AT,'
Kontoplan für Österreich
Ferdinand Gassauer\, Tue\, 5 Feb 2002
checked and completed\, Thu\, 7 Feb 2002\, Dieter Simader
','Chart of Accounts (AT)'
ID,'
sample only
insert into chart (accno\,description\,charttype\,gifi_accno\,category\,link) values ('2190'\,'Federal Income Tax Payable'\,'A'\,''\,'L'\,'');
insert into chart (accno\,description\,charttype\,gifi_accno\,category\,link) values ('2210'\,'Workers Comp Payable'\,'A'\,''\,'L'\,'');
insert into chart (accno\,description\,charttype\,gifi_accno\,category\,link) values ('2220'\,'Vacation Pay Payable'\,'A'\,''\,'L'\,'');
insert into chart (accno\,description\,charttype\,gifi_accno\,category\,link) values ('2320'\,'VAT (14%)'\,'A'\,''\,'L'\,'AR_tax:AP_tax:IC_taxpart:IC_taxservice');
insert into chart (accno\,description\,charttype\,gifi_accno\,category\,link) values ('2330'\,'VAT (30%)'\,'A'\,''\,'L'\,'AR_tax:AP_tax:IC_taxpart:IC_taxservice');
insert into tax (chart_id\,rate) values ((select id from chart where accno = '2320')\,0.14);
insert into tax (chart_id\,rate) values ((select id from chart where accno = '2330')\,0.3);
','Default chart of accounts (ID)'
BE,'
selon PLAN COMPTABLE MINIMUM NORMALISE BELGE
contribu. par Jens-Ingo Brodesser\, jens-ingo@all2all.org
verified May 19\, 2006
CHARGES - KOSTEN'\, 'H'\, 'E'\, ''\, ''\, '0');
PRODUITS - OPBRENGSTEN'\, 'H'\, 'I'\, ''\, ''\, '0');
CAPITAL PROPRE\, ... - EIGEN VERMOGEN\, ...'\, 'H'\, 'L'\, ''\, ''\, '0');
FRAIS D''ETABLISSEMENT\, ACTIFS IMMOBILISES\, ... - OPRICHTINGSKOSTEN\, VASTE ACTIVA\, ...'\, 'H'\, 'A'\, ''\, ''\, '0');
STOCK ET COMMANDES EN COURS - GRONDSTOFFEN'\, 'H'\, 'A'\, ''\, ''\, '0');
CREANCES ET DETTES A UN AN AU PLUS - VORDERINGEN EN SCHULDEN OP TEN HOOGTE EEN JAAR'\, 'H'\, 'A'\, ''\, ''\, '0');
','Chart of Accounts (BE)'
BR,'
sample only
','General Brazilien Portuguese COA (BR)'
en_CA,'
sample only
','General Canadian COA (CA)'
fr_CA,'
sample only
translated and adapted from the General Canadian COA\, with the help
of the Grand Dictionnaire Terminologique:
http://granddictionnaire.com/
Some provisions have been made for Québec-specifics\, namely:
TVQ/TPS terminology\, CSST\, Assurance-emploi\, RRQ
','General French-Canadian (AKA Québécois) COA (CA)'
CO,'
Plan único de Cuentas de Colombia\, elaborado por Rene Real Hernandez (SDI S.A.)\, Francico Padilla (SDI S.A.)\,
Silfredo Godoy Chavez (CaribeNet S.A.)\,
Lourdes Mejía Martinez (CaribeNet S.A.) y Dirk Enrique Seiffert (CaribeNet S.A.)
Si quieres aportar: Contactenos www.caribenet.com - info@caribenet.com
','Chart of Accounts (CO)'
CZ,'
Tomas.Fencl@centrum.cz
Kompletní úètová osnova platná v roce 2001
Osnova má 2 místa pro tvorbu analytik
','Czech chart of accounts (CZ)'
DK,'
sample only
','Default chart of accounts (DK)'
US,'
sample only
','Default chart of accounts (US)'
NL,'
AJ Hettema\, Mon\, 20 Aug 2001
','Dutch Chart of Accounts (NL)'
NL_standard,'
Nederlandstalig Rekeningschema conform het Decimaal Stelsel.
