1 <?xml version="1.0" encoding="utf-8"?>
7 <record id="plan_raiz" model="account.account.template">
8 <field name="code">-</field>
9 <field name="name">Plan contable de Guatemala (sencillo)</field>
10 <field eval="0" name="parent_id"/>
11 <field name="type">view</field>
12 <field name="user_type" ref="cuenta_vista"/>
15 <!-- Cuentas de Balance General -->
17 <record id="bal" model="account.account.template">
18 <field name="code">A</field>
19 <field name="name">Balance General</field>
20 <field ref="plan_raiz" name="parent_id"/>
21 <field name="type">view</field>
22 <field name="user_type" ref="cuenta_vista"/>
25 <record id="cta1" model="account.account.template">
26 <field name="code">1</field>
27 <field name="name">Activo</field>
28 <field ref="bal" name="parent_id"/>
29 <field name="type">view</field>
30 <field name="user_type" ref="cuenta_vista"/>
33 <record id="cta11" model="account.account.template">
34 <field name="code">1.1</field>
35 <field name="name">Activo Corriente</field>
36 <field ref="cta1" name="parent_id"/>
37 <field name="type">view</field>
38 <field name="user_type" ref="cuenta_vista"/>
41 <record id="cta1101" model="account.account.template">
42 <field name="code">1.1.01</field>
43 <field name="name">Caja y Bancos</field>
44 <field ref="cta11" name="parent_id"/>
45 <field name="type">view</field>
46 <field name="user_type" ref="cuenta_vista"/>
49 <record id="cta110101" model="account.account.template">
50 <field name="code">1.1.01.01</field>
51 <field name="name">Caja Chica</field>
52 <field ref="cta1101" name="parent_id"/>
53 <field name="type">liquidity</field>
54 <field name="user_type" ref="cuenta_efectivo"/>
57 <record id="cta1102" model="account.account.template">
58 <field name="code">1.1.02</field>
59 <field name="name">Cuentas y Documentos por Cobrar</field>
60 <field ref="cta11" name="parent_id"/>
61 <field name="type">view</field>
62 <field name="user_type" ref="cuenta_vista"/>
65 <record id="cta110201" model="account.account.template">
66 <field name="code">1.1.02.01</field>
67 <field name="name">Cuentas por Cobrar Generales</field>
68 <field ref="cta1102" name="parent_id"/>
69 <field name="type">receivable</field>
70 <field name="reconcile" eval="True"/>
71 <field name="user_type" ref="cuenta_cxc"/>
74 <record id="cta110202" model="account.account.template">
75 <field name="code">1.1.02.02</field>
76 <field name="name">Cuentas por Cobrar Empresas Afilidas</field>
77 <field ref="cta1102" name="parent_id"/>
78 <field name="type">receivable</field>
79 <field name="reconcile" eval="True"/>
80 <field name="user_type" ref="cuenta_cxc"/>
83 <record id="cta110203" model="account.account.template">
84 <field name="code">1.1.02.03</field>
85 <field name="name">Prestamos al Personal</field>
86 <field ref="cta1102" name="parent_id"/>
87 <field name="type">receivable</field>
88 <field name="reconcile" eval="True"/>
89 <field name="user_type" ref="cuenta_cxc"/>
92 <record id="cta110204" model="account.account.template">
93 <field name="code">1.1.02.04</field>
94 <field name="name">Otras Cuentas por Cobrar</field>
95 <field ref="cta1102" name="parent_id"/>
96 <field name="type">receivable</field>
97 <field name="reconcile" eval="True"/>
98 <field name="user_type" ref="cuenta_cxc"/>
101 <record id="cta1103" model="account.account.template">
102 <field name="code">1.1.03</field>
103 <field name="name">IVA por Cobrar</field>
104 <field ref="cta11" name="parent_id"/>
105 <field name="type">view</field>
106 <field name="user_type" ref="cuenta_vista"/>
109 <record id="cta110301" model="account.account.template">
110 <field name="code">1.1.03.01</field>
111 <field name="name">IVA por Cobrar</field>
112 <field ref="cta1103" name="parent_id"/>
113 <field name="type">other</field>
114 <field name="user_type" ref="cuenta_activo"/>
117 <record id="cta110302" model="account.account.template">
118 <field name="code">1.1.03.02</field>
119 <field name="name">Retenciones de IVA recibidas</field>
120 <field ref="cta1103" name="parent_id"/>
121 <field name="type">other</field>
122 <field name="user_type" ref="cuenta_activo"/>
125 <record id="cta1104" model="account.account.template">
126 <field name="code">1.1.04</field>
127 <field name="name">Inventario</field>
128 <field ref="cta11" name="parent_id"/>
129 <field name="type">view</field>
130 <field name="user_type" ref="cuenta_vista"/>
133 <record id="cta12" model="account.account.template">
134 <field name="code">1.2</field>
135 <field name="name">No Corriente</field>
136 <field ref="cta1" name="parent_id"/>
137 <field name="type">view</field>
138 <field name="user_type" ref="cuenta_vista"/>
141 <record id="cta1201" model="account.account.template">
142 <field name="code">1.2.01</field>
143 <field name="name">Propiedad, Planta y Equipo</field>
144 <field ref="cta12" name="parent_id"/>
145 <field name="type">view</field>
146 <field name="user_type" ref="cuenta_vista"/>
149 <record id="cta120101" model="account.account.template">
150 <field name="code">1.2.01.01</field>
151 <field name="name">Propiedad, Planta y Equipo</field>
152 <field ref="cta1201" name="parent_id"/>
153 <field name="type">other</field>
154 <field name="user_type" ref="cuenta_activo"/>
157 <record id="cta1202" model="account.account.template">
158 <field name="code">1.2.02</field>
159 <field name="name">Depreciaciones Acumuladas</field>
160 <field ref="cta12" name="parent_id"/>
161 <field name="type">view</field>
162 <field name="user_type" ref="cuenta_vista"/>
165 <record id="cta120201" model="account.account.template">
166 <field name="code">1.2.02.01</field>
167 <field name="name">Depreciaciones Acumuladas</field>
168 <field ref="cta1202" name="parent_id"/>
169 <field name="type">other</field>
170 <field name="user_type" ref="cuenta_activo"/>
173 <record id="cta13" model="account.account.template">
174 <field name="code">1.3</field>
175 <field name="name">Diferido</field>
176 <field ref="cta1" name="parent_id"/>
177 <field name="type">view</field>
178 <field name="user_type" ref="cuenta_vista"/>
181 <record id="cta1301" model="account.account.template">
182 <field name="code">1.3.01</field>
183 <field name="name">Gastos por Amortizar</field>
184 <field ref="cta13" name="parent_id"/>
185 <field name="type">view</field>
186 <field name="user_type" ref="cuenta_vista"/>
189 <record id="cta130101" model="account.account.template">
190 <field name="code">1.3.01.01</field>
191 <field name="name">Gastos por Amortizar</field>
192 <field ref="cta1301" name="parent_id"/>
193 <field name="type">other</field>
194 <field name="user_type" ref="cuenta_activo"/>
197 <record id="cta1302" model="account.account.template">
198 <field name="code">1.3.02</field>
199 <field name="name">Gastos Anticipados</field>
200 <field ref="cta13" name="parent_id"/>
201 <field name="type">view</field>
202 <field name="user_type" ref="cuenta_vista"/>
205 <record id="cta130201" model="account.account.template">
206 <field name="code">1.3.02.01</field>
207 <field name="name">Gastos Anticipados</field>
208 <field ref="cta1302" name="parent_id"/>
209 <field name="type">other</field>
210 <field name="user_type" ref="cuenta_activo"/>
213 <record id="cta1305" model="account.account.template">
214 <field name="code">1.3.03</field>
215 <field name="name">Gastos de Organización</field>
216 <field ref="cta13" name="parent_id"/>
217 <field name="type">view</field>
218 <field name="user_type" ref="cuenta_vista"/>
221 <record id="cta130501" model="account.account.template">
222 <field name="code">1.3.03.01</field>
223 <field name="name">Gastos de Organización</field>
224 <field ref="cta1305" name="parent_id"/>
225 <field name="type">other</field>
226 <field name="user_type" ref="cuenta_activo"/>
229 <record id="cta1306" model="account.account.template">
230 <field name="code">1.3.04</field>
231 <field name="name">Otros Activos</field>
232 <field ref="cta13" name="parent_id"/>
233 <field name="type">view</field>
234 <field name="user_type" ref="cuenta_vista"/>
237 <record id="cta130601" model="account.account.template">
238 <field name="code">1.3.04.01</field>
239 <field name="name">Otros Activos</field>
240 <field ref="cta1306" name="parent_id"/>
241 <field name="type">other</field>
242 <field name="user_type" ref="cuenta_activo"/>
245 <record id="cta2" model="account.account.template">
246 <field name="code">2</field>
247 <field name="name">Pasivo</field>
248 <field ref="bal" name="parent_id"/>
249 <field name="type">view</field>
250 <field name="user_type" ref="cuenta_vista"/>
253 <record id="cta21" model="account.account.template">
254 <field name="code">2.1</field>
255 <field name="name">Pasivo Corto Plazo</field>
256 <field ref="cta2" name="parent_id"/>
257 <field name="type">view</field>
258 <field name="user_type" ref="cuenta_vista"/>
261 <record id="cta2101" model="account.account.template">
262 <field name="code">2.1.01</field>
263 <field name="name">Cuentas y Documentos por Pagar</field>
264 <field ref="cta21" name="parent_id"/>
265 <field name="type">view</field>
266 <field name="user_type" ref="cuenta_vista"/>
269 <record id="cta210101" model="account.account.template">
270 <field name="code">2.1.01.01</field>
271 <field name="name">Cuentas y Documentos por Pagar</field>
272 <field ref="cta2101" name="parent_id"/>
273 <field name="type">payable</field>
274 <field name="reconcile" eval="True"/>
275 <field name="user_type" ref="cuenta_cxp"/>
278 <record id="cta2102" model="account.account.template">
279 <field name="code">2.1.02</field>
280 <field name="name">IVA por Pagar</field>
281 <field ref="cta21" name="parent_id"/>
282 <field name="type">view</field>
283 <field name="user_type" ref="cuenta_vista"/>
286 <record id="cta210201" model="account.account.template">
287 <field name="code">2.1.02.01</field>
288 <field name="name">IVA por Pagar</field>
289 <field ref="cta2102" name="parent_id"/>
290 <field name="type">other</field>
291 <field name="user_type" ref="cuenta_pasivo"/>
294 <record id="cta2103" model="account.account.template">
295 <field name="code">2.1.03</field>
296 <field name="name">Impuestos</field>
297 <field ref="cta21" name="parent_id"/>
298 <field name="type">view</field>
299 <field name="user_type" ref="cuenta_vista"/>
302 <record id="cta210301" model="account.account.template">
303 <field name="code">2.1.03.01</field>
304 <field name="name">Impuestos</field>
305 <field ref="cta2103" name="parent_id"/>
306 <field name="type">other</field>
307 <field name="user_type" ref="cuenta_pasivo"/>
310 <record id="cta22" model="account.account.template">
311 <field name="code">2.2</field>
312 <field name="name">Pasivo a Largo Plazo</field>
313 <field ref="cta2" name="parent_id"/>
314 <field name="type">view</field>
315 <field name="user_type" ref="cuenta_vista"/>
318 <record id="cta2201" model="account.account.template">
319 <field name="code">2.2.01</field>
320 <field name="name">Provisión para Indemnizaciones</field>
321 <field ref="cta22" name="parent_id"/>
322 <field name="type">view</field>
323 <field name="user_type" ref="cuenta_vista"/>
326 <record id="cta220101" model="account.account.template">
327 <field name="code">2.2.01.01</field>
328 <field name="name">Provisión para Indemnizaciones</field>
329 <field ref="cta2201" name="parent_id"/>
330 <field name="type">other</field>
331 <field name="user_type" ref="cuenta_pasivo"/>
334 <record id="cta23" model="account.account.template">
335 <field name="code">2.3</field>
336 <field name="name">Créditos Diferidos</field>
337 <field ref="cta2" name="parent_id"/>
338 <field name="type">view</field>
339 <field name="user_type" ref="cuenta_vista"/>
342 <record id="cta2301" model="account.account.template">
343 <field name="code">2.3.01</field>
344 <field name="name">Créditos Diferidos</field>
345 <field ref="cta23" name="parent_id"/>
346 <field name="type">view</field>
347 <field name="user_type" ref="cuenta_vista"/>
350 <record id="cta230101" model="account.account.template">
351 <field name="code">2.3.01.01</field>
352 <field name="name">Anticipos</field>
353 <field ref="cta2301" name="parent_id"/>
354 <field name="type">other</field>
355 <field name="user_type" ref="cuenta_pasivo"/>
358 <record id="cta3" model="account.account.template">
359 <field name="code">3</field>
360 <field name="name">Patrimonio</field>
361 <field ref="bal" name="parent_id"/>
362 <field name="type">view</field>
363 <field name="user_type" ref="cuenta_vista"/>
366 <record id="cta31" model="account.account.template">
367 <field name="code">3.1</field>
368 <field name="name">Patrimonio de los Accionistas</field>
369 <field ref="cta3" name="parent_id"/>
370 <field name="type">view</field>
371 <field name="user_type" ref="cuenta_vista"/>
374 <record id="cta3101" model="account.account.template">
375 <field name="code">3.1.01</field>
376 <field name="name">Patrimonio de los Accionistas</field>
377 <field ref="cta31" name="parent_id"/>
378 <field name="type">view</field>
379 <field name="user_type" ref="cuenta_vista"/>
382 <record id="cta310101" model="account.account.template">
383 <field name="code">3.1.01.01</field>
384 <field name="name">Capital Autorizado, Suscríto y Pagado</field>
385 <field ref="cta3101" name="parent_id"/>
386 <field name="type">other</field>
387 <field name="user_type" ref="cuenta_capital"/>
390 <record id="cta310102" model="account.account.template">
391 <field name="code">3.1.01.02</field>
392 <field name="name">Reservas</field>
393 <field ref="cta3101" name="parent_id"/>
394 <field name="type">other</field>
395 <field name="user_type" ref="cuenta_capital"/>
398 <record id="cta310103" model="account.account.template">
399 <field name="code">3.1.01.03</field>
400 <field name="name">Perdidas y Ganancias</field>
401 <field ref="cta3101" name="parent_id"/>
402 <field name="type">other</field>
403 <field name="user_type" ref="cuenta_capital"/>
406 <!-- Cuentas de Estado de Resultados -->
408 <record id="er" model="account.account.template">
409 <field name="code">B</field>
410 <field name="name">Estado de Resultados</field>
411 <field ref="plan_raiz" name="parent_id"/>
412 <field name="type">view</field>
413 <field name="user_type" ref="cuenta_vista"/>
416 <record id="cta4" model="account.account.template">
417 <field name="code">4</field>
418 <field name="name">Ingresos</field>
419 <field ref="er" name="parent_id"/>
420 <field name="type">view</field>
421 <field name="user_type" ref="cuenta_vista"/>
424 <record id="cta41" model="account.account.template">
425 <field name="code">4.1</field>
426 <field name="name">Ventas</field>
427 <field ref="cta4" name="parent_id"/>
428 <field name="type">view</field>
429 <field name="user_type" ref="cuenta_vista"/>
432 <record id="cta4101" model="account.account.template">
