Chart of accounts
The backbone of accounting: the structured list of all the accounts in which the facts are recorded.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Available actions
Make it the company’s chart
Form fields
CódigoA posição da conta na hierarquia (1.1 → 1.1.01).
Conta*O nome da conta como o contador a chama.
TipoAtivo, passivo, patrimônio líquido, receita ou despesa.
NaturezaDevedora (o saldo cresce com débito) ou credora (cresce com crédito).
Classe FleurietPara o modelo Fleuriet (capital de giro): errático, cíclico ou não circulante. Vazio = permanente.
Código externoO código desta conta no sistema do contador (o de-para da exportação contábil).
Recebe lançamentoLigado = conta analítica (recebe lançamento); desligado = sintética (só soma as filhas). Com lançamentos, não desliga.
OrigemModelo de fábrica (só leitura) ou da empresa.
Start here
What it's for
All accounting relies on the chart of accounts. Each account has a hierarchical code (e.g. 1.1.01), a type (Asset, Liability, Equity, Revenue, Expense) and a nature (debit/credit).
How to
Standard list and form
The screen became the standard list: search, filters, saved views, columns, export and trash with Undo. Click the record (or New) to open the form, with the detail tabs when there are any.
Rules
Summary vs. Detail accounts
DETAIL accounts (leaf accounts, e.g. Cash and Banks) receive the journal entries. SUMMARY accounts (e.g. Current Assets) only sum up their children — they never receive a direct entry.
Debit vs. Credit
Assets and expenses are DEBIT in nature (they increase with a debit). Liabilities, equity and revenue are CREDIT in nature (they increase with a credit). That's what makes double-entry bookkeeping balance.
Frequently asked questions
Can I customize it?
This is the factory-default model for a software house. Per-company customization and Fleuriet classification (cyclical/erratic, for working capital) come in the next stage, with the accountant.
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