Chart of accounts message
| Version: | D |
|---|---|
| Release: | 01B |
| Contr. Agency: | UN |
| Revision: | 2 |
| Date: | 2001-05-15 |
| SOURCE: | D14 Accounting and Auditing, Registration and Financial Information Services (SWG) |
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For general information on UN standard message types see UN Trade Data Interchange Directory, UNTDID, Part 4, Section 2.3, UN/ECE UNSM General Introduction |
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This message also occurs in the following versions of this standard: D98A, D98B, D99A, D99B, D00A, D00B, D01A, D01B, D01C, D02A, D02B, D03A, D03B, D04A, D04B |
0. INTRODUCTION
This specification provides the definition of the Chart of accounts message (CHACCO) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport.
1. SCOPE
1.1. Functional definition
This message deals with the communication of charts of accounts between an organization and whoever may use them for the purpose of accounting, auditing, cost accounting, consolidation, financial analysis, etc.
1.2. Field of application
The Chart of accounts message may be used for both national and international applications. It is based on universal practice related to administration, commerce and transport, and is not dependent on the type of business or industry.
1.3. Principles
The chart of accounts may be set up by an enterprise, a service bureau, a chartered accountant or an auditor - referred to as sender - for appropriate parties - known as recipient - such another enterprise, another service bureau, another chartered accountant or another auditor.
The chart of accounts is a systematically organized list of accounts that is sufficiently detailed to allow the recording of operations affecting the financial conditions of an organization. The chart of accounts can be either in accordance with sector-based accounting standards, national or international, or those established by an organization.
The message CHACCO contains information about a set of accounts for a given period. The frequency of data collection ranges from daily to annually.
2. REFERENCES
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 1.
3. TERMS AND DEFINITIONS
3.1. Standard terms and definitions
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2.
4. MESSAGE DEFINITION
4.1. Segment clarification
This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements.
0010 UNH, Message header
A service segment starting and uniquely identifying a message. The message type code for the Chart of accounts message is CHACCO.
Note: Chart of accounts messages conforming to this document must contain the following data in segment UNH, composite S009:
| Data element | 0065 | CHACCO |
| 0052 | D | |
| 0054 | 01B | |
| 0051 | UN |
0020 BGM, Beginning of message
A segment identifying the type of chart of accounts.
0030 DTM, Date/time/period
A segment containing the date of the opening and closing period of the chart of accounts message, and its preparation date.
0040 RFF, Reference
A segment containing the chart of accounts references (type and version number).
0050 CUX, Currencies
A segment providing currencies which are specific to the chart of accounts message.
0060 FTX, Free text
A segment with free text information, in coded or clear form, for the purpose of providing additional clarification.
0070 Segment Group 1: NAD-RFF-SG2
A segment group giving information on sender, recipient and intermediary.
0080 NAD, Name and address
A segment to identify the sender, recipient or intermediary.
0090 RFF, Reference
A segment to provide references which are specific to the concerned party.
0100 Segment Group 2: CTA-COM
A group of segments to identify contacts and related communication numbers.
0110 CTA, Contact information
A segment to provide contacts related to the party.
0120 COM, Communication contact
A segment to provide communication numbers of the contact.
0130 Segment Group 3: CCI-CAV
A group of segments to provide accounting features of the chart of accounts and the type of chart of accounts that has been used as reference.
0140 CCI, Characteristic/class id
A segment to identify an accounting characteristic of the chart of accounts.
0150 CAV, Characteristic value
A segment to provide the value of the above characteristic.
0160 Segment Group 4: LIN-CPT-FTX-TAX-DTM-SG5-SG7
A segment group giving account related information.
0170 LIN, Line item
A segment indicating the chart of accounts line number within the message.
0180 CPT, Account identification
A segment containing detailed information identifying the principal account number (general, subsidiary, analytical or budget account).
0190 FTX, Free text
A segment to provide the source of the account and information about the creation of the account.
0200 TAX, Duty/tax/fee details
A segment used to provide tax related information. Mainly used to provide the tax rate.
0210 DTM, Date/time/period
A segment giving detailed information on the opening and closing dates of an account of the chart of accounts message.
0220 Segment Group 5: REL-CPT-FII-PAT-PAI-SG6
A segment group used to provide the legal status of the account holder or settlement of an account.
0230 REL, Relationship
A segment to identify the relationship between a principal account and other associated entities (sub-account, bank account, etc.).
0240 CPT, Account identification
A segment containing detailed information identifying the account (general, subsidiary, analytical or budget account) linked to the principal account.
0250 FII, Financial institution information
A segment identifying the associated bank account.
0260 X PAT, Payment terms basis
A segment providing associated payment terms.
