Chart of accounts and automatic accounts

The screens of this module are currently only in Serbian (the owner’s decision for v1). Labels below are shown in Serbian with the English meaning in brackets.

The Accounting → Chart of accounts page has two parts: the accounts the programme uses when posting automatically, and the chart of accounts itself with your sub-accounts.

System chart of accounts

The Rulebook on the Chart of Accounts for Companies, Cooperatives and Entrepreneurs (Pravilnik o kontnom okviru za privredna društva, zadruge i preduzetnike, „Službeni glasnik RS“ 89/2020) is built in — 10 classes, groups and three-digit accounts. System accounts cannot be changed or deleted; when the regulation changes, we build in the new version.

Sub-accounts

Under every system account you can open your own sub-account (analytical account) — a code of 4 to 6 digits that begins with an existing three-digit account (e.g. 2419 under 241, 55001 under 550). You choose the accounts by class with the class chips; you add sub-accounts, rename them („Izmeni“ — Edit) and deactivate them (they are not deleted — there may be entries on them). A sub-account that is currently an automatic account cannot be deactivated until you replace it.

Automatic accounts

When posting, the programme does not ask for an account — it reads it from this table. The default accounts follow the Rulebook: customers 204 (foreign 205), suppliers 435 (foreign 436), advances received 430, advances given 154, current account 241, foreign-currency account 244, suspense account 2419, cash 243 (cash payments), VAT on issued invoices 470/471 (advances 472/473), VAT on received invoices 270/271, VAT on advances given 272/273, revenue 614/615 (services and products) and 604/605 (goods), purchases of goods 131, of material 101, material costs 511/512, fuel 513, subcontracted manufacturing services (cooperation) 530, other production services 539, non-production services 550, business entertainment 551, payment transactions 553, taxes and fees 555, exchange differences 563/663, VAT charged on services of foreign entities 276, VAT paid on imports 274/275 and liabilities for customs duty and import VAT 482 (customs debt assessment), the VAT return for the period 479 (payable) and 279 (tax credit); inventory: cost of goods and material sold 501, finished products 120 with the increase/decrease in value 630/631, shortfalls 574, surpluses 674; payroll: gross pay 520, employer contributions 521, reimbursement of employee expenses (commuting, business trips) 529, liabilities for net pay 450, tax 451, contributions 452/453, deductions 469, liabilities to employees 463; other personal income: service contracts 522, copyright contracts 523, other 525, liabilities to natural persons 465 and for tax and contributions 489; depreciation 540 against accumulated depreciation 0239 (a sub-account of equipment 023).

You change any account with the „Promeni“ (Change) button — a system account or your active sub-account is allowed, and only in the class that the purpose requires (customers are always in group 20, suppliers in 43, the bank in 24, VAT in 27/47…). The „Vrati …“ (Reset …) button (with the account number) restores the value from the Rulebook. A change applies to future entries; entries already posted stay on the account on which they were created.

A typical reason for a change: the accountant keeps customers on sub-account 2040 and splits service costs by type — they open the sub-accounts and enter them here, without involving us.