Competitor:

Hary Rafael Tineo Rodríguez

Tuition:
16-0818
Facilitator:
Eulalio Encarnacion
Subject:
Accounting system.
Career:
Business accounting
Date:
June 24, 2020
 FINAL WORK ACCOUNTING SYSTEM
Distinguished participant:
Consult the basic bibliography of the subject and other complementary sources of the course; then perform the
activity described below:

Investigate the following:

1. Definitions of Accounting System

Accounting system is an organized structure through which a company's information is collected as a

result of its operations, using resources such as forms, reports, books, etc. and that presented to
management will allow them to make financial decisions.

An accounting system contains all the company's information, both accounting and financial data. Thanks
to this, it is possible to understand the economic situation of a society quickly and effectively. Through
this type of systems, it is planned to create standards or guidelines to control all the company's
operations, and at the same time classify all day-to-day accounting and financial operations. Therefore,
as a main idea you must know what is used to keep an organization's accounts.

2. Types of Accounting Systems define each one.

Facturation system

Billing systems complete basic day-to-day tasks for businesses, including issuing checks and informing
customers about their overdue payments. They are important to preserve control over the accuracy of
accounting figures and make the service appear more professional and credible to the end recipient. On
the business side, billing tools help document financial activity and prepare it for authorization and
validation.

Payroll management systems

If you're looking to maintain control over your accounts payable and accounts receivable, you should look
for payroll management systems that handle it all. These tools were developed to perform a number of
different tasks, including calculating employee salaries, trimming deductions, depositing salary directly
into staff members' bank accounts, producing tax and payroll forms, and more. In the long term, they will
protect your financial transactions, reduce expenses and help you prepare detailed reports.
Enterprise resource planning systems

This is one of the most important categories of accounting software that combines all the systems used
for product planning, material purchasing, inventory management and control, distribution, accounting,
marketing, finance and human Resources. The latest ERP solutions also offer modules for CRM and
business intelligence, so that the company can learn from its own practices and prepare better strategies
in the future.

Time and expense management systems

These apps were designed to help streamline billing cycles and approve expenses on the fly, and are
typically configurable enough for any business to adjust to the pace of its operation. The rationale is to
help collect payments faster and detect slow and inefficient practices that were not visible before. Its
greatest advantage is being able to produce detailed graphic reports on how time and resources are
being used in each company.

3. Constitution of a double-entry accounting system.

This guarantees a faithful portrait of the economic and financial situation of the company and allows the
annual accounting statements to be prepared and delivered to the Commercial Registry with accurate
data, as well as to declare the corresponding taxes to the Tax Agency. And this without forgetting that
keeping updated accounting not only facilitates advanced payment or investment planning, but also has a
realistic idea of the company's profitability.

The double-entry principle, the oldest form of accounting, makes it possible to record (record) all the
company's business operations in a clear and unequivocal manner.

4. Why is an Accounting System necessary?

The main objective of these systems is to support the management decisions of a company or
organization; The information provided by an accounting system must be timely and efficient, in such a
way that it allows the management area to analyze and classify the information so that it can reach a
certain number of end users (shareholders, clients, owners, government to clients) who are linked to the
business.

In this way, accounting systems must completely adjust to the needs and objectives of the company or
organization. For its correct functioning and implementation, it is necessary that those in charge of the
accounting system take into account the line of business or activity and the competitive strategies they
have established within the market, allowing them to standardize procedures and define cost structures.
These strategies will allow the accounting system to present standardized and easy-to-interpret
information to management, allowing a financial analysis of the company or organization to be carried
out.

5. If you have a good accounting system, you will be able to

1. Savings.

One of the main benefits of having accounting software is savings, thinking in two aspects: time,
streamlining tasks in terms of setting up accounts and searching for data; money, since a much smaller
amount of resources is used (less time and fewer people). Plus, having everything automated reduces
the chance of errors.

2. Improved business management

Managing company income and expense accounts in accounting software means not only having all the
data unified and stored in one place; but rather they facilitate the management and decision-making of
the company. Likewise, useful information will be provided to keep the business running smoothly, taking
it on the right path.

3. Simplification

Keeping accounting up to date and doing it properly has been a big headache for many workers.
However, if there is one thing that accounting software allows, it is to automate work and streamline day-
to-day work, in a simple and correct way.

4. Availability

Having unified and centralized information all in the same accounting software allows us to always have
the data available, accessing it at all times and without any limitations. Just as before we always had to
access it from the same computer or depend on the paper report, today we work with information stored
in the cloud, allowing us to manage the information from any time and place.

5. Confidentiality and security

Cloud solutions allow you to have information that is more secure than ever, stored in completely reliable
and secure systems, far from any computer attack or accident.

6. Procedures to install an Accounting System

1. Have knowledge of the company (through interviews, visits, etc.)

2. Prepare a checklist.
3. Prepare reports.
4. Prepare Chart of Accounts and Procedure Manual.
5. Design forms for all operations.
6. Design reports.
7. Prepare the books.

7. Checklist

It is a form that has all the data of a company related to: its company name, physical location,
commercial/industrial activity, number of employees, equipment, capital, general data, etc. It is supplied
by the person who is going to install the accounting system

8. Reports and how they are integrated.

An accounting information system follows a basic model and a well-designed information system, thus
offering control, compatibility, flexibility and an acceptable cost /benefit ratio. The accounting system of
any company, regardless of the accounting system used, three basic steps must be executed using
related to financial activities; The data must be recorded, classified and summarized, however the
accounting process involves communication to those who are interested and the interpretation of
accounting information to assist in making business decisions.

Record of financial activity: in an accounting system, a systematic record of daily commercial activity
must be kept in economic terms. All types of transactions take place in a company that can be expressed
in monetary terms and that must be recorded in the accounting books . A transaction refers to a
completed action rather than a possible future action. Certainly, not all business events can be objectively
measured and described in monetary terms.

Classification of information: A complete record of all business activities commonly involves a large
volume of data, too large and diverse to be useful to decision makers. Therefore, the information must be
classified into groups or categories. Those transactions through which money is received or paid should
be grouped.

Summary of information: for accounting information used by decision makers, it must be summarized. For
example, a complete account of the sales transactions of a company like Marsseria was too long for
anyone to read. Employees responsible for purchasing merchandise need sales information summarized
by product . Warehouse managers will need sales information summarized by department, while Mars
senior management will need sales information summarized by warehouse.

9. Chart of Accounts (one account for each operation)

A company's chart of accounts is a listing of each account that the organization uses to record the
different accounting transactions that occur due to its operations. Depending on the country, companies
have some flexibility to prepare the chart of accounts according to their needs and what best suits their
reality. The list will be ordered according to the classification of the accounting accounts , that is, they will
be listed as follows: assets, liabilities, capital, income, costs and expenses.

Each catalog account must be accompanied by a unique identifier that can be numeric, alpha or
alphanumeric, depending on the preference of the person in charge of preparing the catalog and the legal
provisions of each country. To summarize the definition, the chart of accounts is a tool in which the
structure of the company is established to account for business activities.

The size of the chart of accounts will always depend on the complexity of the business, so in a
manufacturing company it will be normal for the catalog to be much larger than in one in the commercial
sector.

How to prepare a chart of accounts

The first thing to do when designing a catalog is an analysis of the different transactions that make up the
business operations, so that the format provides enough data for the proper administration of the
company, while complying with with the regulations required by regulatory agents. Keep in mind that a
basic chart of accounts must be easily modified for expansion. Basically, your analysis should identify
whether you want to collect data to meet the following administrative needs:

 Financial information by department

  Project data
 regional data
 Tax authority requirement
 Main sources of profits
 Other important factors identified by management for the catalog
Once the analysis has been done, the next thing is to take the order into consideration. Generally, a
simple chart of accounts uses the following coding:

 Assets 1-0001
 Liabilities 2-0001
 Capital 3-0001
 Income 4-0001
 Costs 5-0001
 Expenses 6-0001
This numbering system helps accountants and bookkeepers record transactions in such a way that
ambiguity can be avoided when an account name is not descriptive enough. Take for example the
Compensated Insurance account, which at first glance is not clear if it is an asset or an insurance
expense. With the numbering system you can clearly identify which group of accounts it corresponds to.