0270 PAI, Payment instructions
A segment specifying instructions related to payment.
0280 Segment Group 6: CCI-CAV
A segment group to provide legal or accounting characteristics of the account.
0290 CCI, Characteristic/class id
A segment to identify a legal or accounting characteristic of an account.
0300 CAV, Characteristic value
A segment to provide the value of the above characteristic.
0310 Segment Group 7: NAD-RFF-SG8
A segment group identify parties related to the account. It may be used to identify the accountant who is in charge of the account in the account holder company.
0320 NAD, Name and address
A segment identifying the concerned party.
0330 RFF, Reference
A segment providing references related to the party. It can be used to provide numbers such as the VAT number of the account holder company.
0340 Segment Group 8: CTA-COM
A segment group to identify contacts and related communication numbers.
0350 CTA, Contact information
A segment to provide contacts related to the party.
0360 COM, Communication contact
A segment to provide communication numbers of the contact.
0370 EQN, Number of units
A segment specifying the number of accounts in the chart of accounts message.
0380 Segment Group 9: AUT-DTM
A segment group to provide authentication information.
0390 AUT, Authentication result
A segment to provide results of the accounting application of an authentication procedure.
0400 DTM, Date/time/period
A segment to provide the date of the authentication.
0410 UNT, Message trailer
A service segment ending a message, giving the total number of segments in the message (including the UNH & UNT) and the control reference number of the message.
4.2. Segment index (alphabetical sequence by tag)
| AUT | Authentication result | |
| BGM | Beginning of message | |
| CAV | Characteristic value | |
| CCI | Characteristic/class id | |
| COM | Communication contact | |
| CPT | Account identification | |
| CTA | Contact information | |
| CUX | Currencies | |
| DTM | Date/time/period | |
| EQN | Number of units | |
| FII | Financial institution information | |
| FTX | Free text | |
| LIN | Line item | |
| NAD | Name and address | |
| PAI | Payment instructions | |
 |
PAT | Payment terms basis |
| REL | Relationship | |
| RFF | Reference | |
| TAX | Duty/tax/fee details | |
| UNH | Message header | |
| UNT | Message trailer |
4.3. Message structure
4.3.1. Segment table
| ├─UNH Message header | ×1 | (M) |
| ├─BGM Beginning of message | ×1 | (M) |
| ├─DTM Date/time/period | ×99 | (M) |
| ├─RFF Reference | ×99 | (C) |
| ├─CUX Currencies | ×99 | (C) |
| ├─FTX Free text | ×1 | (C) |
| ├─Segment Group 1 | ×99 | (M) |
| │─├─NAD Name and address | ×1 | (M) |
| │─├─RFF Reference | ×9 | (C) |
| │─└─Segment Group 2 | ×99 | (C) |
| │───├─CTA Contact information | ×1 | (M) |
| │───└─COM Communication contact | ×9 | (C) |
| ├─Segment Group 3 | ×99 | (C) |
| │─├─CCI Characteristic/class id | ×1 | (M) |
| │─└─CAV Characteristic value | ×1 | (C) |
| ├─Segment Group 4 | ×99999 | (M) |
| │─├─LIN Line item | ×1 | (M) |
| │─├─CPT Account identification | ×1 | (M) |
| │─├─FTX Free text | ×1 | (C) |
| │─├─TAX Duty/tax/fee details | ×1 | (C) |
| │─├─DTM Date/time/period | ×1 | (C) |
| │─├─Segment Group 5 | ×99 | (C) |
| │─│─├─REL Relationship | ×1 | (M) |
| │─│─├─CPT Account identification | ×1 | (C) |
| │─│─├─FII Financial institution information | ×1 | (C) |
| │─│─├─PAT Payment terms basis | ×1 | (C) |
| │─│─├─PAI Payment instructions | ×1 | (C) |
| │─│─└─Segment Group 6 | ×9 | (C) |
| │─│───├─CCI Characteristic/class id | ×1 | (M) |
| │─│───└─CAV Characteristic value | ×1 | (C) |
| │─└─Segment Group 7 | ×9 | (C) |
| │───├─NAD Name and address | ×1 | (M) |
| │───├─RFF Reference | ×9 | (C) |
| │───└─Segment Group 8 | ×9 | (C) |
| │─────├─CTA Contact information | ×1 | (M) |
| │─────└─COM Communication contact | ×9 | (C) |
| ├─EQN Number of units | ×1 | (M) |
| ├─Segment Group 9 | ×1 | (C) |
| │─├─AUT Authentication result | ×1 | (M) |
| │─└─DTM Date/time/period | ×1 | (C) |
| └─UNT Message trailer | ×1 | (M) |
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