United Nations Directories  for Electronic Data Interchange for
Administration, Commerce and Transport



UN/EDIFACT






                                           Message Type : CHACCO
                                           Version      : D
                                           Release      : 01C
                                           Contr. Agency: UN

                                           Revision     : 2
                                           Date         : 2001-11-07






SOURCE: D14 Accounting and Auditing, Registration and Financial
        Information Services (SWG)


                               CONTENTS

                      Chart of accounts message

0.     INTRODUCTION

1.     SCOPE

       1.1   Functional definition

       1.2   Field of application

       1.3   Principles

2.     REFERENCES

3.     TERMS AND DEFINITIONS

       3.1   Standard terms and definitions

4.     MESSAGE DEFINITION

       4.1   Segment clarification

       4.2   Segment index (alphabetical sequence by tag)

       4.3   Message structure
             4.3.1 Segment table













----------------------------------------------------------------------
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
----------------------------------------------------------------------



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 01C
                     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
       X  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 Pos Tag Name S R 0010 UNH Message header M 1 0020 BGM Beginning of message M 1 0030 DTM Date/time/period M 99 0040 RFF Reference C 99 0050 CUX Currencies C 99 0060 FTX Free text C 1 0070 ----- Segment group 1 ------------------ M 99----------+ 0080 NAD Name and address M 1 | 0090 RFF Reference C 9 | | 0100 ----- Segment group 2 ------------------ C 99---------+| 0110 CTA Contact information M 1 || 0120 COM Communication contact C 9----------++ 0130 ----- Segment group 3 ------------------ C 99----------+ 0140 CCI Characteristic/class id M 1 | 0150 CAV Characteristic value C 1-----------+ 0160 ----- Segment group 4 ------------------ M 99999-------+ 0170 LIN Line item M 1 | 0180 CPT Account identification M 1 | 0190 FTX Free text C 1 | 0200 TAX Duty/tax/fee details C 1 | 0210 DTM Date/time/period C 1 | | 0220 ----- Segment group 5 ------------------ C 99---------+| 0230 REL Relationship M 1 || 0240 CPT Account identification C 1 || 0250 FII Financial institution information C 1 || 0260 X PAT Payment terms basis C 1 || 0270 PAI Payment instructions C 1 || || 0280 ----- Segment group 6 ------------------ C 9---------+|| 0290 CCI Characteristic/class id M 1 ||| 0300 CAV Characteristic value C 1---------++| | 0310 ----- Segment group 7 ------------------ C 9----------+| 0320 NAD Name and address M 1 || 0330 RFF Reference C 9 || || 0340 ----- Segment group 8 ------------------ C 9---------+|| 0350 CTA Contact information M 1 ||| 0360 COM Communication contact C 9---------+++ 0370 EQN Number of units M 1 0380 ----- Segment group 9 ------------------ C 1-----------+ 0390 AUT Authentication result M 1 | 0400 DTM Date/time/period C 1-----------+ 0410 UNT Message trailer M 1

Copyright United Nations, all rights reserved
 
UN Economic Commission for Europe
Palais des Nations, CH-1211 Geneva 10, Switzerland
Tel: +41-22 917 2016 Fax: +41-22 917 0037 E-mail: TradeMaster@unece.org
 
UN/EDIFACT Directories