What it is
The base chart is the starting point for your hotel's books: 36 accounts with number, name, level, normal balance and SAT grouping code (the SAT is Mexico's tax authority, and the grouping code is its standard list for reading every taxpayer's trial balance), plus the role some accounts play in the daily póliza, the journal entry. Containn loads it in one step and your accountant adjusts it: the account numbers are yours; the grouping code is what the SAT uses to read your trial balance.
The 13 three-digit accounts are control accounts and only group. The 23 accounts with a dash are detail accounts: they are the only ones that take postings, the ones you pick when mapping a concept and the ones offered when you enter a journal entry by hand.
When you use it
Once, when you start the hotel's accounting. The option only appears while the chart is empty; after that, every new account is added by hand.
Step by step
- In Containn, open Configuración (Settings) and click Abrir (Open) next to Catálogo de cuentas (Chart of accounts).
- Click Cargar catálogo base de México (Load the Mexico base chart). When it finishes you will see “Catálogo base cargado: 36 cuentas nuevas” (base chart loaded: 36 new accounts).
- Review the table with your accountant: number, name, level, normal balance, grouping code and role. Anything they want to change is fixed with the Editar (Edit) pencil.
- Then move on to your concepts: How to map your codes to your accounts.
You need the Configurar el catálogo y el mapeo (Configure the chart and the mapping) permission.
The 36 accounts
Account names are seeded in Spanish, as you will see them on screen; the English meaning is in parentheses.
| Account | Name | SAT grouping code | Normal balance |
|---|---|---|---|
| 101 | Caja (Cash) | 101 | Debit |
| 101-01 | Caja del hotel (hotel cash) | 101.01 | Debit |
| 102 | Bancos (Banks) | 102 | Debit |
| 102-01 | Bancos · depósitos de tarjeta (card deposits) | 102.01 | Debit |
| 102-02 | Bancos · transferencias (transfers) | 102.01 | Debit |
| 102-03 | Bancos · otros cobros (other collections) | 102.01 | Debit |
| 105 | Clientes (Receivables) | 105 | Debit |
| 105-01 | Clientes · huéspedes en casa (in-house guests) | 105.01 | Debit |
| 105-02 | Clientes · empresas y agencias (companies and agencies) | 105.01 | Debit |
| 115 | Inventarios (Inventories) | 115 | Debit |
| 115-01 | Inventario de insumos (supplies inventory) | 115.01 | Debit |
| 118 | Impuestos acreditables pagados (Creditable taxes paid) | 118 | Debit |
| 118-01 | IVA acreditable pagado (input VAT paid) | 118.01 | Debit |
| 201 | Proveedores (Suppliers) | 201 | Credit |
| 201-01 | Proveedores nacionales (domestic suppliers) | 201.01 | Credit |
| 206 | Anticipos de clientes (Customer advances) | 206 | Credit |
| 206-01 | Anticipos de reservas (reservation deposits) | 206.01 | Credit |
| 208 | Impuestos trasladados (Output taxes) | 208 | Credit |
| 208-01 | IVA trasladado (output VAT) | 208.01 | Credit |
| 213 | Impuestos y derechos por pagar (Taxes and duties payable) | 213 | Credit |
| 213-01 | Impuesto sobre hospedaje por pagar (lodging tax payable) | 213.05 | Credit |
| 216 | Otras cuentas por pagar (Other payables) | 216 | Credit |
| 216-01 | Propinas por pagar al personal (tips owed to staff) | 216.10 | Credit |
| 401 | Ingresos (Revenue) | 401 | Credit |
| 401-01 | Hospedaje (rooms) | 401.01 | Credit |
| 401-02 | Alimentos (food) | 401.01 | Credit |
| 401-03 | Bebidas (beverages) | 401.01 | Credit |
| 401-04 | Otros ingresos del hotel (other hotel revenue) | 401.01 | Credit |
| 401-05 | Cargo por servicio (service charge) | 401.01 | Credit |
| 403 | Devoluciones, descuentos o bonificaciones sobre ingresos (Returns, discounts and allowances) | 403 | Debit |
| 403-01 | Descuentos y cortesías (discounts and comps) | 403.01 | Debit |
| 601 | Gastos generales (General expenses) | 601 | Debit |
| 601-01 | Gastos de operación del hotel (hotel operating expenses) | 601.84 | Debit |
| 601-02 | Servicios (luz, agua, gas, internet) (utilities) | 601.84 | Debit |
| 601-03 | Mantenimiento y reparaciones (maintenance and repairs) | 601.84 | Debit |
| 601-04 | Comisiones bancarias (bank fees) | 601.30 | Debit |
What can go wrong
- No equity and no cost accounts. There are no accounts in group 3 (equity) or group 5 (costs). The year-end close needs an equity account with its role, and without cost accounts the income statement shows a gross profit equal to revenue. Add them as explained in How to add your own account.
- No fixed assets, wages payable or withholdings either. Activos fijos (fixed assets) and Nómina (payroll) ask you to pick those accounts: create them before you use those modules.
- A single account for output taxes. Out of the box, IVA (Mexico's value added tax) and ISH (the state lodging tax) land together in 208-01. What can be split and what can't: Taxes: one account per tax.
- It does not load on top of an existing chart. If there are already accounts, the load option does not appear: anything missing is added with Nueva cuenta (New account).
Every base account comes with a proposed code. Before your first filing with the SAT, your accountant checks it against the current list in Anexo 24 (Annex 24 of the annual tax rules, which sets the electronic accounting formats) and changes whatever their judgment calls for. See The SAT grouping code, explained.