64 lines
2.5 KiB
ReStructuredText
64 lines
2.5 KiB
ReStructuredText
account_do
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==========
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Dominican Republic accounting localization for Tryton.
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Functional Coverage
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-------------------
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The module provides:
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* a base chart of accounts for Dominican companies;
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* an IFRS-oriented account structure;
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* Dominican tax groups, tax templates, tax codes, and tax rules;
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* fiscal accounts for ITBIS, ISR withholdings, ISC, CDT, legal tip, check and
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electronic transfer tax, asset tax, and real estate transfer tax;
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* tax validity dates, including the historical 0.15% and current 0.20% check
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and electronic transfer tax rates;
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* chart creation defaults for the Dominican receivable and payable accounts.
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The module defines accounting and tax data. It does not duplicate DGII form
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box mappings, electronic fiscal document processing, NCF management, invoice
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customizations, party fiscal validation, payroll, or reporting logic.
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The account codes form a proposed general-purpose baseline, not an official
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Dominican chart. IFRS does not prescribe account numbers, and regulated
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entities may be required to use a sector-specific chart. Tax templates are
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accounting aids; users remain responsible for checking applicability and
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current law. See ``doc/sources.rst`` and ``doc/tax_blueprint.rst``.
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Testing
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-------
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The tests validate module installation, chart creation, wizard defaults, XML
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reference integrity, tax account mapping, tax validity, tax code signs, tax
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rules, translations, and package structure.
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Languages
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---------
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Tryton treats account and tax template names as static accounting data. The
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module therefore provides two complete selectable charts instead of relying on
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runtime translation:
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* ``IFRS Chart of Accounts - Dominican Republic`` in English;
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* ``Plan de Cuentas NIIF - República Dominicana`` in Latin American Spanish
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(``es_419``), used until Tryton provides ``es_DO``.
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Each chart has its own account types, accounts, taxes, tax codes and tax rules.
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The language is selected when the chart is created and changing the user
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language does not rename existing accounting records.
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IFRS-Oriented Structure
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-----------------------
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The chart includes structural accounts for current and non-current
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presentation, inventories, financial instruments, revenue contracts, leases,
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deferred tax, property, plant and equipment, impairment, provisions,
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intangibles, investment property, other comprehensive income, and assets held
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for sale.
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IFRS measurement, estimates, closing procedures, financial statements, notes,
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and disclosures depend on company accounting policies and complementary
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operational modules.
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