How to link accounts to the lines of the financial statements

Except for the Administrator, these screens only appear with developer mode active

The menus in this article are configuration menus and are rarely used. That is why fiscaldoo hides them from the bar for the other profiles, so that the everyday menus stay short. The Administrator sees them without anything else. In the other profiles, press Ctrl+K, type debug and choose Activate debug mode. Developer mode only shows the hidden menus: it does not give anyone more permissions than their profile already has. This article is for whoever configures fiscaldoo (Administrator or implementation consultant).

What is it for?

The balance sheet and the income statement have the lines (rubricas) of Portaria 220/2015. Each line adds up the accounts whose taxonomies the official table puts in that line. fiscaldoo generates these sums on its own: the first time the statement is opened, and again when the company's accounting framework changes.

This article covers three things that day-to-day work does not need:

• Generate again the lines of a statement, after changing taxonomies or the chart of accounts;
• Read the log of each generation (when, by whom, how many lines and how many accounts);
• Look for anomalies in the chart of accounts that prevent the statements or the SAF-T from being right.

Giving an account its taxonomy is done elsewhere: see How to assign taxonomies to accounts. Generating the lines creates no journal entries: it only changes which accounts each line adds up.

When to use it?

• After giving or changing the taxonomy of several accounts, if you want to see the effect on the balance sheet straight away.
• When the balance sheet or the income statement shows an amount you do not expect and you want to confirm which accounts go into each line.
• Before putting a company to work, to clear the anomalies in the chart.

Where to find it?

In Accounting › Configure › Plan and legal rules (except for the Administrator, only with developer mode active):

• Generate statement lines: opens the Generate statement lines window.
• Statement line generation log: the list of all generations for the active company (the screen title is Statement line generation log).
• Look for anomalies in the accounts: opens the Check chart window.
• Link of the accounts to the statements: the official table, with 2792 links with the Taxonomy S filter (title Taxonomy to statement mapping). For each taxonomy it shows the Statement model, the Balance side (debit or credit), the Statement, the Line name (AT), the Table version and the Valid from. It is for reference: it comes with fiscaldoo.

Before you start

• Profile: Certified accountant or Administrator. The Accountant can look for anomalies, but cannot generate lines (see “Common problems”).
• Choose the company at the top of the screen before opening the windows. The windows have the Company field, but they only accept a company ticked in the company selector at the top; the safest is to use the active company (see “Common problems”).
• In the example: Empresa Demonstração, Lda (SNC).

How to use it

Look for anomalies in the chart

1. Open Look for anomalies in the accounts. The Company field already holds the active company.
2. Click Check chart. The Chart of accounts check opens, with the number of anomalies in Anomalies and one line per account and anomaly, with the Suggested action and the Open account button.
3. For each line, click Open account and correct the account as the Suggested action says. To take the list with you, click Export XLSX.

The check looks for six anomalies: Account without a parent account, Aggregating account without child accounts, Movement account without a SAF-T taxonomy, The 2-digit prefix does not exist in the chart of accounts, Sub-account whose code does not start with its parent account code and First-degree account (2-digit code) with journal items. The suggested actions read in the demo:

Anomaly	Suggested action
Account without a parent account	Set the parent account (the account whose code is the prefix of this one) or create it.
The 2-digit prefix does not exist in the chart of accounts	Create the parent account of 2 digits or correct the code.
Sub-account whose code does not start with its parent account code	Change the parent account to the one whose code is the prefix, or correct the code.

The check in Empresa Demonstração

In Empresa Demonstração, with today's chart (SNC codes without padding zeros, such as 11 Caixa, 111 Caixa and 51 Capital subscrito), the check finds no anomalies. If your company's list points to accounts that come with the chart, and not accounts you created, do not change the codes or the parent accounts of those accounts without talking to your certified accountant.

Regenerate the lines of a statement

1. Open Generate statement lines.
2. In Report, choose the statement (in the example, Balanço (SNC) (PT)). The Report lines linked to a Portaria 220/2015 line field shows how many lines will be processed (56 in the balance sheet).
3. Confirm the Company and the Reference date (the date whose version of the official table is used; it comes with today's date).
4. Leave Statement model empty. Empty means automatic: the model of the company's framework (SNC: general; SNC-PE: small entities; SNC-ME: micro-entities). Choose another one (General model (Annexes 1-2), Small entities, reduced model (Annexes 7-8), Microentities model, Taxonomy S (Annexes 18-19) or Non-profit entities model, Taxonomy S (Annexes 11-12)) only to force a different model.
5. Click Regenerate. The log of this generation opens.
6. Repeat for the income statement, if you changed expense or income accounts.

Expected result

• The Statement line generation log record opens with the Report, the Company, the Taxonomy, the Statement model, the Table version, the Reference date, the Lines regenerated, the Accounts used and the User.
• In the example, the balance sheet gave 43 lines regenerated and 363 accounts used (table version AT-SVAT-2021-01, general model); the income statement by nature gave 20 lines and 291 accounts.
• The lines regenerated (43) are fewer than those linked to the Portaria (56). The others are the title and total lines, which add up the detail lines, and the Net result of the period, which has a fixed formula and is never regenerated.
• The Statement line generation log gets one more line. The automatic generations also appear there, with the user OdooBot.
• No journal entry is created.

Important notes

• Generation stops when a taxonomy is missing. While there are movement accounts without a taxonomy, generation is refused with the list of accounts. Correct them as in How to assign taxonomies to accounts.
• The log is per company. The list only shows the generations for the active company at the top of the screen.
• Changing the framework generates the lines on its own. See How to choose the accounting framework and the entity category.

Common problems

“Report … has no line linked to a Portaria 220/2015 line…”

• Symptom: with the Trial balance chosen: “Report “Balancete (PT)” has no line linked to a Portaria 220/2015 line, so there is nothing to regenerate.”
• What to do: choose a balance sheet or an income statement. The linked lines field shows 0 on reports that are not generated.

“You do not have the rights to change report definitions…”

• Symptom: “You do not have the rights to change report definitions. Ask an accounting administrator to regenerate the statement lines.”
• Cause: the profile is Accountant.
• What to do: ask the Certified accountant or the Administrator to do the generation.

“Run the check first: there are no anomalies to export.”

• Cause: you clicked Export XLSX before Check chart.
• What to do: click Check chart first.