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Chart of Accounts Accounting

ACTIVE CODES NOMENCLATURES 1 111 11 STOCK AVAILABLE 111.01 cash in hand Cash 111
.01.001 111.01.002 111.02 Fixed Fund Cash at banks Banks Account Movement 111.02
.001 111.02.002 temporary cash investments 112 112.01 realizable INVENTORIES Fin
ished Products 112.01.001 112.01.002 in Process Raw Materials 112.01.003 112.01.
004 112.01.004 Goods for Resale Warehouse 112.01.100 (-) Provision for adjustmen
t to market value 112.02 CUSTOMERS Duplicates Receivables 112.02.001 112.02.100
(-) Duplicates Discounted 112.02.110 (-) Allowance for Doubtful 112.03 TAXES REC
OVERABLE 112.03.001 112.03.002 IPI MCIs Recoverable Recoverable Recoverable 112.
03.004 112.03.003 IRRF INSS Social Security Withholding 112.04 Recoverable advan
ces TOS 112.04.001 112.04.002 Rounding Anticipated Employee Anticipation Anticip
ation of 13th Salaries 112.04.002 112.04.005 Valleys Employee Salary Advances to
Suppliers 112.04.006 112.05 112.05.001 OTHER RECEIVABLES Other sundry receivabl
es 113 Prepaid expenses 113.01 VALUES TO BE RECOGNIZED Unearned Insurance 113.01
.001 113.01.002 Rentals Unearned Unearned Financial Charges 113.01.002 12 121 LO
NG TERM BUSINESS CREDIT CUSTOMERS 121.01 Duplicates Receivables 121.01.001 121.0
1.100 (-) Duplicates Discounted 121.01.110 (-) Allowance for Doubtful 121.02 121
.02 OPERATIONS WITH PARTNERS. 001 Loans and advances 121.03 OTHER OPERATIONS 121
.03.001 121.03.002 Deposits Deposits 13 131 PERMANENT INVESTMENT APPLICATIONS MI
SCELLANEOUS 131.01 131.01.001 131.01.002 Artwork Property 131.02 CONTRIBUTI ONS
TO OTHER COMPANIES Subsidiaries 131.02.001 131.02.002 132 IMOBILIZAD The Related
Companies TANGIBLE ASSETS 132.01 132.01.001 Land
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Chart of Accounts Accounting
CODES NOMENCLATURES 132.01.002 132.01.003 Homes Furniture and fixtures 132.01.00
4 132.01.005 Machinery and Equipment Data Processing Equipment Vehicles 132.01.0
06 132.01.100 (-) Accumulated Depletion 132.01.110 (-) Accumulated Depreciation
132.02 132.02 INTANGIBLE ASSETS 132.02.002 .001 Patent and Trademark Law for the
Use of Telephone Line 133 DELAY PRE-OPERATING EXPENSES 133.01 133.01.001 133.01
.100 pre-operating expenses (-) Accumulated amortization two PASSIVE 21 STOCK SH
ORT-TERM OBLIGATIONS 211 211.01 SUPPLIERS 211.01.001 Suppliers Product Suppliers
211.01.002 Consumer 211.02 FINANCING MENTS Funding Entity 211.02.001 211.03.001
211.03 LOANS Financial Entity PERSONNEL 211.04 211.04.001 Withdrawals Pro-Labor
es Payable 211.04.002 Salary and Wages Payable Payable 211.04 211.04.003 Resciss
ions .004 Dividend Payable for Investments 211.04.005 211.04.006 Staff to Pay Al
imony Payable 211.05 TAXES AND TAXES Payable MCIs 211.05.001 211.05.002 211.05.0
03 PIS IPI Payable Payable Payable COFINS 211.05.004 211.05. 005 ISS Collapse 21
1.05.006 IRRF Payable 211.06 TAXES SOCIAL 211.06.001 211.06.002 FGTS INSS Payabl
e Payable Payable Contributions Union 211.06.003 211.07 OTHER LIABILITIES Payabl
e 211.07.001 211.07.002 Electricity Telephone Payable 211.07. 003 Rents Payable
211.07.004 Other Accounts Payable 211.08 ANTECIPAÃ Ã The CUSTOMER Customers Payable
211.09 211.08.001 211.09.001 PROVISIONS Provision for Income Tax Provision for
211.09.002 211.09.003 Social Contribution Provision for Income 211.09 13th. 004
Provision for Holiday and third Vacations THE LONG-TERM LIABILITIES 22 221 THE L
ONG-TERM BONDS FINANCING 221.01 221.01.001 MENTS Financial Institutions Payable
221.02 LOANS 221.02.001 Financial Institutions Payable 221.03 TRANSACTIONS WITH
MEMBERS
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Chart of Accounts Accounting
CODES NOMENCLATURES 221.03.001 Loans and Advances 23 231 RESULTS OF FUTURE REVEN
