow to import and export data, in .CSV format files.
If the Schedule routine and the Adapter EAI are configured, it is possible to integrate TIN (TOTVS Real Estate Enterprising) and Protheus to send and receive XML files, according to the XSD ractified by TOTVS®.
Chart of Accounts for DIOPS - Health Care Plan Service
For the .xml file to be correctly generated, The DIOPS field must be correctly filled in chart of accounts register, according to standard chart of accounts defined by ANS (1-Assets, 2-Liabilities, 3-Incomes, 4-Expenses).
PGC - Plano Geral de Contabilidade (General Accounting Plan)
In Angola the Chart of Accounts is called PGC - Plano Geral de Contabilidade and its structure is regulated by Decree-Law 82/2001 of 16/11.
To fulfill legislation, options Import and Export, must be used, because they allows the files to have the structure required by Decree-Law.
IF V116Integration with TOTVS GFE
For this functionality, configure the register of table CT1 - Chart of Accounts with GUE - Ledger Account of TOTVS GFE through TOTVS ESB and EAI. Remember that the Chart of Accounts routine use the standard MVC.
By adding a Chart of Accounts, you can generate an .xml file, which can be asynchronously exported to TOTVS GFE through TOTVS ESB.
See Also
- Accounting Concepts
- Chart of Accounts Register
- Microsiga Protheus® x Solum Integration
- Microsiga Protheus® x GFE Integration
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