Keep in mind that each account group starts with a different number and that each subaccount or
auxiliary account should start with the number of the control account to which it belongs.

10. Documentation (base forms for records)

Forms are all those documents where the financial information of a company is recorded.

Importance of controlling the forms: cash area, purchasing and inventory area, personnel area,
distribution and marketing area.

For every company it is necessary to create a plan that allows it to control the forms and the information
contained therein, for several reasons:

- Forms designed by hand and reproduced by photocopiers.

- Authorizations in the body of the form that are not understood.

- Omission of important details to process the information, such as: date, person initiating the transaction
or authorizations, lack of pre-enumeration, forms with reduced or inadequate spaces.

- Errors in filling out the forms, due to poor explanation of the fields.

- Uncoded forms.

- Few aesthetics in the design of the shapes.

- Forms in which the identification of the company to which it corresponds is missing.

11. Preparation of documentation by type of company

All operations carried out in a company are formalized through documents or receipts that allow a record
of the way in which they have been carried out, serving as a record in the company's books and as
support for the information that is produced. In the end, its managers make decisions that allow them to
meet the preset objectives.

Within the Industrial Organization we cannot omit this aspect, given the importance they have in
determining industrial costs. Every operation is subject to the issuance of a document or receipt, which is
why it is important to know the integral process of all operations, which in an industrial company, are
carried out to convert inputs into products and which must be used to carry out the cost calculation.

The documentation used is the following:

Ø Materials and/or raw materials sheets.

Ø Entry and exit of manufactured products.
Ø Production order.
Ø Cost sheet.
Ø Work order.
Ø Instruction sheet.
Ø Letters and route sheets.
Ø Quality control sheet.
Ø Other documents and/or receipts.

Materials and/or raw materials sheets.

 These record, archive or document two types of information: the inputs and outputs of the materials
and/or raw materials warehouse.
Inputs are all raw materials and/or materials that enter the warehouse and were purchased by the
purchasing department. And the outputs are the deliveries to the manufacturing process from said
warehouse.

12. Legal and auxiliary books for records (definition, classification and design)

Definition

This concept refers to the files and documents where we collect all the financial information of our
company. In it we write down all the operations carried out during a period of time and which we will have
to periodically legalize in the commercial registry.

Classification: there are two types of accounting books, mandatory and voluntary.

- Mandatory accounting books

The mandatory accounting books are the General Ledger, the Journal Book and the Inventory and
Annual Accounts Book.

The Diary Book

The journal is where we are going to record all the operations of our economic activity as a company in a
clean and chronological order. They will be prepared by financial year, which may or may not coincide
with the calendar year, depending on the type of activity carried out.

The Legislation requires us to start them when the company starts with the registration or opening entry.
We will collect all the operations throughout the year and at the end of the year, we will close it with the
so-called closing entry.

The Book of Inventories and Annual Accounts

The inventory and annual accounts book consists of the following sections:

o Balance Sheet at the beginning of the company.

o Quarterly balances of sums and balances to know how the company is doing.
o The Inventory at the end of the year.
o The Annual Accounts will be where we record the accounting reports that we list below:
o Balance Sheet .
o Profit and loss account .
o Changes in Net Worth .
o Statement of Cash Flows .
o And the Exercise Report .

General Ledger

In this accounting book we will proceed to record all the economic operations that we in turn record in
the Journal Book during the entire financial year and in a clean and chronological manner.

In this way, we will see the balance that remains in each accounting ledger account due to the
operations that we have recorded in the Journal book. This is because all the entries that we have made
in that book, in turn, pass to the General Ledger .

In this book we will see that the accounts are represented in the shape of a "T", where the left side
represents the Debit and the right side is the Credit.

- Voluntary or auxiliary books

Then there are the voluntary or auxiliary accounting books . The latter are increasingly less used by
companies today. This is because current management programs have these tools that facilitate and
automate many of the accounting tasks.

Below, we will list the most common voluntary or auxiliary books , although they are not the only ones
that exist:

o Cash-book.
o Bank Book.
o Warehouse Entry Book.
o Warehouse Output Book.

13. Preparation of books by type of company.

As reported by the BOE , since September 29, 2013, the presentation of company books in electronic
format and electronically in the Commercial Registry is mandatory. Also remember that you have a
maximum of 4 months from the close of the financial year to present the mandatory books

14. Petty Cash Fund

The petty cash fund is a special cash fund that is constantly created and replenished to make minor
payments or small amounts, which if we made them with a check issue, would not have adequate
functionality for operational purposes.

15. Current Account

It is a banking contract where the holder deposits funds in order to access them later. With a checking
account, deposits made can be accessed immediately through ATMs, the teller or bank window, or
checkbooks.

The current account allows clients to carry out the following operations:

Payments can be direct debited through it.

Domiciliary income.
Deposit money.
Withdrawals.
Issue or deposit checks.
Associate debit or credit cards.
Contract other products (loans, mortgages, bank deposits...)

16. Internal, accounting and administrative control system.

Internal control systems are within the company a monitoring and control of the activities carried out
within it. They correct errors and ensure that objectives are met. Each functional area of the company will
present internal control of its activities.

SIAC Administrative Accounting System . It is an application that allows you to manage operations
related to the administration of the company, in terms of sales, collections, settlements, route control,
shifts, etc., and generate reports that allow decision making.

17. Organized accounting department

Accounting is aimed at responding to the communication needs between the different subjects interested
in the company , regardless of the country or region in the world in which a company is located, one of its
priority objectives is to increase its level of competitiveness. , given that companies find themselves in an
increasingly broader, open, unregulated, therefore unprotected market , and as a result they are more
sensitive to the existing free competition (Accounting information).

There is no doubt that today's world has experienced great and profound changes in recent years due,
among other factors, to the growing automation of companies and the greater competition that products
face in the market. This has had effects on the way companies conduct their businesses , which in turn
has deeply impacted the accounting organization in a company.

The environment in which most business organizations operate forces their leaders to increase the
operational flexibility of their organization and quickly adapt to changes and accounting paradigms with
the purpose of achieving greater efficiency or performance.

18. Accounting and financial procedure manual.

The Manual is an instrument not only for the Financial-Accounting Management but for everyone aimed
at the correct management of accounting processes, so that the procedures for the organization,
administration and registration of operations carried out through public resources are unified, and thus
favor the proper use of these in an efficient, fair and timely manner. Furthermore, it constitutes an
essential tool, developed with the purpose of facilitating processes that help sustain efforts, in efficient
and effective management of resources obtained through different sources of income and control of
expenses.

19. Computerized accounting system: definitions.

Computerized Accounting Systems are those that use computers to carry out the accounting movements
of the accounts, managing them until producing the final information. Through a Computerized System
you can have additional Internal Control procedures.

20. Advantages and disadvantages of computerized accounting system.

 Advantages Offered by a Computerized System

Through a Computerized System you can have additional Internal Control procedures.
 Through these, the account balances can be kept updated, such as the auxiliary ledger accounts,
the permanent inventory records and, in general, most of the general ledger accounts. They can
generate additional information almost at no extra cost, since through the Accounting System it
can be kept a sales journal, and with the computer this information can be reordered to show the
totals of daily sales by sales departments by salesperson and by a product.

Instant feedback is available as transactions are made; The person carrying out the transactions
has immediate access to accounting information useful for executing a current transaction. Large
amounts of data can be processed quickly and efficiently, saving time at each step of the
accounting process.

 Disadvantages That A Computerized System Offers For Auditors:

 High investment cost to install it.

 High and complex maintenance cost
 High cost for staff training
 Program Reliability (must be reliable)
 The logic of these must be understandable and with appropriate applications.
 High development cost
 Limited number of reports and queries
 These depend on the system used in the audited entity.
 They need maintenance

21. Importance of computerized accounting system.

The importance of computerized accounting is that it is faster; since through the creation of software or
programs created on the computer, tasks previously typical of accountants can be carried out.
Information can be provided more quickly than a manual one, because the computer instantly performs
tasks that consume a lot of time when done manually; A larger trading volume can be handled; The
number of errors is greatly reduced, because the computer makes the calculations more accurately than
a human being; The use of the computer ensures each entry accurately, this avoids errors, such as
double swiping, swiping to the wrong account, swiping a debit as a credit or vice versa, and swiping the
wrong amount.
 22. Types of computerized accounting systems.

