Understanding Opening and Closing Terms

Before writing any fiscal book, you must include the opening term and the closing term for the book on the first and last pages of the book, respectively.

The opening term of the book should include this information:

• Purpose of the book.

• Number of the book.

• Number of pages.

• Business to which the book pertains.

• Business address.

• Number assigned to the book by the Junta Comercial and the date when the number was assigned.

• CGC tax ID number.

These examples of an opening term and a closing term were taken from Departmento Fiscal Modelo (Ribeiro, Wanderlei Ban, São Paulo: Informações Objetivas Publicações Jurídicas Ltda., 1994, pp.1-2 in the section titled IV-Dos Livros Fiscais). This model is an opening term:

Termo de Abertura

Este livro que servirá como Diário Geral, n° 3, contém 200 folhas, numeradas tipograficamente, da São José Ltda., sita na Rua São Joaquim, 33, na Cidade de Cruz Torta-SP, registrada na Junta Comercial sob o n° 456378957, na seção de 23.12.66, inscrita no Cadastro Geral de Contribuintes sob o n° 56.678.978/0001-90 e na Fazenda Estadual sob o n° 122.345.234.111.

The closing term contains the:

• Purpose of the book.

• Number of the book.

• Number of pages.

• Name of the company.

This model is a closing term:

Termo de Encerramento

O presente livro serviu como Diário Geral, n° 3, com 200 folhas, numeradas tipograficamente, da São José Ltda.

Both the opening and closing terms should contain the date and signature of the business owner and the business accountant.

Use these variables if you want the system to enter default values into the opening or closing terms:

• ###### (six # signs) - Use a default book number when you run the Transaction Journal report.

• @@@@@@ (six @ symbols) - Add the page number of the closing term to the statement.

• $$$$$$ (six $ signs) - Add either the issue date or the current date to the term.

You enter the opening and closing terms in the Media Object form.