chore: Add standard chart of accounts template for El Salvador (#19151)

* chore: Add standard chart of accounts template for El Salvador

* fix: Renane template file
This commit is contained in:
Deepesh Garg 2019-09-30 11:02:49 +05:30 committed by Nabin Hait
parent 7b1b3f0fa8
commit 296bf9ef42

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@ -0,0 +1,809 @@
{
"country_code": "sv",
"name": "El Salvador Standard",
"tree": {
"100000 - ACTIVOS - xmC": {
"11000000 - ACTIVOS CORRIENTES - xmC": {
"11010000 - EFECTIVO Y EQUIVALENTES AL EFECTIVO - xmC": {
"11010100 - Caja general - xmC": {
"account_number": "11010100",
"account_type": "Cash"
},
"Caja chica": {
"account_number": "11010200",
"account_type": "Cash",
"is_group": 1
},
"Efectivo en bancos": {
"account_number": "11010300",
"account_type": "Bank",
"is_group": 1
},
"account_number": "11010000",
"account_type": "Cash"
},
"CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS": {
"Arrendamientos financieros por cobrar": {
"account_number": "11040100",
"is_group": 1
},
"Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
"account_number": "11040200",
"is_group": 1
},
"account_number": "11040000"
},
"DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR": {
"11030100 - Deudores comerciales - xmC": {
"account_number": "11030100",
"account_type": "Receivable"
},
"Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
"account_number": "11030200",
"account_type": "Receivable",
"is_group": 1
},
"Otras cuentas por cobrar no comerciales": {
"account_number": "11030300",
"account_type": "Receivable",
"is_group": 1
},
"account_number": "11030000",
"account_type": "Receivable"
},
"GASTOS PAGADOS POR ANTICIPADO": {
"Adelantos a empleados": {
"account_number": "110904",
"account_type": "Temporary",
"is_group": 1
},
"Papeler\u00eda y \u00fatiles en existencia": {
"account_number": "11090300",
"account_type": "Temporary",
"is_group": 1
},
"Primas de seguros aun no vendidas": {
"account_number": "11090100",
"account_type": "Temporary",
"is_group": 1
},
"Rentas aun no corridas por los inmuebles": {
"account_number": "11090200",
"account_type": "Temporary",
"is_group": 1
},
"account_number": "11090000",
"account_type": "Temporary"
},
"INVENTARIOS": {
"11050100 - Inventarios en bodega al costo - xmC": {
"account_number": "11050100",
"account_type": "Stock"
},
"11050300 - Pedidos en transito - xmC": {
"account_number": "11050300",
"account_type": "Stock Received But Not Billed"
},
"Estimaci\u00f3n para obsolescencia de inventarios o de lento movimiento (CR)": {
"account_number": "11050200",
"account_type": "Stock",
"is_group": 1
},
"Mercader\u00edas en consignaci\u00f3n": {
"account_number": "11050400",
"account_type": "Stock",
"is_group": 1
},
"account_number": "11050000",
"account_type": "Stock"
},
"INVERSIONES TEMPORALES": {
"Acciones": {
"account_number": "11020100",
"account_type": "Temporary",
"is_group": 1
},
"Bonos": {
"account_number": "11020200",
"account_type": "Temporary",
"is_group": 1
},
"C\u00e9dulas hipotecarias": {
"account_number": "11020300",
"account_type": "Temporary",
"is_group": 1
},
"account_number": "11020000",
"account_type": "Temporary"
},
"IVA CREDITO FISCAL": {
"IVA compras locales": {
"account_number": "11060100",
"account_type": "Tax",
"is_group": 1,
"tax_rate": 13.0
},
"IVA importaciones": {
"account_number": "11060200",
"account_type": "Tax",
"is_group": 1,
"tax_rate": 13.0
},
"account_number": "11060000",
"account_type": "Tax",
"tax_rate": 13.0
},
"IVA PERCIBIDO": {
"account_number": "IVA PERCIBIDO",
"account_type": "Tax",
"is_group": 1,
"tax_rate": 1.0
},
"IVA RETENIDO": {
"account_number": "11070000",
"account_type": "Tax",
"is_group": 1,
"tax_rate": 1.0
},
"account_number": "11000000"
},
"12000000 - ACTIVOS NO CORRIENTES - xmC": {
"ACTIVOS INTANGIBLES": {
