From 296bf9ef4282435a5967ea91dc0b9b467605fd7b Mon Sep 17 00:00:00 2001 From: Deepesh Garg <42651287+deepeshgarg007@users.noreply.github.com> Date: Mon, 30 Sep 2019 11:02:49 +0530 Subject: [PATCH] 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 --- .../verified/el_salvador_standard.json | 809 ++++++++++++++++++ 1 file changed, 809 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json new file mode 100644 index 0000000000..6409d95e63 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json @@ -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": { + "51010000 - VENTAS DE BIENES - xmC": { + "account_number": "51010000", + "account_type": "Income Account" + }, + "VENTAS DE SERVICIOS": { + "account_number": "51020000", + "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": { + "PERDIDAS Y GANANCIAS": { + "account_number": "61010000", + "is_group": 1 + }, + "account_number": "61000000" + }, + "account_number": "60000000", + "root_type": "Income" + } + } +} \ No newline at end of file