PDF Tammes\, Fri\, 29 Mar 2002 ( remarks or questions to finance@bermuda-holding.com )
Just delete any accounts not needed after importing the scheme\, beats entering all manually (or add -- at the beginning)
Account groups (first number in accountnumber defines to which group it belongs)
0 : Vaste Activa\, Eigen Vermogen\, Voorzieningen en lang vreemd vermogen => Fixed Assets\, Capital\, Accruals and long term loans
1 : Financiele Rekeningen => Financial Accounts
2 : Tussenrekeningen => Intermediate Accounts
3 : Voorraad grond- en hulpstoffen => Stocks (minerals\, parts not yet assembled etc)
4 : Kostenrekeningen => Costs Accounts
5 : Verdeling Directe kosten => Accounts to recharge several Direct Costs to separate departments
6 : Fabricagekosten => Assembly Costs
7 : Voorraad gereed produkt en product in bewerking => Stocks (Trade Articles\, half-finished assemblies\, projects under construction)
8 : Rekeningen voor vaststelling van het verkoopresultaat => Accounts for dediding Sales Result
9 : Rekeningen voor vaststelling van de resultatenrekening => Accounts for dediding Profit & Loss (P/L)
The general idea is to allocate all costs to the 4/5/6 accounts\, all stock transactions to 7 and sales related to 8. At the end of the
year you clean out the separate accounts via x999 and kick the result to the relevant 9xxx series. That way you have a specialized
P/L in the separate accounts and an overview/shirt version of the P/L in the 9 series\, where also various results not related to normal
operations is recorded (tax\, donations\, that kind of thing. Finally the 9999 account is used to kick the result to retained earnings and
related accounts in the balance sheet\, and we are ready for the next year
','Dutch Chart of Accounts following the Decimal Standards as set by the famous Philips Accounting Department (NL)'
EG,'
','Chart of Accounts (EG)'
FR,'
From: Oscar Buijten
Mon\, 6 Aug 2001
insert taxes
update defaults
','Chart of Accounts for France (FR)'
DE,'
Einfacher Deutscher Kontenrahmen => Very Easy German Default Chart
Vorbereitet von / Prepared by Paul Tammes May 9th\, 2002. Kommentar / Comments : finance@bermuda-holding.com
Englische Texte für eigene Zwecke und um Refernz in SQL-Ledger Dokumentation zu erleichtern.
English terms used mostly for my own reference and to make lookup in SQL-Ledger documentation easier.
GIFI-codes werden benutzt/misbraucht um die art der Rechnung zu deuten\, Fehler nicht ausgeschlossen denn
Ich bin kein Deutscher Steuerberater ;-(
GIFI field codes re-used for following specs:
Link: Achtung\, sehr wenig benutzt da mir die Kentnisse zum Deutschen System fehlen. Sehr gut aufpassen und wenn
Ihr Fehler oder Praktische TIPS hat: gerne!
Link: used to a minimum\, update and customization may well be needed!
A0 = Anlagevermögen / Fixed Assets
A1-1 = Warenbestand / Inventory
A1-2 = Forderungen / Liabilities
A1-3 = Liquide Mittel / Assets
A1-4 = Aktive Rechnungsabgrenzung / Closing Account results
E = Erträge / Income
K0 = Wareneinsatz / COGS
K1 = Personalkosten / Salaries etc
K2 = Raumkosten / Rental etc
K3 = Sonstige Kosten / Various costs
NA = Neutrale Aufwendungen / Neutral Costs
NE - Neutrale Erlöse / Neutral Income
P0 = Eigenkapital / Equity
P1 = Rückstellungen / Reserves
P2 = Fremdkapital Langfristig / Liabilities Long Term
P3 = Fremdkapital Kurzfristig / Liabilities Short Term
P4 = Passive Rechnungsabgrenzung / Closing Account results
A0
A1-1
A1-2
A1-3
A1-4
P0
P1
P2
P3
P4
K0
K1
K2
K3
E
NA
NE
Default settings
','Chart of Accounts (DE)'
DE_DATEV,'
DATEV SKR03
','Chart of Accounts (DE)'
DE_SKR03,'
','General COA (DE)'
HU,'
Magyar fõkönyvi számlák\, amelyek csak példaként szolgálnak
','Hungarian chart of accounts (HU)'
IT_cc2424,'
From: Daniele Giacomini
13 ottobre 2003
05 novembre 2003
Il codice GIFI viene usato per rappresentare il codice corrispondente
al bilancio riclassificato\, come da codice civile\, art. 2424.
