[{"data":1,"prerenderedAt":31},["ShallowReactive",2],{"content:en:glosario:group-chart-of-accounts":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":30},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"plan-de-cuentas-de-grupo","Group chart of accounts: what it is and what it includes","The group chart of accounts is the common catalogue to which each entity's local chart is mapped, so the group can consolidate and compare in one format.","Group chart of accounts","group chart of accounts","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is the group chart the same as the local chart of accounts?","No. Each entity keeps its local chart to meet its accounting standard; the group chart is the management one, shared by all, and lives outside the ERP.",{"q":20,"a":21},"How often is it reviewed?","When a new entity joins or the group changes its reporting structure. Usually an annual review plus occasional adjustments.",[23,24,25,26],"\u002Fglossary\u002Faccount-mapping","\u002Fglossary\u002Ffinancial-consolidation","\u002Fglossary\u002Fanalytical-accounts","\u002Fproduct\u002Fmulti-entity-consolidation","\u003Cp>The group chart of accounts is the common catalogue of accounts into which each entity's local chart is translated, so that every entity reports in the same format and can be consolidated and compared line by line.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>The P&L and balance sheet accounts in the structure management wants to see: levels, subtotals (gross margin, EBITDA, net result) and groupings by nature. It usually has between 80 and 300 accounts, far fewer than a local chart, because it groups what management reporting does not need to separate.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>The Spanish entity has 45 personnel expense accounts (640, 641, 642 and their breakdowns); the Mexican one has 30 with a different numbering. The group chart has 4: salaries, social security, severance and other personnel costs. The 75 local accounts map to those 4, and consolidated personnel expense, 1,250,000, is compared with budget without reclassifying anything by hand.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>The group chart of accounts is defined once in Fibady with unlimited levels, and each entity connected from its ERP maps its local accounts to it. The consolidated P&L uses that structure and every line opens down to the original entry in the local account.\u003C\u002Fp>\n","en","glosario","group-chart-of-accounts",1788520128726]