What it is
The base chart is a starting point. Your accountant adds whatever accounts their judgment calls for with Nueva cuenta (New account), in Containn → Configuración (Settings) → Catálogo de cuentas (Chart of accounts). You need the Configurar el catálogo y el mapeo (Configure the chart and the mapping) permission.
When you use it
- Before your first year-end close: the base chart has no equity accounts, and the close needs an equity account with the retained earnings role.
- To see gross margin: cost accounts are not included either.
- Before using Nómina (payroll), Activos fijos (fixed assets) or Bancos (banks), which ask you to pick their accounts: wages payable, withholdings, the asset, its accumulated depreciation, depreciation expense, each bank account.
- When you want a revenue stream on its own line, for example early departure.
Step by step
- Click Nueva cuenta.
- Número de cuenta (account number): yours, unique in the chart (for example, 401-06).
- Nombre (name): as you want to read it in the trial balance and the financial statements.
- Nivel (level) and Cuelga de (parent account): a control account takes level 1 and nothing under parent; a subaccount takes level 2 and the exact number of its control account (for example, 401).
- Naturaleza (normal balance): Deudora (debit) for assets, costs, expenses and discounts; Acreedora (credit) for liabilities, equity and revenue.
- Código agrupador del SAT (SAT grouping code): required. Its first digit decides where the account shows up in the financial statements. See The SAT grouping code, explained.
- ¿Recibe movimientos? (does it take postings?): “Sí, es de último nivel” (yes, detail account) for accounts that take entries; “No, solo agrupa” (no, it only groups) for control accounts. Only detail accounts can be picked when mapping and when entering journal entries.
- Papel en la póliza (role): almost always empty. Fill it in only if the account must play a role; see Account roles.
- Estado (status): Activa (active). Click Guardar (Save): you will see “Cuenta guardada” (account saved).
Example: the account for the year-end close
For example, for the year-end close add 304 “Resultado de ejercicios anteriores” (retained earnings: level 1, credit, code 304, grouping only) and 304-01 “Utilidad de ejercicios anteriores” (prior years' profit: level 2, parent 304, credit, code 304.01, takes postings) with the role resultado_ejercicios_anteriores.
What can go wrong
- “Ya existe la cuenta…” (the account already exists): that number is taken. Every number is unique.
- A parent account number that doesn't exist. Containn doesn't validate it, and the chart of accounts XML carries it as typed. Enter the exact number of the control account.
- Renumbering an account that has activity. The mapping follows it, but journal entries already written keep the number they were written with, and its subaccounts still point to the old number.
- Deactivating instead of reassigning. Accounts are not deleted, they are deactivated, and an inactive account no longer appears when mapping or in the chart of accounts XML. But if a concept or a role still points to it, the daily journal entry keeps using it and the trial balance XML reports it. Reassign first; deactivate after.
- Repeating a role. Two accounts with the same role confuse the automatic processes: Containn uses only one.
Related articles
Account roles: what each one doesA role tells Containn which account to use when it writes an entry on its own: guests, taxes, deposits, suppliers and the year-end close.The SAT grouping code, explainedWhat the Anexo 24 grouping code is, how Containn suggests it when loading the chart, and why its first digit decides where each account shows up.Year-end closeHow Containn zeroes out the income statement accounts at year end and moves the year's profit or loss to the equity account you choose.Chart of accounts in XMLThe chart of accounts file with the SAT grouping code on every account: what it contains, when it is filed and how to download it.