- Unique general journal system.

- Tabular journal.
- Journal and cash system.
- Centralizing system.
- Policy system.
- Accounts receivable system.
- Accounts payable system.
- Legal foundations.

23. Procedure for installing an accounting system.

1. Have knowledge of the company (through interviews , visits, etc.)

2. Prepare a checklist.
3. Prepare reports .
4. Prepare Catalog of Accounts and Procedure Manual
5. Design forms for all operations.
6. Design reports
7. Prepare the books. Initial balance

EYE
It is the guide that explains how we can use the catalog. It tells us which are the debtor or creditor accounts.
Current assets - of debtor origin
11 Cash and Bank
 of debtor origin
 The account is debited and an income is recorded either by check or in cash.
 It is credited when the outflow of money is recorded, whether in check or cash.

111 Cash
 of debtor origin
 cashier and bank assistant
 It is debited if cash comes in
 It is credited if cash comes out

112 Petty cash

 of debtor origin
 He is a cashier and bank assistant
 It is debited every time money enters petty cash.
 It is credited every time money comes out of petty cash.
 is credited to liquidate the petty cash fund

113 Banks
 of debtor origin
 cashier and bank assistant
 It is debited every time money enters the bank.
 It is credited every time money goes out to the bank

12 Accounts receivable
 of debtor origin
 It is debited every time a customer incurs a debt with the company
 It is credited every time the client pays the debt they have with the company
 It is credited if the client pays the debt

13 Inventories
 of debtor origin
 It is debited when the company purchases materials to sell
 It is credited when materials are removed for sale, as long as the perpetual method is used to record the operations.

Fixed assets
21 Lands
 of debtor origin
 is debited when land is acquired
 is credited when the land is sold

22 Buildings
 of debtor origin
 is debited when a building is purchased
 is credited when the building is sold

22D Accumulated depreciation of buildings

 of creditor origin because it is a counterpart
 It is debited when the building is sold.
 is credited to charge the depreciation of the building

23 Machinery and equipment

 of debtor origin
 It is debited when machinery and equipment is acquired
 is credited when machinery and equipment are sold
 23D Accumulated depreciation of machinery and equipment
 of creditor origin in contrast to the machinery and equipment account
 It is debited when any machinery and equipment is sold.
 is credited to charge the depreciation of machinery or equipment

24 Transport equipment
 of debtor origin
 is debited when transportation equipment is purchased
 It is credited when transport equipment is sold

24D Accumulated depreciation of transportation equipment

 of creditor origin because it is in counterpart
 is debited when transport equipment is sold
 credited when depreciation of transportation equipment is charged

Deferred assets
31 Prepaid expenses
 of debtor origin
 It is debited when an expense is paid in advance
 It is credited when the prepaid expense is consumed

311 Prepaid insurance

 It is a prepaid expense.
 It is an auxiliary account
 It is debited when insurance is paid in advance
 It is credited when prepaid insurance is consumed

Liabilities (2)
41 Accounts payable
 of creditor origin
 It is debited when the company pays a debt it has with third parties
 It is credited when the company incurs a debt

42 Documents to pay
 of creditor origin
 It is debited when the company pays a debt it has with a company validated by a document
 It is credited when the company incurs a debt guaranteed by a document

43 Withholdings payable
 of creditor origin
 It is debited when the company pays the withholding it made to the employees
 It is credited when the company withholds a part of its employees' salaries

Capital (3)
51 Capital
 is of creditor origin
 It is credited every time the company sells common stock
 It is debited when the company buys shares of another company

52 Result for the period

 is of creditor origin
 debited to close cost and expense accounts at the end of an accounting period
 is credited to close the income account

Income (4)
61 Sales
 is of creditor origin
 is debited to close at the end of the accounting period
 is accredited to register the sale of merchandise

611 Cash sales

 It is an auxiliary account of the sales account
 is debited to close at the end of an accounting period
 is accredited to register the sale of merchandise for cash

612 Credit sales

 It is an auxiliary account of the sales account
 is debited to close at the end of the accounting period
 is accredited to record the sale of goods on credit

Costs (4)
400 Cost of sales
 of debtor origin
 It is debited if merchandise is purchased as long as the physical method is used to record operations.
 is credited to close at the end of the accounting period

Expenses (5)
100 General and administrative expenses
 of debtor origin
 It is debited whenever the company incurs an expense
 credited when closed at the end of the period

1001 Salaries expenses

 is assistant to the general and administrative expenses account
 It is debited every time the company pays salaries
 is credited to close it at the end of the period

1. Prepare a Pharmacy Chart of Accounts and provide an explanation of each account

Accounting Management Budget Management

Accounts for Posting in the system Accounts for Budget Execution in the system
General
Soc. account Explanatory text FJM Cta Mapping Name PostPre Mapping

LANDS
1000 101110100 Co Land and Right of Way 621 LANDS
1000 101110200 Land Revaluation and Right of Way 621
1000 101110300 Counterpart acquisition of Land and Passage Service 621
1000 101110400 Registration of Land Advance and Right of Way 621
1000 101110500 Land Advance Compensation and Right of Way 621
OTHER CONSTRUCTIONS AND IMPROVEMENTS
1000 101120100 Co Struct. and improvements 639 OTHER CONSTRUCTIONS AND IMPROVEMENTS
1000 101120200 Revaluation. Structure/Improvement 639
1000 101120300 Counterpart acquisition Structures and Improvements 639
1000 101120400 Registration of Structural Advance. and improvements 639
Compensation Advance Payment Structures and
1000 101120500 Improvements 639
MACHINERY AND PRODUCTION EQUIPMENT
1000 101150100 Equipment Cost Electr. and Access. 611 MACHINERY AND PRODUCTION EQUIPMENT
1000 101150200 Revaluation of Electrical Equipment and Accessories 611
1000 101150300 Counterpart Acquisition Eq. Elect. and accessories 611
Registration of Advance Electrical Equipment and
1000 101150400 Accessories 611
Previous Equipment Compensation Electrical and
1000 101150500 Accessories 611
1000 101160100 Cost of Miscellaneous Plant Equipment 611
1000 101160200 Revaluation of Miscellaneous Plant Equipment 611
Counterpart acquisition of Miscellaneous Equipment
1000 101160300 from P 611
Registration of Advance of Miscellaneous Plant
1000 101160400 Equipment 611
1000 101160500 Ant Compensation for Miscellaneous Plant Equipment 611
OFFICE EQUIPMENT AND FURNITURE
1000 101220100 Cost of Furniture and Equipment 617 OFFICE EQUIPMENT AND FURNITURE
1000 101220200 Revaluation of Furniture and EquipmentV 617
1000 101220300 Counterpart acquisition of Furniture and Equipment 617
Registration of Advance Payment of Furniture and
1000 101220400 Equipment 617
Compensation Advance Payment of Furniture and
1000 101220500 Equipment 617
COMPUTING TEAM
1000 101230100 Cost of Computer Equipment 614 COMPUTER EQUIPMENT
1000 101230200 Revaluation of Computer Equipment9 KV 614
1000 101230300 Counterpart acquisition of computer equipment 614
Registration of Advance Payment of Computer
1000 101230400 Equipment 614
Advance Payment Compensation for Computer
1000 101230500 Equipment 614
TRANSPORTATION EQUIPMENT

