On Wed, Dec 1, 2010 at 10:13 PM, Roel Vanhout <[email protected]> wrote: > The 7 categories you mention don't correspond 1:1 to top-level > accounts you'd keep in ledger. These categories are just numberings > that you need to maintain on the various 'accounts' that you keep (I'm > not sure of the exact terms here, I think the French term is 'livre > d'inventaire'; I googled a bit and it seems like the French system is > much like the Belgian, which makes sense I guess considering that the > Belgian was probably copied from the French. My reasoning is based on > my experiences with the Belgian system.). > > So anyway, I'd say you'd keep top-level accounts like this (numbers > are the categories you mentioned): > > Assets 1,2,3,5 > Liabilities 4 > Income 7 > Expenses 6 > > And then you'd keep sub-accounts either based on your own system, or > following the legal numbering. For the legal numbering, there is a > system in there that I don't quite remember in detail but it's > basically a hierarchical system where you could instate a new ledger > 'account level' for each digit in the accounting number. So 401000 > ('Suppliers') then becomes > > Liabilities:(not sure, I think 'trade debts'?):Suppliers > > You can track this as deep as you want, I'm not sure what the legal > requirement is here. > > The other option is that you keep your own accounts and translate into > the ledger numbering system at reporting time (see below), so the > account above could be something like > > Liabilities:Suppliers:Supplier X > > whatever makes most sense for your business. I like this system better > as it gives you flexibility to keep track of things in a way that is > relevant to your business rather than the legal framework straight > jacket. > > Keeping track of the legally required numbers is a pain. I've > contemplated two options: > - using them as part of the account name. This requires a lot of > typing and many opportunities for mistakes. If you keep a proper list > though and use copy and paste to enter new entries I guess that can be > mitigated. > - doing post-processing at the reporting stage. Filter output through > some sed expressions that replace the account names with the full > ones, with the number included. > > I like this second one best, if only for the ease of use. Accountants > that I know who are used to the numbered system prefer to see the > numbers always. It's a frame of mind I guess. > > Will you only supply the ledger entries to your accountant? Does he > have a way to import all of it into his own systems? Be careful he > doesn't make you pay for a secretary to enter all of it back into a > computer. With a bit of scripting you can make your own balance sheet > and profit and loss statement, he'd only have to check it. > > cheers, > > roel > > > Thanks a lot for this direction. I see better now how to maintain my ledger. I will try to design all the process later in the day and will post final process here.
For the accountant it's planned to send him csv or balances. I will check with him what's his preference. Anyway will keep you updated during the day :) Thanks again. - benopit