Il codice in questione e' rappresentato separando i vari elementi
con un punto\, aggiungendo inizialmente un numero: 1 sta per attivo\,
2 sta per passivo\, 3 sta per conto economico.
L'abbinamento tra il piano dei conti e il codice GIFI non e' perfetto
e richiede un controllo ulteriore; inoltre\, non sono stati risolti
i problemi relativi alle sottoclassificazioni previste dal codice civile\,
che pero' non hanno un codice standard corrispondente.
La codifica GIFI è contenuta in un file separato.
Questo file e' scritto usando soltanto la codifica ASCII\, per evitare
problemi di qualunque genere nella scelta della codifica. Pertanto\,
le vocali accentate sono seguite da un apostrofo.
E' disponibile un cliente\, un fornitore e un articolo di prova.
update defaults
','Chart of Accounts for Italy (IT)'
IT,'
From: Luca Venturini
9 Oct 2001
('2001101'5 Conto ('6470005' diventa tassa (negativa)
('2001102'5 IVA su acquisti diventa Iva su acq. (20%)
('2001102'5 Introdotto un conto per ogni aliquota IVA
('2001102'7 Modificato numero di conto per la Ritenuta d'acconto
('2001103'1 Inseriti Fornitore-test e Consulente-test
('2001111'5 Invertito i ruoli di ('6470005' e ('6470010' (erano sbagliati)
('2001111'5 Eliminata l'applicabilita' della RA al cliente test
('2001112'0 Aggiunto IC_expense al conto ('7005005' (mancava un conto di default per i servizi)
foreign exchange gain / loss
insert taxes
Ritenuta d'acconto
IVA Acquisti 4%
IVA Acquisti 10%
IVA Acquisti 20%
IVA Fatture Emesse
IVA su corrispettivi
update defaults
','Chart of Accounts for Italy (IT)'
LV,'
prepared by Kaspars Melkis
Sept. 14\, 2003
checked and edited Sept. 20\, 2003\, D. Simader
','Latvian COA (LV)'
NO,'
charset: ISO-8859-1
http://www.nif.idrett.no/ftp/Lover/doc/kontoplan.htm
http://www.legemiddelverket.no/rundskriv/frahtil/1999/ik-1499.htm
sample only
','Default chart of accounts (NO)'
PY,'
Version: 2.4.6
Submitted by: Mario L. Epp
Date: 2005-01-03
','SQL-Ledger Sample COA - Paraguay (PY)'
PL,'
From: Peter Dabrowski
Sun\, 23 March 2003
','Chart of Account for Poland (PL)'
HK,'
exchange rate
','Default chart of accounts -- sample only (HK)'
ES,'
From: Federico Montesino Pouzols
23 Apr 2002
Taxes in Spain
IVA: 4\, 7 or 16%
IVA soportado
Recargo equivalente: 0.5\, 1 or 4%
IVA repercutido
Recargo equivalente: 0.5\, 1 or 4%
update defaults
','Chart of Accounts for Spain (Cuadro del Plan de Contabilidad español) (ES)'
CH,'
adapted to numeric representation of chart no.
','Swiss chart of accounts (CH)'
TW,'
exchange rate
','Default chart of accounts -- sample only (TW)'
GB,'
','sample COA for UK (GB)'
US,'
modify as needed
','US_General COA (US)'
US_mfg,'
modify as needed
','US_Manufacturing COA (US)'
US_service,'
modify as needed
','US_Service_Company COA (US)'
VE,'
modify as needed
ACTIVO
PASIVO
CAPITAL
INGRESO
EGRESO
HR
','Venezuela General COA (VE)'