1000 101240100 Cost of Transportation Equipment 613 TRANSPORTATION, TRACTION AND LIFT EQUIPMENT
1000 101240200 Transportation Equipment Revaluation 613
1000 101240300 Counterpart acquisitionTransport Equipment 613
1000 101240400 Registration by Advance of Transport Equipment 613
Advance Payment Compensation for Transportation
1000 101240500 Equipment 613
TOOLS AND MAJOR SPARE PARTS
1000 101250100 Cost of Tools and Work Equipment 618 TOOLS AND MAJOR SPARE PARTS
1000 101250200 Revaluation Tools and Work Equipment 618
1000 101250300 Counterpart acquisitionTools and Equipment 618
1000 101250400 Advance Payment of Tools and Work Equipment 618
1000 101250500 Comp. Advance of Tools and Work Equipment 618
COMMUNICATION AND SIGNALING EQUIPMENT
1000 101260100 Cost of Communication Equipment 616 COMMUNICATION AND SIGNALING EQUIPMENT
1000 101260200 Communication Equipment Revaluation 616
1000 101260300 Counterpart acquisitionCommunication Equipment 616
1000 101260400 Registration of Communication Equipment Advance 616
Compensation Advance Payments Communication
1000 101260500 Equipment 616
BUILDINGS
1000 107000000 Building in progress 635 BUILDINGS
1000 107000100 Counterpart acquisition Construction in Process 635
1000 107000200 Registration of Advance Construction in Process 635
1000 107000300 Compensation Advance Construction in Process 635
1000 107000400 Construction in Process for analysis 635
1000 107000550 Various Projects 635
1000 107999000 Constructions in Process for Debugging 635
DEPRECIABLE ASSETS
1000 108120000 Accumulation Dept. - Structure and Improvements 636 DEPRECIABLE ASSETS
1000 108140000 Accum Dep. - Hydroturbines and Generators 636
Accumulation Dept. - Electrical Equipment
1000 108150000 Accessories 636
1000 108160000 Accumulation Dept. - Miscellaneous Plant Equipment 636
1000 108220000 Dep. Acum - Furniture and Office Equipment 636
1000 108230000 Accumulation Dept. - Computer Equipment 636
1000 108240000 Accumulation Dept. - Transportation Equipment 636
1000 108250000 Accumulation Dept. - Work Tools and Equipment 636
1000 108260000 Accumulation Dept. - Communication Equipment 636
INVESTMENTS
1000 123000000 Investments in Related Companies T-NORELEVANT INVESTMENTS
1000 123106000 Investments Repurchased from Employees T-NORELEVANT
1000 123107000 Premium on purchase of Shares T-NORELEVANT
1000 124000000 Other Investments T-NORELEVANT
1000 124102000 National Housing Bank T-NORELEVANT
1000 124104000 Share Contribution to the AFP Banreservas T-NORELEVANT
1000 124105000 Acquisitions of Shares in Associated Companies T-NORELEVANT
1000 124106000 Reserves Exchange Agent, S. TO. T-NORELEVANT
1000 124107000 Real Estate Reserves T-NORELEVANT
1000 124108000 Investments & Reserves, S. TO. T-NORELEVANT
1000 124109000 Tenedora Banreservas, S. TO. T-NORELEVANT
1000 124110000 Grupo Financiero Banreservas, S. TO. T-NORELEVANT
1000 126000000 Investments in Financial Certificates T-NORELEVANT
BANKS
1000 130101010 Account Conciliation Nomi. Reser 010-700146-2 T-BANKS BANKS
1000 130101011 Cks. Account Payroll Reserves 010-700146-2 T-BANKS
1000 130101012 Reservations Account Dept. 010-700146-2 T-BANKS
1000 130101013 Credit Notes -Reser 010-700146-2 T-BANKS
1000 130101014 N/A Account Reservations 010-700146 -2 T-BANKS
1000 130101015 Transfer Debit-Reser 010-700146-2 T-BANKS
1000 130101016 Transfer Credit-Reser Account. 010-700146-2 T-BANKS
1000 130101020 Conciliation G. Fixed Reserve 01-700062-8 T-BANKS
1000 130101021 Cks. Fixed Expenses-Reser 01-700062-8 T-BANKS
1000 130101022 Account Dept. Fixed Expenses-Reser 01-700062-8 T-BANKS
1000 130101023 N/A Account Fixed Expenses-Reser 01-700062-8 T-BANKS
1000 130101024 N/A Account Fixed Expenses-Reser 01-700062-8 T-BANKS
1000 130101025 Transfer D Fixed Expenses-Reser. 01-700062-8 T-BANKS
1000 130101026 Transfer c. Fixed Expenses Reser. 01-700062-8 T-BANKS
1000 130101030 Prest Reconciliation Labor 01-0240703-7 T-BANKS
1000 130101031 Cks. Account Lab Benefits 01-0240703-7 T-BANKS
1000 130101032 Account Dept. Lab Benefits 01-0240703-7 T-BANKS
1000 130101033 N/A Labor Benefits 01-0240703-7 T-BANKS
1000 130101034 N/A Labor Benefits 01-0240703-7 T-BANKS
1000 130101035 Transfer d. Labor Perst 01-0240703-7 T-BANKS
1000 130101036 Transfer c. Prest. Labor 01-0240703-7 T-BANKS
1000 130101040 Council Account Fuel. Reser 01-0700103-9 T-BANKS
1000 130101041 Cks. Account Fuel 01-0700103-9 T-BANKS
1000 130101042 Reser Fuel Dept. 01-0700103-9 T-BANKS
1000 130101043 N/A Fuel Reser 01-0700103-9 T-BANKS
1000 130101044 N/A Fuel-Reser 01-0700103-9 T-BANKS
1000 130101045 Transfer / D Fuel Reservoir 01-0700103-9 T-BANKS
1000 130101046 Transfer c. Fuel Reser 01-0700103-9 T-BANKS
1000 130101060 Council Account Engineering Works 01-237812-6 T-BANKS
1000 130101061 Cks. Engineering Works 01-237812-6 T-BANKS
1000 130101062 Engineering Works Dept. 01-237812-6 T-BANKS
1000 130101063 N/A Engineering works 01-237812-6 T-BANKS
1000 130101064 Debt Notes-Engineering Works 01-237812-6 T-BANKS
1000 130101065 Transfer d. Engineering Works 01-237812-6 T-BANKS
1000 130101066 Transfer c. Engineering Works 01-237812-6 T-BANKS
1000 130101070 Account Conciliation Medical Plan 01-0700220-5 T-BANKS
1000 130101071 Cks. Account Medical Plan 01-0700220-5 T-BANKS
1000 130101072 Account Dept. Medical Plan 01-0700220-5 T-BANKS
1000 130101073 N/A Account Medical Plan 01-0700220-5 T-BANKS
1000 130101074 N/A Account Medical Plan 01-0700220-5 T-BANKS
1000 130101075 Transfer d. Account Medical Plan 01-0700220-5 T-BANKS
1000 130101076 Transfer Credit Account Medical Plan 01-0700220-5 T-BANKS
1000 130101100 Retirement Plan Reconciliation-Reser 01-700282-5 T-BANKS
1000 130101101 Cks. Retirement Plan Reserves 01-700282-5 T-BANKS
1000 130101102 Retirement Plan Dept. Reserves 01-700282-5 T-BANKS
1000 130101103 N/A Reser Retirement Plan 01-700282-5 T-BANKS
1000 130101104 N/A Reser Retirement Plan 01-700282-5 T-BANKS
1000 130101105 Transfer d. Reser Retirement Plan 01-700282-5 T-BANKS
1000 130101106 Transfer c. Reser Retirement Plan 01-700282-5 T-BANKS
1000 130101110 Council Account Prod. of Energy 01-0237815-0 T-BANKS
1000 130101111 Cks. Account Prod. Energia-Reser 01-02378150 T-BANKS
1000 130101112 Account Dept. Prod. from Energia-Resev 01-02378150 T-BANKS
1000 130101113 N/A Energy Prod-Reser 01-02378150 T-BANKS
1000 130101114 N/A Prod. from Energia-Reser 01-02378150 T-BANKS
1000 130101115 Transfer d. Reser Energy Prod 01-02378150 T-BANKS
1000 130101116 Transfer c. Energy Prod-Reser 01-02378150 T-BANKS