"Concesiones y franquicias": {
"account_number": "12080300",
"account_type": "Fixed Asset",
"is_group": 1
},
"Derechos de llave": {
"account_number": "12080100",
"account_type": "Fixed Asset",
"is_group": 1
},
"Patentes y marcas de fabrica": {
"account_number": "12080200",
"account_type": "Fixed Asset",
"is_group": 1
},
"Software": {
"account_number": "12080400",
"account_type": "Fixed Asset",
"is_group": 1
},
"account_number": "12080000",
"account_type": "Fixed Asset"
},
"CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
"Arrendamientos financieros por cobrar a largo plazo": {
"account_number": "12060100",
"account_type": "Receivable",
"is_group": 1
},
"Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
"account_number": "12060200",
"account_type": "Receivable",
"is_group": 1
},
"account_number": "12060000",
"account_type": "Receivable"
},
"DEPRECIACION ACUMULUDA (CR)": {
"12030100 - Deprec. acumulada de propiedades, planta y equipo propio al costo - xmC": {
"account_number": "12030100",
"account_type": "Accumulated Depreciation"
},
"Deprec. acumulada de prop., planta y equipo bajo arrend. Financiero": {
"account_number": "12030200",
"account_type": "Accumulated Depreciation",
"is_group": 1
},
"Deprec. acumulada de revaluaos de propiedades, planta y equipo": {
"account_number": "12030300",
"account_type": "Accumulated Depreciation",
"is_group": 1
},
"account_number": "12030000",
"account_type": "Accumulated Depreciation"
},
"DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR A LARGO PLAZO": {
"12050100 - Deudores comerciales a largo plazo - xmC": {
"account_number": "12050100",
"account_type": "Receivable",
"is_group": 1
},
"Cuentas por cobrar no comerciales a largo plazo": {
"account_number": "12050300",
"account_type": "Receivable",
"is_group": 1
},
"Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
"account_number": "12050200",
"account_type": "Receivable",
"is_group": 1
},
"account_number": "12050000",
"account_type": "Receivable"
},
"IMPUESTO SOBRE LA RENTA DIFERIDO-ACTIVO": {
"12070200 - Pago anticipados de impuestos sobre la renta - xmC": {
"account_number": "12070200",
"account_type": "Temporary",
"is_group": 1
},
"Cr\u00e9dito impuestos sobre la renta de a\u00f1os anteriores": {
"account_number": "12070100",
"account_type": "Tax",
"is_group": 1
},
"account_number": "12070000",
"account_type": "Tax"
},
"INVERSIONES PERMANENTES": {
"Inversiones en asociadas": {
"account_number": "12040200",
"account_type": "Fixed Asset",
"is_group": 1
},
"Inversiones en negocios conjuntos": {
"account_number": "12040300",
"account_type": "Fixed Asset",
"is_group": 1
},
"Inversiones en subsidiarias": {
"account_number": "12040100",
"account_type": "Fixed Asset",
"is_group": 1
},
"account_number": "12040000",
"account_type": "Fixed Asset"
},
"PROPIEDADES, PLANTA Y EQUIPO": {
"12010300 - Maquinarias y equipos - xmC": {
"account_number": "12010300",
"account_type": "Fixed Asset"
},
"Edificios": {
"account_number": "12010200",
"account_type": "Fixed Asset",
"is_group": 1
},
"Mobiliario y equipo": {
"account_number": "12010400",
"account_type": "Fixed Asset",
"is_group": 1
},
"Terrenos": {
"account_number": "12010100",
"account_type": "Fixed Asset",
"is_group": 1
},
"Veh\u00edculos": {
"account_number": "12010500",
"account_type": "Fixed Asset",
"is_group": 1
},
"account_number": "12010000",
"account_type": "Fixed Asset"
},
"REVALUACIONES DE PROPIEDADES, PLANTA Y EQUIPO": {
"Revaluaci\u00f3n de edificios": {
"account_number": "12020200",
"account_type": "Fixed Asset",
"is_group": 1
},
"Revaluaci\u00f3n de maquinarias y equipo": {
"account_number": "12020300",
"account_type": "Fixed Asset",
"is_group": 1
},
"Revaluaci\u00f3n de mobiliario y equipo": {
"account_number": "12020400",
"account_type": "Fixed Asset",
"is_group": 1
