This chapter contains the following topic:
In addition to the reports specified as part of a process in other sections of this implementation guide, these reports exist for Brazil.
To comply with specific Brazilian legal requirements and business practices, companies must keep detailed records of all transactions. The Brazilian government can audit companies at any time to verify that commercial transactions are being performed within legal requirements.
The General Ledger (Livro Razo) and the Transaction Journal (Dirio Geral da Contabilidade) are two of the basic elements that companies are required to maintain and submit for auditing.
You print the Brazilian Transaction Journal to list and total all of the journal entries in the Journal Entry Book by company, day, and accounting period. The system prints an ending balance for each page and carries that balance forward to the next page so that each page of the journal can stand alone.
The Brazilian Transaction Journal report includes an opening statement (Termo de Abertura) for the first page and a closing statement (Termo de Encerramento) for the last page. The opening and closing statements include this company information:
Purpose of the book.
Number of the book.
Number of pages.
Business to which the book pertains.
Business name.
Business address.
Number assigned to the business by the Junta Comercial.
Taxpayer identification number.
Company administrator and accountant authorization of the closing of the accounting period.
The statements also include information about the journal, such as the fiscal book number and the total number of pages.
Processing options enable you to specify the default processing for reports.
Enter 1 to run the report in final mode. The system updates the next number of the fiscal book that is based on the next numbers which you have set up for the company.
If you leave this processing option blank, the report does not update the page number.
Enter 1 to print Opening Statement and Closing Statement on the report. If you are running the report in final mode, you must enter 1 for this processing option.
Enter 1 to print subledgers on the report.
Specify one of these values:
1: Print JE explanation 1
2: Print JE explanation 2
If you leave this processing option blank, both explanation 1 and explanation 2 print on the report.
Enter the number of pages to include between the last page and Closing Statement.
Enter statement codes in the Opening and Closing processing options. Values are:
A: Opening statement codes (default).
E: Closing statement codes.
Enter the report (issue) date. If you leave this processing option blank, the system date is used. This date will be updated in the next numbers table if you run the report in final mode.
Enter the beginning and ending date to use for the transactions.
Enter the reference month and year to print in the report header.
Enter 1 to not print the transaction date in the report header or leave this processing option blank to print the transaction date.
Enter the company to print in the report header. This processing option is required.
Enter the book code or leave this processing option blank for DG.
The Four Column Trial Balance report is a balance report that prints debit and credit total amounts for each account. The debit/credit format is a legal requirement in Brazil and allows accountants and auditors to quickly locate the source of any discrepancies within a company's accounts.
The Four Column Trial Balance report uses information from the F0902 table, which includes fields for Amount Net Debit Posting 01 - Amount Net Debit Posting 14. The report includes these columns:
Beginning Balance
Total Debits
Total Credits
Actual Balance
You cannot change the data sequencing for this program.
The processing options for the Four Column Trial Balance report are similar to those for other trial balance reports.
For the fiscal year, specify the last two digits of the fiscal year, for example, enter 07 for 2007. If you complete the Fiscal Year processing option, you must also complete the Period Number processing option.
For the period number, specify the period. If you complete the Period Number processing option, you must also complete the Fiscal Year processing option.
Specify whether to include accounts with zero balances for the specified period. Values are:
Blank. Include accounts with zero balances.
1: Do not include accounts with zero balances.
Accounts that are assigned a posting edit code N print even when you set this processing option to 1. Accounts that are assigned a posting edit code N are header accounts, which do not have balances.
Specify the lowest level of detail (3–9) to print on the report. For example, if you specify level 7 as the lowest level and your chart of accounts includes levels 8 and 9, level 7 will include the totals for accounts with level 8 and 9 amounts, but the system will not print the detail for levels 8 and 9. If your chart of accounts skips levels, the system might produce inaccurate results when it rolls up detail levels.
Alternatively, you can leave this processing option blank to print all levels of detail on the report.
Specify the type of ledger. Enter a value from UDC table 09/LT. If you do not complete this processing option, the system prints amounts for ledger type AA.
If you specify the CA ledger type and the CA ledger type includes amounts for multiple currencies, the totals will be meaningless.
Specify the currency that the system includes in the report when you post account balances by currency. To limit the report to amounts for a specific currency code, enter the code for the currency. The value that you enter must exist in the F0013 table. To include amounts for all currencies, enter *.
Leave this processing option blank if you do not post balances by currency.
To comply with specific Brazilian legal requirements and business practices, companies must keep detailed records of all transactions. The Brazilian government can audit companies at any time to verify that commercial transactions are being performed within legal requirements.
The General Ledger (Livro Razo) and the Transaction Journal (Dirio Geral da Contabilidade) are two of the basic elements that companies are required to maintain and submit for auditing.
You can print the General Ledger report to list all transactions by company and general ledger account for a specific accounting period. The report includes all general ledger accounts with a posting edit code, even if the amount for the account is zero. In addition, the report includes totals by transaction, period, account, and company. If the list of transactions for an account is interrupted by a page break, the system prints an ending balance on the page and continues on the next page with a balance carried forward amount.
Processing options enable you to specify the default processing for reports.
Specify a from period or enter a from date in which to begin printing account balances in detail. For a from period, values are:
0: Year to date.
1: Current period.
2: Inception to date.
Specify a through fiscal year and fiscal period or enter a through date in which to print account balances in detail. for which the account balances are to be shown in detail.
Specify one of these account formats to use to print account numbers on the report:
1: Account number (default).
2: Short account ID.
3: Unstructured account.
Reserved for future use.
Enter 1 to skip to a new page when a new business unit is printed or leave this processing option blank to print without page breaks.
Enter 1 omit accounts that have no balance or detail for the selected period to print on the report.
Enter a ledger type code from UDC table 09/LT or leave this processing option blank to include ledger type AA.
Reserved for future use.
Enter 1 to print both posted and unposted transactions or leave this processing option blank to print only posted transactions.
Enter a specific subledger or enter * to print include all subledgers. If you enter a specific subledger, you must also enter a subledger type.
Enter 1 to print the subledger on the report or leave this processing option blank if you do not want subledger to print.
Reserved for future use.
Specify a specific business unit type for object range summarization or enter + to include all types or * to include all nonblank types.
Enter a beginning and an ending object for the object account range for account summarization.
Enter 1 to print detail information in ascending date order or leave this processing option blank to print in descending date order.
Enter a company number to print for each page heading.