1000 130101130 Account Conciliation Suppliers-Reser 01-0237813-4 T-BANKS
1000 130101131 Cks. Account Suppliers-Reser 01-0237813-4 T-BANKS
1000 130101132 Account Dept. Suppliers-Reser 0102378134 T-BANKS
1000 130101133 N/A. Suppliers-Reser 010-237813-4 T-BANKS
1000 130101134 Debit Notes Suppliers-Reser 0102378134 T-BANKS
1000 130101135 Transfer d. Reser Suppliers 0102378134 T-BANKS
1000 130101136 Transfer c. Reser Suppliers 01-0237813-4 T-BANKS
1000 130101170 Council Account Transmission Reser 010-240384-8 T-BANKS
Cks. Account Transmission-Reservations 010-020384-
1000 130101171 8 T-BANKS
Account Dept. Transmission- Reservations 010-
1000 130101172 0240384-8 T-BANKS
1000 130101173 N/A Transmission -Reser 010-0240384-8 T-BANKS
1000 130101174 N/A Transmission -Reser 010-0240384-8 T-BANKS
1000 130101175 Transfer D.Transmission Reser 010-0240384-8 T-BANKS
1000 130101176 Transfer c. Transmission Reser 010-024384-8 T-BANKS
1000 130101190 Council Letters of Cred. Reser 01-0237809-6 T-BANKS
1000 130101191 Cks. Letters of Cred. Reser 01-02378096 T-BANKS
1000 130101192 Dep. Letters of Credit -Reser 01-02378096 T-BANKS
1000 130101193 N/A Letters of Cred. Reser 010-237809-6 T-BANKS
1000 130101194 N/A Letters Cred. Reser 01-0237809-6 T-BANKS
1000 130101195 Transfer D. Letters of Cred. Reser 01-0237809-6 T-BANKS
1000 130101196 Transf Cred.-Letters of Cred.-Reser 01-0237809-6 T-BANKS
1000 130101200 Financial Reconciliation Spec. Reser 240-007901-8 T-BANKS
1000 130101201 Cks. Financ. Spec. Reserve 240-007901-8 T-BANKS
1000 130101202 Financial Dept. Spec. Reser 240-007901-8 T-BANKS
1000 130101203 N/A. Financ. Spec. Reser 240-007901-8 T-BANKS
1000 130101204 Notes from Deb. Financ. Spec. Reser 240-007901-8 T-BANKS
1000 130101205 Transfer Deb. Financ. Spec. Reser 240-007901-8 T-BANKS
1000 130101206 Transfer c. Financ. Spec. Reser 240-007901-8 T-BANKS
1000 130101210 Council Cta Master Concen. Resv 010-248962-9 T-BANKS
1000 130101211 Cks Cta. Teacher Concen. Reser 010-248962-9 T-BANKS
Account Dept. Teacher Concen. Reser 240-10248962-
1000 130101212 9 T-BANKS
1000 130101213 N/A Master Concen. 240-10-248962-9 T-BANKS
1000 130101214 N/A Account Teacher Concen 0-10-248962-9 T-BANKS
1000 130101215 Transfer D.Cta. Teacher Concen 010-248962-9 T-BANKS
1000 130101216 Transfer Cr.Act. Teacher Concen 010- 248962-9 T-BANKS
1000 130101220 Council Account Sports Committee 010-238080-5 T-BANKS
1000 130101221 Cks Cta. Reser Dept. Committee 010-238080-5 T-BANKS
1000 130101222 Dep. Cta Committee Sports. Reser 010-238080-5 T-BANKS
1000 130101223 N/C Sports Committee Reser 010-238080-5 T-BANKS
1000 130101224 N/A Sports Committee Reser 010-238080-5 T-BANKS
1000 130101225 Transfer d. Reser Dept. Committee 010-238080-5 T-BANKS
Transfer Credit Sports Committee Reser 010-238080-
1000 130101226 5 T-BANKS
1000 130101240 Account Conciliation Reception Income 01-0237814-2 T-BANKS
1000 130101241 Cks. Income Receiving Account 01-0237814-2 T-BANKS
1000 130101242 Income Receiving Dept. 01-0237814-2 T-BANKS
1000 130101243 N/A Receipt Account Income 01-0237814-2 T-BANKS
1000 130101244 N/A Account Reception Income 01-0237814-2 T-BANKS
1000 130101245 Transfer d. Account Reception Income 01-0237814-2 T-BANKS
1000 130101246 Transfer c. Income Receipt Account 01-0237814-2 T-BANKS
1000 130101250 Operational Account 240-010706-2 T-BANKS
1000 130101251 Cks Cta. Operational Reser 240-010706-2 T-BANKS
1000 130101252 Account Dept. Operational Reser 240-010706-2 T-BANKS
1000 130101253 Credit Notes Operational Account 240-010706-2 T-BANKS
1000 130101254 Debit Notes Operational Account 240-010706-2 T-BANKS
1000 130101255 Transfer Debit Operational Account 240-010706-2 T-BANKS
1000 130101256 Transfer Operational Account Credit 240-010706-2 T-BANKS
1000 130101300 Inactive Account Teacher Concent 010-248962-9 T-BANKS
1000 130101301 Inactive Cks 010-248962-9 T-BANKS
1000 130102010 Council General Account Banco Popular 01-15487-7 T-BANKS
1000 130102011 Cks Cta. General Banco Popular 01-15487-7 T-BANKS
1000 130102012 Dep General Account Banco Popular 01-15487-7 T-BANKS
1000 130102013 N/A Account General Popular Bank 01-15487-7 T-BANKS
1000 130102014 N/A Account General Popular Bank 01-15487-7 T-BANKS
1000 130102015 Transfer d. Cta Gral B. Popular 01-15487-7 T-BANKS
Transfer Credit Account General Banco Popular 01-
1000 130102016 15487-7 T-BANKS
1000 130103010 BHD General Account Reconciliation 039-7223001-3 T-BANKS
1000 130103011 Cks. General Account BHD 039-7223001-3 T-BANKS
1000 130103012 General Account Dept. BHD 039-7223001-3 T-BANKS
1000 130103013 Credit Notes General Account BHD 039-7223001-3 T-BANKS
1000 130103014 Debit Notes General Account BHD 039-7223001-3 T-BANKS
1000 130103015 Transfer d. Account General BHD 039-7223001-3 T-BANKS
1000 130103016 Transfer Credit Account General BHD 039-7223001-3 T-BANKS
1000 130201010 Account Conciliation Dollars 2221-02-04010001 T-BANKS
1000 130201011 Cks Dollar Account 2221-02-04010001 T-BANKS
1000 130201012 Dollar Account Dept. 2221-02-04010001 T-BANKS
1000 130201013 N/A Account .Reser Dollars 2221-02-04010001 T-BANKS
1000 130201014 Debit Notes Dollar Account 2221-02-04010001 T-BANKS
1000 130201015 Transfer d. Dollar Account 2221-02-04010001 T-BANKS
1000 130201016 Transfer Credit Account Dollars 2221-02-04010001 T-BANKS
1000 130202010 Council Account Dollars 240-001979-6 T-BANKS
1000 130202011 Cks Cta Dollars 240-001979-6 T-BANKS
1000 130202012 Dollar Account Dept. 240-001979-6 T-BANKS
1000 130202013 Credit Notes Account Dollars 240-001979-6 T-BANKS
1000 130202014 Debit Notes Account Dollars 240-001979-6 T-BANKS
1000 130202015 Transfer d. Account Dollars 240-001979-6 T-BANKS
1000 130202016 Transfer c. Account Dollars 240-001979-6 T-BANKS
1000 130300000 Working Funds T-BANKS
1000 130300010 Corporate Main Cash T-BANKS
1000 130400000 Petty Cash Funds T-BANKS
1000 130400100 Advances p. Petty Cash Funds T-BANKS
1000 130400999 Petty Cash Funds, (Values to be Debugged) T-BANKS
1000 130600000 Currency purchases T-BANKS
DEBTOR
1000 140100000 Customer accounts receivable T-Debtor DEBTOR
1000 140100100 Accounts receivable Contract Market T-Debtor
1000 140100200 Accounts receivable Mercado Spot T-Debtor
1000 140100300 Accounts receivable Right of Connection T-Debtor
1000 140100400 Accounts receivable Interest Debtor Balances T-Debtor
1000 140100500 Accounts receivable Marketing T-Debtor
1000 140100991 CXC Particulars Normal Fact (values to be debugged) T-Debtor
1000 140100992 CCXC Customer Services (values to be debugged) T-Debtor
