Creating Accounts Files/it
Questo documento discute la creazione e configurazione del file usato per realizzare l'importazione del piano dei conti e il carrello dei conti. Entrambi gli imports possono essere fatte con un singolo file. L'import del piano dei conti è completato nel processo del Initial Client Setup. L'import dei conti del client può essere fatto successivamente. Per conoscere di più sugli imports dai uno sguardo al tutorial Creating New Entity.
Ci sono un numero di files predefiniti di piani dei conti per diversi paesi, così che sia possibile non aver bisogno di creare uno nuovo piuttosto modificarne uno esistente per questo scopo.
Una volta creato un nuovo carrello dei conti è molto importante eseguire il processo Test Carrello dei Conti per verificare che sia corretto .
Struttura File : definire il file
The file is a plain text file (with commas (,) as field separator) that defines all the accounts. When the file is used at Initial Client Setup the application only reads the lines required to do the account schema but not the ones for the default client accounts which Openbravo ERP uses when posting to the General Ledger.
The file should be encoded using UTF-8 charset. This is very important to ensure that your chart of accounts would be imported correctly.
You can download an already existing chart of accounts for other country and use it as a template to adapt it to your needs, or you can create the entire file from scratch.
The main fields (one per line) that compose the file are:
Account Value: This is the key for the account and must be unique. It's a mandatory field of up to 20 alphanumeric characters. The application will display the value of the field introduced.
Account Name: The name of the account. It's mandatory. Up to 60 characters.
Account Description: You can insert a description for the account here but it's not mandatory. Up to 255 characters.
Account Type: This mandatory field defines the type of the account. It can contain any text, but only the first character is used. This first character must be one of the following ones:
- A: Asset
- L: Liability
- O: Owner's equity (in some account schemes this option is not used, asset is used instead)
- E: Expense
- R: Revenue
- M: Memo
Account Sign: Defines the sign of the account. Similar to the previous field, the significant character is the first one. The possible values are:
- N: Natural
- D: Debit
- C: Credit
- E: Empty
It's currently not used in Openbravo ERP. You should leave it blank.
Account Document: If this is a default account used in accounting schema type Yes, otherwise No. The fields with this field set to Yes are processed during the Initial Client Setup.
Openbravo ERP uses a set of default accounts to do the automatic posting. You can define these accounts at any time in the Openbravo ERP using the Accounting Schema - Defaults option.
The possible values are:
- Y: Yes
- N: No
- E: Empty
Account Summary: This is used to define summary accounts which means this is a parent in the hierarchy of accounts and you cannot post to it (they are just used for reporting). The possible values for the first character of this field are:
- Y: Yes
- N: No
- E: Empty
Default Account: This optional field is the column name in the table of default accounts.
Account Parent: This optional field defines the account's parent (which should have the Account Summary filed set to Yes). It's used to construct the hierarchy and is ignored during the Initial Client Setup.
Account Level. This optional field defines the level of the account. The last level that correspond with Account Summary = N, must be S (Subaccount). Any other level can be added to the existing ones. As they are defined in the dictionary as a reference list, you can edit this list and modify the values shown for this field, setting all the new values you need. The only thing that must be noted is that the lowest level must be 'S' Subaccount, as accounting reports uses this value.
Following levels are defined by default in the Openbravo 2.35mp1:
- C: Account
- D: Breakdown
- E: Heading
- S: Subaccount
Operands: This optional field defines the operands associated to the account. There are accounts in the account tree which amount is the result of adding the amounts of other accounts. Through this operand we are able to set up the accounts to be added to calculate this account value. For example, the value of the account A is the result of adding the value of accounts B and C, so the value of the operand column in the chart of accounts would be "B+C". This feature works only if referred operands are already inserted before, otherwise system can not find them when trying to insert them.
Which accounts must be defined?
The accounts that must be in the file depends primarily on whether there are official rules in your country. For example, in countries like France or Spain there are standard charts of accounts and general accounting reports. In this case you must define a chart of accounts with the structure of the general accounting reports that include all the accounts.
In other countries, like USA, there isn’t a defined plan, so you must define a general plan that works for most of the companies.
The structure of the file must include the Balance Sheet (with Assets, Liabilities and Owner’s Equity) and a Profit and Lose report (with Expenses and Revenues).
You can use the chart of accounts for the USA as an example to build the chart of accounts for your country.
Una vista gerarchica
The general accounting report follows a hierarchical structure. The Balance Sheet has two sides, with the equation Assets = Liabilities + Owner’s equity. The Asset is composed of different types of assets: Current Assets and Long Term Assets, and each one can have different sub-accounts.
The levels of this hierarchy can differ from one scheme to another; the only requirement is that the last level, where the accounting is done, must start with the letter S (from Sub-account).