},
"Revaluaci\u00f3n de terrenos": {
"account_number": "12020100",
"account_type": "Fixed Asset",
"is_group": 1
},
"Revaluaci\u00f3n de veh\u00edculos": {
"account_number": "12020500",
"account_type": "Fixed Asset",
"is_group": 1
},
"account_number": "12020000",
"account_type": "Fixed Asset"
},
"account_number": "12000000",
"account_type": "Fixed Asset"
},
"account_number": "100000",
"root_type": "Asset"
},
"20000000 - PASIVOS - xmC": {
"PASIVOS CORRIENTES": {
"ACREEDORES COMERCIALES Y OTRAS CUENTAS POR PAGAR": {
"21020100 - Cuentas por pagar comerciales - xmC": {
"account_number": "21020100",
"account_type": "Payable"
},
"Documentos por pagar comerciales": {
"account_number": "21020200",
"account_type": "Payable",
"is_group": 1
},
"account_number": "21020000",
"account_type": "Payable"
},
"BENEFICIOS A EMPLEADOS POR PAGAR": {
"Beneficios a corto plazo por pagar": {
"account_number": "21050100",
"account_type": "Payable",
"is_group": 1
},
"Beneficios post empleo por pagar": {
"account_number": "21050200",
"account_type": "Payable",
"is_group": 1
},
"account_number": "21050000",
"account_type": "Payable"
},
"DIVIDENDOS POR PAGAR": {
"account_number": "21080000",
"account_type": "Payable",
"is_group": 1
},
"IMPUESTO SOBRE LA RENTA CORRIENTE POR PAGAR": {
"account_number": "21070000",
"account_type": "Tax",
"is_group": 1
},
"IVA DEBITOS FISCALES": {
"Por ventas a consumidores": {
"account_number": "21060200",
"account_type": "Tax",
"is_group": 1
},
"Por ventas a contribuyentes": {
"account_number": "21060100",
"account_type": "Tax",
"is_group": 1
},
"account_number": "21060000",
"account_type": "Tax"
},
"OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS PORCION CORRIENTE": {
"Contratos bajo arrendamientos financieros": {
"account_number": "21030100",
"account_type": "Payable",
"is_group": 1
},
"account_number": "21030000",
"account_type": "Payable"
},
"OTROS ACREEDORES, RETENCIONES Y DESCUENTOS": {
"Cuentas por pagar a accionistas": {
"account_number": "21040400",
"account_type": "Payable",
"is_group": 1
},
"Descuentos": {
"account_number": "21040300",
"account_type": "Payable",
"is_group": 1
},
"Otros acreedores": {
"account_number": "21040100",
"account_type": "Payable",
"is_group": 1
},
"Retenciones": {
"account_number": "21040200",
"account_type": "Payable",
"is_group": 1
},
"account_number": "21040000",
"account_type": "Payable"
},
"PRESTAMOS Y SOBREGIROS BANCARIOS": {
"Porci\u00f3n corriente de prestamos bancarios a largo plazo": {
"account_number": "21010300",
"is_group": 1
},
"Prestamos bancarios a corto plazo": {
"account_number": "21010100",
"is_group": 1
},
"Sobregiros bancarios": {
"account_number": "21010200",
"is_group": 1
},
"account_number": "21010000"
},
"account_number": "21000000"
},
"PASIVOS NO CORRIENTES": {
"ANTICIPOS Y GARANTIAS DE CLIENTES": {
"Anticipos de clientes": {
"account_number": "22040100",
"account_type": "Temporary",
"is_group": 1
},
"Garant\u00edas de clientes": {
"account_number": "22040200",
"account_type": "Temporary",
"is_group": 1
},
"account_number": "22040000",
"account_type": "Temporary"
},
"INTERES MINOTARIO": {
"Inter\u00e9s de accionista minotarios": {
"account_number": "22050100",
"is_group": 1
},
"account_number": "22050000"
},
"OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
"Contratos bajo arrendamientos financieros": {
"account_number": "22030100",
"is_group": 1
},
"account_number": "22030000"
},
"OTROS PRESTAMOS A LARGO PLAZO": {
"account_number": "22020000",
"is_group": 1
},
"PRESTAMOS BANCARIOS A LARGO PLAZO": {
"account_number": "22010000",
"is_group": 1
},
"account_number": "22000000"
},
"PROVISIONES": {
"IMPUESTOS SOBRE LA RENTA COMPLEMENTARIO": {
"Ejercicios anteriores": {
"account_number": "23010100",
"account_type": "Tax",
"is_group": 1
},