Accounts receivable from customers, Values to be
1000 140100999 Debugged. T-Debtor
1000 140200000 Accounts/collect Related Company T-Debtor
Accounts/collect Sales of Materials between
1000 140200400 companies T-Debtor
1000 140200500 Cash deficit T-Debtor
COLLABORATING DEBTOR
1000 140300000 Official and Employees T-NORELEVANT COLLABORATING DEBTOR
1000 140300010 Employee Accounts Receivable T-NORELEVANT
1000 140300020 CxC Employees subject to Liquidation T-Debtor
1000 140300030 Initial Progress of Housing Projects T-NORELEVANT
1000 140400000 Other Accounts Receivable T-NORELEVANT
1000 140400030 Other CxC Loans T-NORELEVANT
1000 140400040 Account Operational Club T-Debtor
1000 140400050 Payments to FJM Pharmacy Accounts T-NORELEVANT
Accumulated Provision for Uncollectible Accounts
1000 140900000 (credit) T-Debtor
1000 141100000 Accounts Receivable Retirement Plan T-NORELEVANT
1000 141200000 Accounts Receivable Balance Correction T-NORELEVANT
1000 141300100 Account Receivable Cash Transfer - Transm. T-Debtor
1000 141300200 Account Receivable Cash Transfer - Hydro. T-NORELEVANT
1000 141300300 Account Receivable Transfer Cash T-NORELEVANT
EXPENDABLE MATERIAL
1000 150500000 Expendable Material 331 EXPENDABLE MATERIAL
1000 150500010 Expendable Material to Reclassify 331
INVENTORY
1000 150800030 Inventories T-NORELEVANT INVENTORY
1000 150800040 Other Inventories T-NORELEVANT INVENTORY
1000 155100400 Miscellaneous T-NORELEVANT
FIXED ASSETS
1000 155200300 Fixed Asset T-NORELEVANT FIXED ASSETS
1000 155200400 Miscellaneous T-NORELEVANT
1000 155300000 Compensation Materials Entry/Invoice Reception T-NORELEVANT
1000 155400000 Stock Transfer T-NORELEVANT
1000 155999991 Matt. and Electrical Supplies. local values to debug T-NORELEVANT
1000 155999992 Miscellaneous (fuel)(values to be debugged) T-NORELEVANTE
1000 155999993 Matt. and Outdoor Electrical Supplies Val. debug T-NORELEVANTE
1000 155999999 Merchandise in Transit to Debug T-NORELEVANT
1000 160100010 Expenses Paid x Previous - Insurance T-NORELEVANTE
1000 160100020 Expenses Paid x Previous - Rentals T-NORELEVANT
1000 160100030 Bonds and Deposits T-NORELEVANT
1000 160200000 Expenses Paid x Previous - Other Anticipated T-NORELEVANT
 Expenses
Accumulated Expenses 2001 (For Reclassification.
1000 160300000 Capital) T-NORELEVANT
CURRENT ASSETS
1000 170000000 Other current assets T-NORELEVANT CURRENT ASSETS
1000 170101000 Miscellaneous Deferred Debits T-NORELEVANT
1000 170102000 Miscellaneous Deferred Debits (to Reclassify) T-NORELEVANTE
1000 170103000 Bonds and Deposits T-NORELEVANT
1000 180101000 Financial Certificates T-NORELEVANT
1000 190000000 Works in Execution and Project Management T-NORELEVANT
1000 201101000 SHARES ISSUED T-NORELEVANT
1000 201102000 SHARES SUBSCRIBED T-NORELEVANT
1000 204101000 SHARES ISSUED T-NORELEVANT
1000 204102000 SHARES SUBSCRIBED T-NORELEVANT
1000 208000000 Contributions, Contributions and Capital Donations T-NORELEVANTE
1000 213000000 CAPITAL DISCOUNTS IN SHARES T-NORELEVANTE
1000 214000000 Adjustment in Previous Years T-NORELEVANT
1000 215000000 Retained earnings T-NORELEVANT
1000 216000000 NET PROFITS - NOT APPROPRIATE T-NORELEVANT
1000 217000000 CAPITAL IN REQUIRED SHARES T-NORELEVANT
1000 219000000 CAPITAL RESERVES T-NORELEVANT
1000 220000000 Property Revaluation T-NORELEVANTE
1000 220220000 Office Equipment Revaluation T-NORELEVANT
1000 220240000 Transportation Equipment Revaluation T-NORELEVANTE
1000 221100000 Repurchased Bonds T-NORELEVANT
1000 221200000 Repurchased and Available Bonds T-NORELEVANTE
1000 222100000 Long-Term Accounts Payable T-NORELEVANT
1000 224100000 Long Term Loans in US$ T-NORELEVANT
1000 224200000 Long Term Loans in RD$ T-NORELEVANTE
1000 225100000 Financial Certificate T-NORELEVANTE
1000 225200000 Deferred Credit T-NORELEVANT
1000 231100000 Bank loans in US$ current liabilities accumulating T-NORELEVANT
1000 231200000 Bank loans in RD$ Current Liabilities Accumulated T-NORELEVANTE
1000 231200100 Bank loans in RD$ Current Liabilities Accumulated T-NORELEVANTE
1000 231300000 Bank loans in RD$ Current Liabilities T-NORELEVANTE
CREDITORS
1000 232100000 Accounts Payable National Suppliers T-Creditor CREDITORS
1000 232100999 Other Local Suppliers (to be refined) T-Creditor
1000 232200000 Accounts Payable to Foreign Suppliers T-Creditor
1000 232300000 Related companies T-Creditor
1000 232300810 Accounts Payable to Corporate T-Creditor
1000 232400010 Accounts Payable - Cubications T-Creditor
1000 232400020 Accounts Payable - Guarantee retentions T-NORELEVANT
1000 232400030 Contract Legalization T-NORELEVANT
OTHER ACCOUNTS PAYABLE
1000 232600000 Other Accounts Payable T-NORELEVANTE OTHER ACCOUNTS PAYABLE
1000 232600010 Payroll Payable T-NORELEVANTE
1000 232600011 Payroll Compensation T-NORELEVANT
1000 232600020 Payroll Fixed Expenses T-Creditor
1000 232600030 CXP Subject to Liquidation T-NORELEVANTE
1000 232600050 CxP Replenishment of Petty Cash Funds T-NORELEVANTE
1000 232600060 Account to Pay Returned Checks T-NORELEVANTE
1000 232700000 Debtor Advance T-NORELEVANT
1000 232800000 Accumulated Employee Benefits before capitalization T-NORELEVANT
1000 232900000 CXP Balance Correction T-NORELEVANTE
1000 232999000 Inactive accounts payable T-NORELEVANTE
1000 232999020 Vouchers created for correction T-NORELEVANT
1000 233100000 Account Payable Cash Transfer - Corporat T-NORELEVANT
1000 235000000 Consumer Deposits T-NORELEVANT
1000 237000000 Accrued interest payable. T-NORELEVANTE
1000 237100000 Bank Loans in US$ T-NORELEVANT
1000 237200000 Bank Loans in RD$ T-Creditor
1000 240000000 Accruals and Withholdings Payable. T-NORELEVANT
1000 240100000 Accumulated Provisions T-NORELEVANT
1000 240100010 Easter Royalty Provision T-NORELEVANTE
1000 240100020 Unemployment Provision T-NORELEVANTE
1000 240200010 Ret. Payroll x pay: Social Security T-NORELEVANTE
1000 240200020 Ret. Payroll x pay: Medical Insurance T-NORELEVANT
1000 240200021 Contributi Regime Health Services Plan T-NORELEVANTE
1000 240200030 Ret. Payroll x pay SAVICA (Books) T-NORELEVANT
1000 240200031 SAVICA, Happy Mother T-NORELEVANT
1000 240200032 SAVICA, Merry Christmas T-NORELEVANT
1000 240200040 Ret. Payroll x pay: Workers' Bank T-NORELEVANT
1000 240200050 Ret. Payroll x pay: Retirement Plan T-NORELEVANTE
1000 240200060 Ret. Payroll x pay: Assoc. Peravia AyP T-NORELEVANTE
1000 240200070 Ret. Payroll x pay: Cafeteria T-NORELEVANTE
1000 240200080 Ret. Payroll x pay: CODIA T-NORELEVANTE
1000 240200090 Ret. Payroll x pay: Fund. by Cred. Educational T-NORELEVANT
