It enables usage control of reference chart of accounts of regulatory tax bodies (Federal Revenue Service, Cosif and Susep, among others), which are modified by conformance of Brazilian accounting regulation with Law 11,638/07 and with international accounting regulation.
The main purpose of Law 11,638/07, which is effective since January, 2008, is to update Brazilian accounting regulation, according and deepening them, considering international pronouncements, specially those issued by the International Accounting Standards Board (IASB), in International Financial Reporting Standards (IFRS).
Chart of Accounts is a list of all the Accounts envisaged by the company's Accounts Department as necessary for its accounting records.
In Chart of Accounts, you can define the version, the superior account, the class of the account associated to the Book of Account, enabling you to issue the reports needed to meet the demands of the ANS and other regulatory agencies.
Procedures
Adding a referential ledger account:
1. Access Referential Chart of Accounts.
2. View some of the browser options:
3. Use option Add if you want to include a new chart of accounts.
Screen for adding the chart is displayed. Fill out fields and use field help if necessary.
In order to build a relationship between a referential chart of accounts and a chart of accounts, access routine Chart of Accounts and add or edit a chart of account informing, in the screen footer, referential chart and account. |
4. If you want to import one of the referential chart of accounts made available by regulatory tax bodies, select the chart and click Import referential chart.
5. Click Search to locate the TXT file.
6. Confirm it.
7. Select a chart and click Export referential chart to export a reference chart of accounts.
8. A screen is displayed to indicate where TXT file must be saved.
9. Click Search and confirm it.
10. Check the data and confirm it.
When you fill out field Version, you can present the data for the Trust Ledger, Daily Cash Book and Trial Balances, related to the Book of Account. |
Referential Chart of Accounts - Colombia
To import a referential chart of accounts regarding the ISIC - International Standard Industrial Classification:
