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Re: Account Code Modification

Eva Pinter
- 04/01/2015 07:05:13
Hi Graeme,

It really depends on the country. In some countries, the account numbers are fixed, so that you are not allowed to change them. In most countries, there is a greater freedom towards changing the chart of accounts. But in all countries, you need to be able to trace the postings you have done. So, if you have postings and already have reported the results to the authorities using a specific chart of account, you may have issues(as the tax authorities will compare the CoA between the years and ask for explanation). If you have not reported to the authorities and you change the chart of accounts, really it's up to you. One must be able to explain and identify every single posting in the accounts, whatever name or description the account has.

This said, it's mostly a bad idea to start changing the account numbers in the middle of the year. 

Eva P.

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On 1 Apr 2015, at 11:08, Graeme Gellatly <> wrote:

It isn't first and foremost a legal question, that was just the excuse given at the time, and I challenge you to find any internationally applicable law or accounting rule to say that account codes are sacred and cannot be changed.

Maybe for some localisations it is (mostly European ones it seems), and I fought at the time for it to be left in localisations or made optional, but to the best of my knowledge most modern jurisdictions couldn't care less what your account code is, as it is just a descriptor.  In any case, it is ridiculous that you can change an account from an expense to a liability or asset or whatever, change its name etc but you cannot change what is actually for most people just a sort order.

On Wed, Apr 1, 2015 at 10:32 PM, Ermin Trevisan <> wrote:
This is first and foremost a legal question and not a technical issue.
Please check this discussion:

Cheers, trevi
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Ermin Trevisan
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On Die, 2015-03-31 at 07:35 +0000, Bharat Devnani wrote: > Good Morning Experts, > > > I would like to take an expert opinion, on the Modification of Account > Code, even though Journal Entries exists for the same account. > > > Is it advisable to change the code through querying directly to > postgres, or any other way to do it from UI itself, and does it have > any implication, if the code has to be changed ? > > > Waiting for your responses. > > > Thanks & Regards, > Devnani Bharat R. > _______________________________________________ > Mailing-List: > Post to: > Unsubscribe: > > >

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