1000 240200100 Ret. Payroll x pay: Inst. Born of Housing T-NORELEVANT
1000 240200110 Ret. Nom. x pay Toys (Savica) T-NORELEVANTE
1000 240200120 Ret. Payroll x pay: SAVICA Funeral Plan T-NORELEVANTE
1000 240200130 Ret. Payroll x pay: Club CDE T-NORELEVANT
1000 240200140 Ret. Payroll x pay: National Assets T-NORELEVANTE
1000 240200150 Ret. Payroll x pay: INFOTEP T-NORELEVANT
1000 240200160 Ret. Payroll x pay: Reserve Bank T-NORELEVANT
1000 240200170 Time Recognition T-NORELEVANT
1000 240200200 S/Employee Income Tax T-NORELEVANT
1000 240200210 Dom Association. from Prof. Adm (ADOPA) T-NORELEVANTE
1000 240200230 Employee Withholdings T-NORELEVANT
1000 240200240 Intermediate amount loan T-NORELEVANT
1000 240200250 Small amount loan T-NORELEVANT
1000 240200300 AFP LAW 87-01 T-NORELEVANT
1000 240200310 Unpaid Withholding T-NORELEVANTE
1000 240200330 Accumulation, bank commissions Taxes 0.15% T-NORELEVANTE
1000 240300010 Income tax 2% T-NORELEVANTE
1000 240300020 Withholding 2% Hon-Comis x Serv Incl Costs T-NORELEVANT
1000 240300021 Withholding 10% for Contract Guarantee T-NORELEVANT
1000 240300030 ITBIS 18% X PAY T-NORELEVANT
1000 240300040 Withholding 10% for Services T-NORELEVANTE
1000 240300041 Withholding 2% Hon-Comis x Serv incl Costs T-NORELEVANT
1000 240300050 Withholding 10% Rent of B Furniture and Real Estate T-NORELEVANT
1000 240300060 Withholding 16% Itbis Advertising Services T-NORELEVANT
1000 240300070 Withholding 1% Construction Union T-NORELEVANT
1000 240300080 Withholding 25% for payment of Dividends T-NORELEVANTE
1000 240300090 Withholding 2% for Purchase of Goods T-NORELEVANT
1000 240300100 Withholding 10% Rent of furniture and real estate T-NORELEVANT
1000 240300110 Withholding 30% of the ITBIS T-NORELEVANT
1000 240300120 100% ITBIS retention T-NORELEVANT
1000 240300130 Withholding of 1 x 1,000 Codia T-NORELEVANTE
1000 240300200 Contract Discount 5% T-NORELEVANT
1000 240300210 Ret 5% acquisition of goods and services Suppliers T-NORELEVANTE
1000 240300211 Ret 0.5% acquisition of goods and services Law 182-9 T-NORELEVANTE
1000 240300220 Ret.5% engineers acquisition of goods and services T-NORELEVANT
1000 240300221 Ret 0.5% Engineers acquisition of goods and Services T-NORELEVANT
1000 240300230 Income Tax, 5% T-NORELEVANTE
1000 240300240 Withholding 25% S/Income Paid Abroad T-NORELEVANT
1000 240300250 Ret 25% S/Income Persons F. and Legal Law 172/7 T-NORELEVANTE
1000 240300310 Various Withholdings 15% T-NORELEVANTE
MATRIX
1000 501150000 Coordinating Body 432 MATRIX
1000 501160000 Franchises to Countries 434
1000 501170000 Franchises to the City 432
1000 501180000 Franchises to Municipalities 432
COLLABORATORS
1000 501200110 Permanent Staff Salaries 111 FIXED SALARY
1000 501200130 Hired Personal Salary 121 STAFF SALARY CONT. AND/OR EQUALIZED
1000 501200140 Personal Salary Days 141 WAGES
1000 501200150 Salary over wages 142 OVERWORK
1000 501200160 Nominal Personal Salary 122 NOMINAL PERSONAL SALARY
1000 501200170 Military salaries 137 COMPENSATION FOR SECURITY SERVICES
1000 501200180 Pensioner Salaries 411 PENSIONS AND RETIREMENTS
1000 501200210 Bonuses - Overtime 133 COMP. FOR EXTRAORDINARY HOURS
1000 501200220 Bonuses - Incentives 133 COMP. FOR EXTRAORDINARY HOURS
1000 501200230 Bonuses -Vacation Bonus 131 SENIORITY PREMIUM
1000 501200240 Bonuses -Attention to Employees 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200250 Bonuses - Courses for Employees 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200260 S/Income Tax 10% business coverage Advisor 297 TAXES, DUTIES AND FEES
1000 501200261 S/Income Tax 5% business coverage Contract 297 TAXES, DUTIES AND FEES
1000 501200270 Service Compensation Loaned in Vacac. 136 COMP. OF SERVICES PROVIDED ON HOLIDAY
1000 501200280 Subsistence allowance 161 DIETS IN THE COUNTRY
1000 501200310 Professional fees 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200320 Technical Fees 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200330 Special Services Fees 152 FEES FOR SPECIAL SERVICES
1000 501200340 Honor. By Serv. IT Area 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200350 Remuneration by equal system 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200360 Remuneration for adjustments T-NORELEVANTE #N/A
1000 501200370 Audits and studies 293 AUDITS AND FINANCIAL STUDIES
1000 501200380 Serv loan by companies 296 TECHNICAL AND PROFESSIONAL SERVICES
1000 501200381 Professional Fees for Construction Inspection 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200390 Other Personal Services 299 OTHER NON-PERSONAL SERVICES
1000 501200391 Professional Fees for Construction Inspection 151 PROFESSIONAL AND TECHNICAL FEES
1000 501200392 Other Services Provided (pra) 121 STAFF SALARY CONT. AND/OR EQUALIZED
1000 501200410 Representation Expenses in the Country 162 REPRESENTATION EXPENSES ABROAD
1000 501200420 Representation Expenses Abroad 162 REPRESENTATION EXPENSES ABROAD
1000 501200510 Easter regalia 181 EASTER REGALIA
1000 501200520 Bonuses 182 BONUSES
1000 501200530 Employment benefits 183 EMPLOYMENT BENEFITS
1000 501200540 Vacation Payment 184 VACATION PAYMENT
1000 501200550 Other Bonuses and Incentives 182 BONUSES
1000 501200560 Contribution to the Retirement Plan 192 CONTRIBUTIONS TO PENSION INSURANCE
1000 501200570 Contribution AFP LAW 87-01 192 CONTRIBUTIONS TO PENSION INSURANCE
1000 501200580 Occupational Risk Contribution 193 CONTRIBUTIONS TO WORKPLACE RISK INSURANCE
1000 501200590 Labor Bonds 291 COURT EXPENSES
1000 501200610 Scholarships 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200620 Professional Improvement Scholarships 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200630 study trips 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200640 Training and Training Scholarships 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200650 INFOTEP 424 SCHOLARSHIPS AND STUDY TRIPS
1000 501200710 Medical services 273 PERSONAL INSURANCE
1000 501200720 Funeral Services 294 FUNERAL SERVICES AND RELATED EXPENSES
1000 501200810 Social Security Contributions 192 CONTRIBUTIONS TO PENSION INSURANCE
1000 501200820 Health and Occupational Risk Insurance Contributions 191 CONTRI. TO HEALTH INSURANCE AND LAB RISKS
1000 501200830 Pension Insurance Contributions 192 CONTRIBUTIONS TO PENSION INSURANCE
MATERIALS AND SUPPLIES
1000 501300010 Materials and Supplies- Stationery 331 DESKTOP PAPER
1000 501300020 Materials and Supplies-Equip. office minors 392 DESK, OFFICE AND TEACHING SUPPLIES