The relation between the different lines is made with the column Parent. This column says who the parent of the current line is. It uses the SearchKey of the parent line.
In the US chart of accounts you can see the structure in the worksheet and how it produces the General Accounting Reports.
Conti di Default
Openbravo ERP does most of the account entries in an automated way. For this it's necessary to define some accounts as defaults. With this information Openbravo ERP builds the accounting entry with the account number defined in the chart of accounts.
The chart of accounts must include the defaults that are explained here.
The defaults are defined in the chart of accounts file with a constant that must be written literally in the default column. The next table has an explanation of these accounts.
Note: these defaults are the ones that are to keep in Openbravo ERP R2.35 version. In 2.34 the next account database fields are marked as NOT NULLABLE within the C_ACCTSCHEMA_DEFAULT table:
And C_ACCTSCHEMA_GL table:
You can assign them any not used account now.
|Default||Type||Description||Example of name of the account. It’s the name in the USA chart of accounts|
|A_ACCUMDEPRECIATION_ACCT||Asset||Account used by the amortization process to show the depreciation of an asset||Accumulated Depreciation|
|A_DEPRECIATION_ACCT||Expense||Account used by the amortization process to define the lost of value caused by the depreciation of an asset||Depreciation Expense|
|B_ASSET_ACCT||Asset||The account used for the movements of a bank account||Bank Account|
|B_EXPENSE_ACCT||Expense||Charges made by the bank||Bank charge|
|B_INTRANSIT_ACCT||Asset||Account used for the period between the settlement and the bank statement registration||Bank in transit|
|B_REVALUATIONGAIN_ACCT||Revenue||Account for the revenues due to gain for revaluations of foreign money||Bank revaluation gain|
|B_REVALUATIONLOSS_ACCT||Expense||Account for the expenses due to loss for revaluations of foreign money||Bank revaluation loss|
|C_RECEIVABLE_ACCT||Asset||Account for the payments to be received from an invoice. They are created in the invoice process and cancelled when the payment is made or cancelled||Accounts receivable|
|CB_ASSET_ACCT||Asset||Account for the petty cash used by the company||Petty Cash|
|CB_CASHTRANSFER_ACCT||Asset||Account used for the money transferred from or to petty cash||Petty Cash In-Transfer|
|CB_DIFFERENCES_ACCT||Expense||Accounts for differences in petty cash||Petty Cash differences|
|CB_EXPENSE_ACCT||Memo||Account for petty cash unknown expenses, it?s used as a temporary account||Cash book expenses|
|CB_RECEIPT_ACCT||Memo||Account for petty cash unknown revenues, it?s used as a temporary account||Cash book receipts|
|CH_EXPENSE_ACCT||Memo||Account for other unknown expenses, it?s used as a temporary account||Charge Expenses|
|CURRENCYBALANCING_ACCT||Expense||Account used for currency balancing (rounding)||Currency balancing|
|DEFAULT_ACCT||Expense||Account used when there is not a defined account for other default||Default account|
|INCOMESUMMARY_ACCT||Owner's Equity||Account used to calculate the income for the period. Also it is used to show the income in the balance sheet before the closing process||Income summary|
|NOTINVOICEDRECEIPTS_ACCT||Liability||Account used for the receipts that haven not been invoiced yet. It is used only if the company is configured to account shipments||Not invoiced receipts|
|P_ASSET_ACCT||Asset||Account used for fixed assets||Product asset|
|P_COGS_ACCT||Expense||Account for the cost of the good sold. It is used in the shipment of the product||Cost of goods sold|
|P_EXPENSE_ACCT||Expense||Account used for the expenses from purchase invoices||Service costs|
|P_REVENUE_ACCT||Revenue||Account used for the revenues from sale invoices||Sales|
|RETAINEDEARNING_ACCT||Owner's Equity||Account used for profits and losses of previous periods. It receives the value of income summary if it is defined||Retained earnings|
|SUSPENSEBALANCING_ACCT||Memo||Account used in the accounting process if the accounting entry is not balanced and it is defined to produce an accounting entry||Suspense Balancing|
|SUSPENSEERROR_ACCT||Memo||Account used when the accounting process produces an error and it is defined to produce an accounting entry||Suspense Error|
|T_CREDIT_ACCT||Asset||Tax that is due to the company||Tax Receivables|
|T_DUE_ACCT||Liability||Tax owed by the company||Tax Due|
|V_LIABILITY_ACCT||Liability||Account for the payments due for an invoice. They are created in the invoice process and cancelled when the payment is made or cancelled||Accounts payable|
|W_DIFFERENCES_ACCT||Expense||Gains or losses due to differences in the inventory||Inventory loss|
|WRITEOFF_ACCT||Expense||Account used for irrecoverable amounts||Bad debts|