UES TO BE IMPLEMENTED 231.01 ANTECIPAÃ Ã The Future Sales SALES 231.01.001 231.01.0
02 (-) Costs on Future Sales March 31 EQUITY CAPITAL REQUIREMENTS FOR 311 WITH P
ARTNERS 311.01 paid-up capital 311.01.001 311.01.002 Subscribed Capital (-) Capi
tal to be paid 311.02 Capital Reserves RESERVES 311.02.001 311.02.002 311.02.003
Profit Reserves Reserves Reserves for Contingencies Legal 311.02.004 311.02.005
311.03 Revaluation Reserves PROFITS OR Earnings Losses 311.03.001 311.03.002 (-
) Losses 311.03 Profit for the year 311.03.004 .003 (-) Loss for the Period Apri
l 41 RESULT OF AUDITORS INCOME 411 GROSS OPERATING REVENUES 411.01 SALES Product
Sales 411.01.001 411.01.002 411.01.003 Merchandise Sales Service Sales 412 (-)
DEDUCTIONS S / THE GROSS OPERATING REVENUE DEDUCTIONS 412.01 Conditional Sales C
ancelled 412.01.001 412.01.002 412.01.003 Sales Rebates Returns on Sales 412.02
INCIDENTS ON THE SALES TAX GST on Sales 412.02.001 412.02.002 412.02.003 IPI Sal
es PIS on Sales on Sales COFINS 412.02.004 412.02.005 ISS on Service Sales OPERA
TING EXPENSES 42 421 421.01 OPERATING COSTS AND EXPENSES COST OF PRODUCTION, MAR
KETING AND SERVICE CPV 421.01.001 - 421.01.002 Cost of Goods Sold COGS - Cost 42
1.01.003 CSV of Goods Sold - Cost of Services Sold 421.02 PERSONNEL EXPENSES Wit
hdrawals Pro-Labores 421.02.001 421.02.002 421.02.003 Salaries and Wages Overtim
e Pay Family 421.02.004 421.02.005 421.02.006 Additional Warning Unhealthy 421.0
2 Additional .007 Wild Bonus 421.02.008 421.02.009 421.02.010 Night Additional D
amages Article 479 of the CLT Salary 421.02.012 421.02.011 13th Vacations and th
ird Vacations 421.02.013 INSS
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Chart of Accounts Accounting
CODES 421.02.014 421.02.015 421.03 421.03.001 421.03.002 421.03.003 421.03.004 4
21.03.005 421.03.006 421.03.007 421.03.008 421.03.009 421.03.010 421.03.011 421.
03.012 421.03.013 421.03.013 421.03.014 421.03.015 421.03.016 421.03.017 421.03.
018 421.03.019 421.03.020 421.03.021 421.03.022 421.03.023 421.03.024 421.03.025
421.03.026 421.03.027 421.03.028 421.03.029 43 431 431.01 431.01.001 431.01.002
431.01.003 431.02 431.02.001 432 432.01 432.01.001 432.01.002 432.01.003 432.01
.004 432.01.005 432.02 432.02.001 44 441 441.01 441.01.001 NOMENCLATURES FGTS an
d Social Contribution of Fine FGTS FGTS (50%) OTHER EXPENSES OTHER Services Rend
ered by Corporations Services Provided by Individuals Charges INSS s / Services
from Pes. Physical Social Security INSS Retained of Legal Water Consumption Elec
tricity Telephone and fax photocopies / Xerox Cafes, Snacks and Meals Travel and
Subsistence Office Supplies Cleaning Supplies and Conservation Fees Expedientes
Several Freight Transport and Fuels and Lubricants Maintenance Vehicle Maintena
nce Equipment Maintenance Property Rentals Vehicle Rentals Equipment Rentals Rea
l Estate Leasing - Vehicle Leasing Insurance Insurance Property Insurance Equipm
ent Goods Nature of Permanent Impairment Charges Charges Charges Exhaust Amortiz
ation of Other Costs and Overhead RESULTS NON-OPERATING INCOME NOT OPERATING FIN
ANCIAL Unconditional Discounts Received Monetary Liabilities Financial Applicati
ons CAPITAL GAINS Gain on Sale of Assets of the Permanent NON-OPERATING EXPENSES
FINANCIAL Unconditional Discounts Granted Monetary Assets Interest and Fines IO
Fs - Tax on Financial Operations CPMF - Provisional Contribution s / movements;.
CAPITAL LOSSES Financial Loss on Sale of Assets of the Permanent TRANSITIONAL C
LOSING ACCOUNTS FOR THE YEAR PROFIT OR loss reported Determination of Net Income
TYPE S A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3 A3
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CR CR CR CR DV DV DV DV DV DV DV DV DV CR CR CR CR
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