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 2.6 UN/ECE UNSM - General Introduction,
Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
Section 2.
4. MESSAGE DEFINITION
4.1 Data Segment Clarification
This section should be read in conjunction with the Segment
Table which indicate 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 98A
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: CPT-FTX-TAX-DTM-SG5-SG7
A segment group giving account related information.
0170 CPT, Account identification
A segment containing detailed information identifying the
principal account number (general, subsidiary, analytical or
budget account).
0180 FTX, Free text
A segment to provide the source of the account and
information about the creation of the account.
0190 TAX, Duty/tax/fee details
A segment used to provide tax related information. Mainly
used to provide the tax rate.
0200 DTM, Date/time/period
A segment giving detailed information on the opening and
closing dates of an account of the chart of accounts
message.
0210 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.
0220 REL, Relationship
A segment to identify the relationship between a
principal account and other associated entities
(sub-account, bank account, etc.).
0230 CPT, Account identification
A segment containing detailed information identifying the
account (general, subsidiary, analytical or budget
account) linked to the principal account.
0240 FII, Financial institution information
A segment identifying the associated bank account.
0250 PAT, Payment terms basis
A segment providing associated payment terms.
0260 PAI, Payment instructions
A segment specifying instructions related to payment.
0270 Segment group 6: CCI-CAV
A segment group to provide legal or accounting
characteristics of the account.
0280 CCI, Characteristic/class id
A segment to identify a legal or accounting
characteristic of an account.
0290 CAV, Characteristic value
A segment to provide the value of the above
characteristic.
0300 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.
0310 NAD, Name and address
A segment identifying the concerned party.
0320 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.
0330 Segment group 8: CTA-COM
A segment group to identify contacts and related
communication numbers.
0340 CTA, Contact information
A segment to provide contacts related to the party.
0350 COM, Communication contact
A segment to provide communication numbers of the
contact.
0360 EQN, Number of units
A segment specifying the number of accounts in the chart of
accounts message.
0370 Segment group 9: AUT-DTM
A segment group to provide authentication information.
0380 AUT, Authentication result
A segment to provide results of the accounting application
of an authentication procedure.
0390 DTM, Date/time/period
A segment to provide the date of the authentication.
0400 UNT, Message trailer
A service segment ending a message, giving the total number of
segments in the message and the control reference number of the
message.
4.2 Data 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
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
Contents of CHACCO