1000 501300030 Materials and Supplies- Sum. cleaning 391 CLEANING MATERIAL
1000 501300040 Materials and Supplies - Uniforms and Accessories 323 CLOTHING
1000 501300050 Materials and Supplies - Medical Supplies 393 MINOR MEDICAL - SURGICAL SUPPLIES
1000 501300060 Materials and Supplies - Food and Snacks 311 FOOD AND DRINKS FOR PEOPLE
1000 501300080 Materials and Supplies - Miscellaneous Supplies 399 MISCELLANEOUS TOOLS
1000 501300090 Materials and Supplies - Other Agrofore Products 313 AGROFOREST AND LIVESTOCK PRODUCTS
1000 501300100 Materials and Supplies- Footwear 324 SHOES
1000 501300110 Materials and Supplies - Teaching Texts 335 TEACHING TEXTS
1000 501300120 Materials and Supplies - Other products of paper 332 PAPER AND CARDBOARD PRODUCTS
1000 501300130 Materials and Supplies - Leather Goods 352 LEATHER ARTICLES
1000 501300140 Materials and Supplies - Tires and Tube 353 RIMS AND TIRES
1000 501300150 Materials and Supplies- Prod. Medicinal and pharma 343 PHARMACEUTICAL AND RELATED PRODUCTS
1000 501300160 Materials and Supplies- Dyes, Paints and Color 342 CHEMICAL AND RELATED PRODUCTS
1000 501300170 Materials and Supplies - Plastic and Nylon Products 355 PLASTIC ITEMS
1000 501300180 Stamped Species 336 STAMPED AND VALUED SPECIES
1000 501300190 Materials and Tools Relac. With IT 397 MAT. AND USEFUL COMPUTER-RELATED
1000 501300200 Materials and Supplies - Non-Alcoholic Beverages 311 FOOD AND DRINKS FOR PEOPLE
1000 501300210 Materials and Supplies - Kitchen Utensils 395 KITCHEN AND DINING UTLIES
Insecticides, Fumigants and Others (Fire
1000 501300220 Extinguishers...) 342 CHEMICAL AND RELATED PRODUCTS
1000 501300230 Matt. and Expendable Supplies in Disuse 331 DESKTOP PAPER
1000 501300240 Steel Products 365 METAL PRODUCTS
1000 501300250 Graphic arts 333 GRAPHIC ARTS PRODUCTS
1000 501300260 Textile Finishes 322 TEXTILE FINISHES
1000 501300270 Paper and Cardboard Products 332 PAPER AND CARDBOARD PRODUCTS
1000 501300280 Books Magazines and Newspapers 334 BOOKS, MAGAZINES AND NEWSPAPERS
1000 501300290 Matt. and minor office electrical supplies 396 ELECTRICAL AND RELATED PRODUCTS
1000 501300300 Materials and Sum. Non-Metallic Mineral Products 366 MINERALS
1000 501300310 Gardening Products and Articles, Decoration 399 MISCELLANEOUS TOOLS
1000 501300400 Matt. and Plant Maintenance Supplies 221 ELECTRICITY
FUEL AND LUBRICANTS
1000 501400010 Gasoline - Rolling Equipment 341 FUELS AND LUBRICANTS
1000 501400020 Diesel - Rolling Equipment 341 FUELS AND LUBRICANTS
1000 501400030 Oil and Grease 341 FUELS AND LUBRICANTS
1000 501400040 Propane Gas Rolling Equipment 341 FUELS AND LUBRICANTS
1000 501400050 Diesel and Maintenance, for Emergency Plant 341 FUELS AND LUBRICANTS
SERVICES AND SUBSCRIPTIONS
1000 501500110 Serv. Communication -Radio Communication 211 RADIO AND COMMUNICATIONS
1000 501500120 Serv. of Communication -Serv. Tel. Long distance 212 LONG DISTANCE TELEPHONE SERVICES
1000 501500130 Serv. Communication -Local Telephone 213 LOCAL TELEPHONE
1000 501500140 Serv. Communication -Post Office 214 TELEFAX AND POST OFFICE
1000 501500150 Serv. of Communication -Serv. Internet and Cable 215 INTERNET AND TV SERVICE. BY CABLE
1000 501500210 Serv. Basics -Electricity 221 ELECTRICITY
1000 501500220 Serv. Basics -Water 222 WATER
1000 501500230 Serv. Basics -Cleaning and Hygiene 223 LAUNDRY, CLEANING AND HYGIENE
1000 501500240 Serv. Basics -Trash 224 SOLID WASTE
1000 501500250 Serv. Basics - Subscriptions and Fees 231 PUBLICITY AND PROPAGANDA
RENTAL SERVICES
1000 501500310 Rentals - Buildings and Premises 261 BUILDINGS AND PREMISES
1000 501500320 Rentals - Production Equipment 262 PRODUCTION EQUIPMENT
1000 501500330 Rentals - Service Equipment 263 MACHINERY AND OFFICE EQUIPMENT
1000 501500340 Rentals-Heavy Equipment (Traction, lifting, etc.) 264 EQ. TRANSPORTATION, TRACTION AND LIFT
1000 501500350 Rentals - Other rentals 269 OTHER RENTALS
1000 501500360 Rentals - Storage 269 OTHER RENTALS
1000 501500370 S/Income Tax 16% Itebis, Rental Services 297 TAXES, DUTIES AND FEES
INSURANCE
1000 501500410 Insurance - Real Estate 271 REAL ESTATE INSURANCE
1000 501500420 Insurance - Personal Property 272 MOVABLE PROPERTY INSURANCE
1000 501500430 Insurance - People 273 PERSONAL INSURANCE
1000 501500440 Social Security 273 PERSONAL INSURANCE
1000 501500450 Life insurances 273 PERSONAL INSURANCE
 REPAIR AND MAINTENANCE
1000 501500500 Equipment Repairs and Maintenance 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500510 Repair and Mtto. Machinery and equipment 282 MACHINERY AND OFFICE EQUIPMENT
Repair and Mtto. Equipment Minors - Rep. Office
1000 501500520 Equipment 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500530 Repair and Mtto. Equipment Minor -Other repairs 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500540 Rep. For Eq. From Trsnsp. 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500550 Minor Repairs of Works 281 MINOR WORKS
1000 501500560 Parts and Accessories Transport Equipment 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500570 Repair and Mtto. Equipment Minors - Disused 282 MACHINERY AND OFFICE EQUIPMENT
1000 501500580 Refrigeration Equipment Parts and Accessories 611 MACHINERY AND PRODUCTION EQUIPMENT
FREIGHT AND TOLLS
1000 501500600 Freight and haulage 252 FREIGHT
1000 501500610 Freight and Tolls 254 TOLL
ADVERTISING
1000 501600010 Advertising 231 PUBLICITY AND PROPAGANDA
1000 501600020 Advertising and Promotion - Notices and Propaganda 231 PUBLICITY AND PROPAGANDA
1000 501600030 Advertising and Promotion -Printing and Binding 232 PRINTING AND BINDING
TRANSPORTATION, ACCOMMODATION AND TRAVEL EXPENSES
Transp, Accommodation and Per diem -
1000 501700010 Transportation 251 PASSAGE
Transportation, Accommodation and Per diem -
1000 501700020 Accommodation 241 VIATIC EXPENSES WITHIN THE COUNTRY
Transport, Accommodation and Per diem - Per diem
1000 501700030 and Per diem 241 VIATIC EXPENSES WITHIN THE COUNTRY
Transportation, Accommodation and Per diem -Rental.
1000 501700040 vehicular 264 EQ. TRANSPORTATION, TRACTION AND LIFT
1000 501700050 Transportation, Accommodation and Per diem - Toll 254 TOLL
1000 501700070 Travel expenses outside the country 242 VIATIC OUTSIDE THE COUNTRY
1000 501700080 Freight 252 FREIGHT
1000 501700090 Travel expenses within the country 241 VIATIC EXPENSES WITHIN THE COUNTRY
1000 501700100 Customs Taxes 297 TAXES, DUTIES AND FEES
COMPUTATION PROGRAM
1000 501800390 Technical Service and use of Software Law 694 COMPUTATION PROGRAM