> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Accounting Settings

> Integration accounts, processing mode, entry types, cost centers and signatures

Before generating automatic journal entries you need to tell FileXpress which accounts from the [chart of accounts](https://docs.filexpress.app/en/docs/contabilidad/plan-cuentas.md) to use for each operation. Go to **Accounting → Settings**.

> [!WARNING]
>
> If a required account is missing, document processing shows an error indicating which one to configure.

## General Settings

### Integration accounts

| Section | Accounts |
| - | - |
| **Sales Accounts** | Sales, VAT (IVA) Output Tax (VAT Débito Fiscal), Cost of Sales. |
| **Purchase Accounts** | Expenses (default purchases account), VAT Input Tax (VAT Crédito Fiscal). |
| **Special Taxes (El Salvador)** | COTRANS and FOVIAL (fuels), ISR Withholding (excluded subjects), 1% Perception. |
| **Payroll and Provisions** | See [below](#payroll-and-provisions). |
| **Cash and Bank Accounts** | Cash, Bank (default), Credit Card. |
| **Accounts Receivable and Payable** | Customers and providers (default; a customer or provider can have its own account). |
| **Card Settlements** (El Salvador only) | Bank commission account and 2% withheld VAT account. The credit uses the *Card payments* account and the commission's VAT goes to VAT input tax. |
| **Inventory (adjustments and transfers)** | See [below](#inventory-adjustments-and-transfers). |

### Processing mode

For sales, purchases, payments and petty cash funding, you define:

| Setting | Options |
| - | - |
| **Status when processing** | The entry is left as *Draft* (for review) or *Processed*. There is one setting per type: *Status when Processing Sales*, *Purchases*, *Provider Payments* and *Payments Received*. The default is *Processed*. |
| **Entry type** | Type used to number the entry (e.g. DIA, ING, EGR). |
| **Entry date** | Document date or the date it is processed. |

> [!NOTE]
>
> Previously, individual purchase entries were always left *Processed* once balanced, regardless of the setting; now they respect *Status when Processing Purchases*. Provider payment and payment received entries use their own settings (*Status when Processing Provider Payments* and *Status when Processing Payments Received*), which also govern the [payment reversal](https://docs.filexpress.app/en/docs/contabilidad/procesar-documentos.md#payment-reversal-and-its-entry) entries. Petty cash funding and payroll entries do not have this setting: they are processed automatically when they balance.

### Posting Settings

| Setting | Description |
| - | - |
| **Post Individual Sales / Purchases** | On: one entry per document. Off: one consolidated entry per day. |
| **Entry Numbering** | Entry code format. |

### Income Statement

Account prefixes that are considered **Income**, **Costs** and **Expenses** when building the income statement (for example `4`, `5`, `6`).

### Payroll and Provisions

| Account | Use |
| - | - |
| **Salaries and wages expense** | Debit in the payroll accrual entry. |
| **Salaries payable** | Net pay: Credit in the accrual, Debit in the payment. |
| **Income tax withheld payable** | Income tax withheld from employees. |
| **Other withholdings payable** | Fallback for deductions and contributions whose policy has no account of its own. |
| **Employer contributions expense** | Fallback for employer contributions without their own expense account. |
| **Employee loans** | Receivable account credited with the [loan](https://docs.filexpress.app/en/docs/rrhh/prestamos.md) installments deducted in payroll. |
| **Bank for payroll payment** | Credit in the payment entry. If omitted, the general bank account is used. |
| **Provision for Christmas bonus (aguinaldo), vacation and severance** | One expense account and one liability account for each item. |
| **Payroll entry type** | Defaults to DIA. |

> [!NOTE]
>
> ISSS, AFP and other contribution accounts are configured in each [payroll policy](https://docs.filexpress.app/en/docs/rrhh/politicas.md), not here.

### Inventory (adjustments and transfers)

Accounts used to post, **at cost**, inventory adjustments (shortages and overages) and transfers between branches from [Process Documents](https://docs.filexpress.app/en/docs/contabilidad/procesar-documentos.md#inventory-adjustments-and-transfers).

| Setting | Use |
| - | - |
| **Inventory Account** | Credit on shortages, Debit on overages, and the account that moves in transfers. It is also the account that is **relieved in sales entries** (offset of the cost of sales). |
| **Loss from shortages / shrinkage** | Debit in outbound adjustments (shortages). |
| **Gain from overages** | Credit in inbound adjustments (overages). |
| **Status when processing** | The entry is left as *Draft* or *Processed*. |
| **Entry Type for Adjustments** | Type used to number adjustment entries. |
| **Entry Type for Transfers** | Type used to number transfer entries. |

> [!WARNING]
>
> Both entry types are chosen from the [Entry Types](#entry-types) created by the business and **have no default value**: until they are configured, processing adjustments or transfers shows the error *Configure el tipo de partida para ajustes de inventario (o transferencias de inventario) en Configuración Contable*.

> [!NOTE]
>
> Previously the Inventory Account could not be configured, so the inventory relief line of the sales entry was omitted. Once configured, sales entries processed from that point on include it.

**Inventory account per branch (optional)**

You can assign each branch its own inventory account. If a branch has no account of its own, the general Inventory Account is used. With per-branch accounts, transfers **move the balance** from the source branch's account to the destination's; with a single general account, the transfer entry uses the same account for Debit and Credit and serves as a record of the transfer.

## Entry Types

Classifications of journal entries (Journal, Income, Expenses, Adjustment, Closing...). Each type has a code, name, **numbering prefix** and description, and keeps its own numbering.

## Cost Centers

Internal divisions (areas, projects, departments) for analyzing income and expenses. Each center has a code, name, description and, optionally, a **Parent Cost Center**. Only centers without sub-centers are assigned to documents and entries; parents group in reports.

How they are assigned in sales, purchases, collections, payments, transfers and payroll, and how they reach the entry: see [Cost centers](https://docs.filexpress.app/en/docs/contabilidad/centros-de-costo.md).

## Report Signatures

Name and title of the people who sign the official accounting reports (prepared by, reviewed by, authorized by), with their validity (date from / to).

## Accounting periods

Periods are opened, closed and locked in [Periods](https://docs.filexpress.app/en/docs/contabilidad/periodos.md).


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.