"account_number": "23010000",
"account_type": "Tax"
},
"PROVISION PARA OBLIGACIONES LABORALES": {
"Indemnizaci\u00f3n": {
"account_number": "23020100",
"is_group": 1
},
"account_number": "23020000"
},
"account_number": "23000000"
},
"account_number": "20000000",
"root_type": "Liability"
},
"30000000 - PATRIMONIO - xmC": {
"CAPITAL, RESERVAS Y RESULTADOS": {
"CAPITAL SOCIAL": {
"Capital Social M\u00ednimo": {
"Capital Social M\u00ednimo NO Pagado": {
"account_number": "31010102",
"account_type": "Equity",
"is_group": 1
},
"Capital Social M\u00ednimo Suscrito": {
"account_number": "31010101",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31010100",
"account_type": "Equity"
},
"Capital Social Variable": {
"Capital Social Variable NO Pagado": {
"account_number": "31010202",
"account_type": "Equity",
"is_group": 1
},
"Capital Social Variable Suscrito": {
"account_number": "31010201",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31010200",
"account_type": "Equity"
},
"account_number": "31010000",
"account_type": "Equity"
},
"DIVIDENDOS PAGADOS": {
"account_number": "31060000",
"account_type": "Equity",
"is_group": 1
},
"GANANCIAS NO DISTRIBUIDAS": {
"De ejercicios anteriores": {
"account_number": "31020100",
"account_type": "Equity",
"is_group": 1
},
"Del presente ejercicio": {
"account_number": "31020200",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31020000",
"account_type": "Equity"
},
"GANANCIAS RESTRINGIDAS": {
"Reserva legal": {
"account_number": "31030100",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31030000",
"account_type": "Equity"
},
"PERDIDAS ACUMULADAS (CR)": {
"De ejercicios anteriores": {
"account_number": "31050100",
"account_type": "Equity",
"is_group": 1
},
"Del presente ejercicio": {
"account_number": "31050200",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31050000",
"account_type": "Equity"
},
"SUPERAVIT POR REVALUACIONES": {
"Super\u00e1vit por revaluaci\u00f3n de activos": {
"account_number": "31040100",
"account_type": "Equity",
"is_group": 1
},
"account_number": "31040000",
"account_type": "Equity"
},
"account_number": "31000000",
"account_type": "Equity"
},
"account_number": "30000000",
"root_type": "Equity"
},
"40000000 - CUENTAS DE RESULTADO DEUDORAS - xmC": {
"COSTOS Y GASTOS DE OPERACI\u00d3N": {
"41010000 - COSTO DE LAS VENTAS - xmC": {
"account_number": "41010000",
"account_type": "Cost of Goods Sold"
},
"GASTOS DE DEPARTAMENTO DE OPERACIONES": {
"41020600 - Depreciaciones y amortizaciones - xmC": {
"account_number": "41020600",
"account_type": "Depreciation"
},
"41020900 - Redondeos - xmC": {
"account_number": "41020900",
"account_type": "Round Off"
},
"Gastos operativos": {
"account_number": "41020700",
"account_type": "Chargeable",
"is_group": 1
},
"Mantenimientos": {
"account_number": "41020400",
"account_type": "Chargeable",
"is_group": 1
},
"Materiales y suministros": {
"Ajustes de Inventario": {
"account_number": "41020201",
"account_type": "Stock Adjustment"
},
"account_number": "41020200",
"account_type": "Chargeable"
},
"Seguros": {
"account_number": "41020500",
"account_type": "Chargeable",
"is_group": 1
},
"Servicios b\u00e1sicos": {
"account_number": "41020300",
"account_type": "Chargeable",
"is_group": 1
},
"Servicios y honorarios profesionales": {
"account_number": "41020800",
"account_type": "Chargeable",
"is_group": 1
},
"Sueldos y prestaciones laborales": {
"account_number": "41020100",
"account_type": "Chargeable",
"is_group": 1
},
"account_number": "41020000",
"account_type": "Expense Account"
},
"GASTOS DE VENTAS Y DISTRIBUCION": {
"Depreciaciones y amortizaciones": {
"account_number": "41030600",
"account_type": "Chargeable",
"is_group": 1
},
"Gastos operativos": {
"account_number": "41030700",
"account_type": "Chargeable",
"is_group": 1
},
"Mantenimientos": {