433 <field name="code">4.1.01</field>
434 <field name="name">Ventas Netas</field>
435 <field ref="cta41" name="parent_id"/>
436 <field name="type">view</field>
437 <field name="user_type" ref="cuenta_vista"/>
440 <record id="cta410101" model="account.account.template">
441 <field name="code">4.1.01.01</field>
442 <field name="name">Ventas</field>
443 <field ref="cta4101" name="parent_id"/>
444 <field name="type">other</field>
445 <field name="user_type" ref="cuenta_ingresos"/>
448 <record id="cta410102" model="account.account.template">
449 <field name="code">4.1.01.02</field>
450 <field name="name">Descuentos Sobre Ventas</field>
451 <field ref="cta4101" name="parent_id"/>
452 <field name="type">other</field>
453 <field name="user_type" ref="cuenta_ingresos"/>
456 <record id="cta42" model="account.account.template">
457 <field name="code">4.2</field>
458 <field name="name">Otros Ingresos</field>
459 <field ref="cta4" name="parent_id"/>
460 <field name="type">view</field>
461 <field name="user_type" ref="cuenta_vista"/>
464 <record id="cta4201" model="account.account.template">
465 <field name="code">4.2.01</field>
466 <field name="name">Otros Ingresos</field>
467 <field ref="cta42" name="parent_id"/>
468 <field name="type">view</field>
469 <field name="user_type" ref="cuenta_vista"/>
472 <record id="cta420101" model="account.account.template">
473 <field name="code">4.2.01.01</field>
474 <field name="name">Otros Ingresos</field>
475 <field ref="cta4201" name="parent_id"/>
476 <field name="type">other</field>
477 <field name="user_type" ref="cuenta_ingresos"/>
480 <record id="cta5" model="account.account.template">
481 <field name="code">5</field>
482 <field name="name">Egresos</field>
483 <field ref="er" name="parent_id"/>
484 <field name="type">view</field>
485 <field name="user_type" ref="cuenta_vista"/>
488 <record id="cta51" model="account.account.template">
489 <field name="code">5.1</field>
490 <field name="name">Costos</field>
491 <field ref="cta5" name="parent_id"/>
492 <field name="type">view</field>
493 <field name="user_type" ref="cuenta_vista"/>
496 <record id="cta5101" model="account.account.template">
497 <field name="code">5.1.01</field>
498 <field name="name">Costos de Ventas</field>
499 <field ref="cta51" name="parent_id"/>
500 <field name="type">view</field>
501 <field name="user_type" ref="cuenta_vista"/>
504 <record id="cta510101" model="account.account.template">
505 <field name="code">5.1.01.01</field>
506 <field name="name">Costos de Ventas</field>
507 <field ref="cta5101" name="parent_id"/>
508 <field name="type">other</field>
509 <field name="user_type" ref="cuenta_gastos"/>
512 <record id="cta6" model="account.account.template">
513 <field name="code">6</field>
514 <field name="name">Gastos</field>
515 <field ref="er" name="parent_id"/>
516 <field name="type">view</field>
517 <field name="user_type" ref="cuenta_vista"/>
520 <record id="cta61" model="account.account.template">
521 <field name="code">6.1</field>
522 <field name="name">Gastos de Ventas</field>
523 <field ref="cta6" name="parent_id"/>
524 <field name="type">view</field>
525 <field name="user_type" ref="cuenta_vista"/>
528 <record id="cta6101" model="account.account.template">
529 <field name="code">6.1.01</field>
530 <field name="name">Gastos de Ventas</field>
531 <field ref="cta61" name="parent_id"/>
532 <field name="type">view</field>
533 <field name="user_type" ref="cuenta_vista"/>
536 <record id="cta610101" model="account.account.template">
537 <field name="code">6.1.01.01</field>
538 <field name="name">Gastos de Ventas</field>
539 <field ref="cta6101" name="parent_id"/>
540 <field name="type">other</field>
541 <field name="user_type" ref="cuenta_gastos"/>
