Account Coding Structure Overview
Translated by
ScribdTranslationsAccount Coding Structure Overview
Translated by
ScribdTranslationsACCOUNT CODING STRUCTURE
The main grouping is represented by a number as follows:
1 ASSET
2 PASSIVE
3 HERITAGE
4 DEBIT RESULT ACCOUNTS
Two digits represent the categories. They are grouped as follows:
11 AVAILABLE
12 REALIZABLE
13 INVESTMENTS AND SECURITIES
With three digits, the General Ledger accounts are represented as follows:
111 BOX
112 BANKS
121 ACCOUNTS RECEIVABLE
123 TAX CREDIT-VAT
With Cinco, the Sub-Accounts are represented as follows:
11101 General Box
11102 Petty Cash
11201 Current Accounts
ACCOUNT CATALOG
1 ASSET
11 AVAILABLE
111 BOX
11101 General Box
11102 Petty Cash
112 BANKS
11201 Current Accounts
1120101
12 REALIZABLE
121 ACCOUNTS RECEIVABLE
12101 Clients
12102 Related Companies
12103 Accounts Receivable
12104 Loans and Advances to Personnel
12105 Advances to suppliers
12106 Deposits in guarantees
12107 Various Debtors
12108 Payment on Account Income Tax
122 SHAREHOLDERS
123 TAX CREDIT - VAT
124 LOANS TO SHAREHOLDERS
125 ESTIMATION FOR UNCOLLECTIBLE ACCOUNTS (R)
126 EXPENSES PAID IN ADVANCE
12601 Interests Paid in Advance
12602 Rentals Paid in Advance
12603 Propaganda
12604 Stationery and Supplies
12605 Insurance premiums
12606 Sheets to be settled
127 INVENTORIES
12701
12702
12703
12704
13 INVESTMENTS AND VALUES
131 INVESTMENTS
13101 Investment Certificates
13102 Bonuses
13103 Shares
13104 Letters
13105 Others
14 FIXED
141 REAL ESTATE
14101 Buildings
14102 Lands
142 FURNITURE
14201 Office Furniture and Equipment
14202 Transport Equipment
14203 Tools and Small Equipment
14204
143 DEPRECIACIONES ACUMULADAS (R)
14301 Movable Assets
1430101 Office Furniture and Equipment
1430102 Transport Equipment
1430103 Tools and Small Equipment
1430104
14302 Real Estate
1430201 Buildings
144 REVALUATIONS
14401 Personal Property
14402 Real Estate
15 DEFERRED
151 OTHER DEFERRED CHARGES
15101
15102
Improvements to Leased Properties
Installation costs
16 OTHER ASSETS
161 DEFICIT
16101
16102
Previous Exercises
Current Exercise
2 PASSIVE
21 CIRCULATING
211 ACCOUNTS PAYABLE
21101 Providers
2110101 Local Suppliers
2110102
2110103
Foreign Suppliers
21102 Provisions
2110201
2110202
2110203
21103 Various Creditors
2110301
2110302
2110303
21104 Related Companies
212 LOANS PAYABLE
21201 Personal
21202 Mortgages
21203 Borrowers
21204 Others
213 TAXES PAYABLE
21301 I.S.R.
21302 Municipal Mayor's Office
21303 VAT payable
21304 Payment on Account of Income Tax Payable
214 LEGAL WITHHOLDINGS
21401 I.S.S.S.
21402 A.F.P.
21403 Withheld Rent from Personnel
21404 Withholding Rent to Third Parties
215 DIVIDENDS PAYABLE
216 TAX DEBT - VAT
217 LABOR PROVISIONS
22 FIXED
221 DOCUMENTS PAYABLE
222 ACCOUNTS PAYABLE
223 LOANS PAYABLE
23 DEFERRED
231 UNRECOGNIZED INCOME
23101 Advance of Contracts
23102 Income received not earned
23103
HERITAGE
31
CAPITAL
311 SOCIAL CAPITAL
Minimum
3110101 Pagado
3110102 Not Paid
31102 Variable
3110201 Paid
3110202 Not Paid
312 LEGAL RESERVE
313 SURPLUS FROM REVALUATIONS
314 UNAPPLIED PROFITS
31401 Previous Year Earnings
31402 Usefulness of Exercise
4
Debtor Result Accounts
41
COSTS AND OTHER INCOME STATEMENTS
DEBTORS
411 COST OF SALES
412 COST OF SERVICES RENDERED
413 PURCHASES
41301
41302
414
EXPENSES ON PURCHASES
415 DISCOUNTS ON SALES
416 RETURNS ON SALES
42 EXPENSES
421 ADMINISTRATIVE EXPENSES
42101 Personnel Expenses
4210101 Salaries
4210102 Diets
4210103 Fees
4210104 Bonuses
4210105 Bonuses
4210106 Holidays
4210107 Indemnities
4210108 ISSS
4210109 AFP
4210110 Personnel Attention
4210111 Staff training
42102 Operating Expenses
4210201 Depreciation
4210202 Travel and Transportation
4210203 Electricity and Water
4210204 Taxes
4210205 Communications
4210206 Commerce Register
4210207 Rentals
Stationery and Supplies
4210209 Fees and subscriptions
4210210 Surveillance
4210211 Local maintenance
4210212 Combustible
4210213 Cleaning and sanitation
4210214 Representation expenses
4210215 Transport, freight and tickets
4210216 Computer programs and accessories
4210217 Vehicle Maintenance
4210218 No Deductibles
4210219 Others
SELLING EXPENSES
42201 Personnel Expenses
4220101 Salaries
4220103 Fees
4220104 Bonuses
4220105 Bonuses
4220106 Commissions
4220107 Holidays
4220108 Indemnities
4220109 Attention to Personnel
4220110 ISSS
4220111 AFP
4220112 Staff Training
42202 Operating Expenses
4220201 Depreciation
4220202 Per Diem and Transportation
4220203 Electricity and Water
4220204 Taxes
4220205 Communications
4220206 Rentals
4220207 Papelería y Utiles
4220208 Installments and subscriptions
4220209 Surveillance
4220211 Combustible
4220212 cleaning and sanitation
4220213 Customer services
Representation expenses
4220215 Transport, freight, and passage
4220216 Computer programs and accessories
4220217 No Deductibles
4220218 Others
423 FINANCIAL EXPENSES
42301 Interests
42302 Commissions
42303 Bank Guarantees
Exchange Rate Difference 42304
42305 Others
424 OTHER EXPENSES
42401 Regularization of Previous Exercises
42402 Capital Loss
5 CREDITOR RESULT ACCOUNTS
51 SERVICES AND PRODUCTS
511 SALES OF MERCHANDISE
512 INCOME FROM SERVICES
513 DISCOUNTS ON PURCHASES
514 RETURNS ON PURCHASES
514 OTHER INCOME
51401 Dividends
51402 Interests
51403 Commissions
51404
51405
6 LIQUIDATOR ACCOUNTS
61 LIQUIDATOR ACCOUNTS
611 Losses and Gains
7 ORDER ACCOUNTS
71 CUENTAS DE ORDEN
711 DEBIT ORDERS ACCOUNTS
71101
712 CUENTAS DE ORDEN ACREEDORAS
71201