"account_number": "41030400",
"account_type": "Chargeable",
"is_group": 1
},
"Materiales y suministros": {
"account_number": "41030200",
"account_type": "Chargeable",
"is_group": 1
},
"Seguros": {
"account_number": "41030500",
"account_type": "Chargeable",
"is_group": 1
},
"Servicios b\u00e1sicos": {
"account_number": "41030300",
"account_type": "Chargeable",
"is_group": 1
},
"Servicios y honorarios profesionales": {
"account_number": "41030800",
"account_type": "Chargeable",
"is_group": 1
},
"Sueldos y prestaciones laborales": {
"account_number": "41030100",
"account_type": "Chargeable",
"is_group": 1
},
"account_number": "41030000",
"account_type": "Expense Account"
},
"account_number": "41000000",
"account_type": "Expense Account"
},
"GASTOS DE IMPUESTO SOBRE LA RENTA": {
"GASTOS DE IMPUESTO SOBRE LA RENTA CORRIENTE": {
"account_number": "43010000",
"account_type": "Expense Account",
"is_group": 1
},
"account_number": "43000000",
"account_type": "Expense Account"
},
"GASTOS DE NO OPERACI\u00d3N": {
"42020000 - GASTOS NO DEDUCIBLES - xmC": {
"Garant\u00eda por venta de productos": {
"account_number": "42020200",
"account_type": "Expense Account",
"is_group": 1
},
"Impuesto sobre la renta complementario": {
"account_number": "42020100",
"account_type": "Tax",
"is_group": 1
},
"account_number": "42020000",
"account_type": "Expense Account"
},
"GASTOS FINANCIEROS": {
"42010100 - Intereses - xmC": {
"account_number": "42010100",
"account_type": "Expense Account",
"is_group": 1
},
"42010300 - Diferenciales cambiarios - xmC": {
"account_number": "42010300",
"account_type": "Expense Account",
"is_group": 1
},
"Comisiones bancarias": {
"account_number": "42010200",
"account_type": "Expense Account",
"is_group": 1
},
"account_number": "42010000",
"account_type": "Expense Account"
},
"account_number": "42000000",
"account_type": "Expense Account"
},
"account_number": "40000000",
"root_type": "Expense"
},
"50000000 - CUENTAS DE RESULTADO ACREEDORAS - xmC": {
"INGRESOS DE NO OPERACI\u00d3N": {
"DIVIDENDOS GANADOS": {
"Dividendos devengados por inversiones": {
"account_number": "52020100",
"account_type": "Income Account",
"is_group": 1
},
"account_number": "52020000",
"account_type": "Income Account"
},
"INGRESOS FINANCIEROS": {
"Comisiones": {
"account_number": "52010200",
"account_type": "Income Account",
"is_group": 1
},
"Diferenciales cambiarios": {
"account_number": "52010300",
"account_type": "Income Account",
"is_group": 1
},
"Intereses": {
"account_number": "52010100",
"account_type": "Income Account",
"is_group": 1
},
"account_number": "52010000",
"account_type": "Income Account"
},
"OTROS INGRESOS": {
"Ingresos por activos dados en arrendamientos financieros": {
"account_number": "52030200",
"account_type": "Income Account",
"is_group": 1
},
"Ingresos por conversi\u00f3n": {
"account_number": "52030100",
"account_type": "Income Account",
"is_group": 1
},
"Reintegros de seguros": {
"account_number": "52030300",
"account_type": "Income Account",
"is_group": 1
},
"account_number": "52030000",
"account_type": "Income Account"
},
"account_number": "52000000",
"account_type": "Income Account"
},
"INGRESOS POR OPERACIONES CONTINUAS": {
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"account_number": "51010000",
"account_type": "Income Account"
},
"VENTAS DE SERVICIOS": {
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"account_type": "Income Account",
"is_group": 1
},
"account_number": "51000000",
"account_type": "Income Account"
},
"account_number": "50000000",
"root_type": "Income"
},
"60000000 - CUENTA LIQUIDADORA DE RESULTADOS - xmC": {
"CUENTA DE CIERRE": {
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"is_group": 1
},
"account_number": "61000000"
},
"account_number": "60000000",
"root_type": "Income"
}
}
}