544 <record id="cta62" model="account.account.template">
545 <field name="code">6.2</field>
546 <field name="name">Gastos de Operación</field>
547 <field ref="cta6" name="parent_id"/>
548 <field name="type">view</field>
549 <field name="user_type" ref="cuenta_vista"/>
552 <record id="cta6201" model="account.account.template">
553 <field name="code">6.2.01</field>
554 <field name="name">Gastos de Administración</field>
555 <field ref="cta62" name="parent_id"/>
556 <field name="type">view</field>
557 <field name="user_type" ref="cuenta_vista"/>
560 <record id="cta620101" model="account.account.template">
561 <field name="code">6.2.01.01</field>
562 <field name="name">Gastos de Administración</field>
563 <field ref="cta6201" name="parent_id"/>
564 <field name="type">other</field>
565 <field name="user_type" ref="cuenta_gastos"/>
568 <record id="cta6202" model="account.account.template">
569 <field name="code">6.2.02</field>
570 <field name="name">Otros Gastos de Operación</field>
571 <field ref="cta62" name="parent_id"/>
572 <field name="type">view</field>
573 <field name="user_type" ref="cuenta_vista"/>
576 <record id="cta620201" model="account.account.template">
577 <field name="code">6.2.02.01</field>
578 <field name="name">Otros Gastos de Operación</field>
579 <field ref="cta6202" name="parent_id"/>
580 <field name="type">other</field>
581 <field name="user_type" ref="cuenta_gastos"/>
584 <record id="cta63" model="account.account.template">
585 <field name="code">6.3</field>
586 <field name="name">Gastos no Deducibles</field>
587 <field ref="cta6" name="parent_id"/>
588 <field name="type">view</field>
589 <field name="user_type" ref="cuenta_vista"/>
592 <record id="cta6301" model="account.account.template">
593 <field name="code">6.3.01</field>
594 <field name="name">Gastos no Deducibles</field>
595 <field ref="cta63" name="parent_id"/>
596 <field name="type">view</field>
597 <field name="user_type" ref="cuenta_vista"/>
600 <record id="cta630101" model="account.account.template">
601 <field name="code">6.3.01.01</field>
602 <field name="name">Gastos no Deducibles</field>
603 <field ref="cta6301" name="parent_id"/>
604 <field name="type">other</field>
605 <field name="user_type" ref="cuenta_gastos"/>
608 <record id="cta7" model="account.account.template">
609 <field name="code">7</field>
610 <field name="name">Otros Gastos y Productos Financieros</field>
611 <field ref="er" name="parent_id"/>
612 <field name="type">view</field>
613 <field name="user_type" ref="cuenta_vista"/>
616 <record id="cta71" model="account.account.template">
617 <field name="code">7.1</field>
618 <field name="name">Otros Gastos y Productos Financieros</field>
619 <field ref="cta7" name="parent_id"/>
620 <field name="type">view</field>
621 <field name="user_type" ref="cuenta_vista"/>
624 <record id="cta7101" model="account.account.template">
625 <field name="code">7.1.01</field>
626 <field name="name">Otros Gastos y Productos Financieros</field>
627 <field ref="cta71" name="parent_id"/>
628 <field name="type">view</field>
629 <field name="user_type" ref="cuenta_vista"/>
632 <record id="cta710101" model="account.account.template">
633 <field name="code">7.1.01.01</field>
634 <field name="name">Otros Gastos Financieros</field>
635 <field ref="cta7101" name="parent_id"/>
636 <field name="type">other</field>
637 <field name="user_type" ref="cuenta_gastos"/>
640 <record id="cta710102" model="account.account.template">
641 <field name="code">7.1.01.02</field>
642 <field name="name">Intereses</field>
643 <field ref="cta7101" name="parent_id"/>
644 <field name="type">other</field>
645 <field name="user_type" ref="cuenta_gastos"/>