📒 Quick Guide - Accounting (how it works)
Accounting in upCampo is the farm's bookkeeping, built from what the farm already records day to day. The purchase invoice, the work order write-off, the payment to the supplier and the receipt from the sale are already in the system; accounting does not ask for any of that to be typed in again. The accountant says once which accounts each type of event should hit, and upCampo builds the month's debit and credit entries.
It is the same idea as the posting rules ("accumulators") in accounting software: for each type of operation, a rule with the accounts for each part of the amount. The difference is that the rule sits next to where the data comes from, and the entry comes from the document the farm itself saved.
📍 Location in the system
Menu: Accounting
The Accounting menu sits between Financial and Budget, with five screens in the order of the accountant's work:
- Settings: Chart of accounts (accounting), Accounting setup and Accounts in records.
- Entries: Accounting entries and Depreciation.
Everything in the module belongs to the company, not to each farm: one chart of accounts, one accounting setup and one set of entries per company, bringing together what all of its farms record. Like every screen in the web portal, each one only shows up for users with permission, granted in File > Users.
🔄 The path of an entry
Every accounting entry in upCampo goes through the same four steps:
1. The event
It is the document the farm already saved in upCampo. Accounting reads straight from the source, no matter who recorded it: the web portal, the app, the API or UPí. Each event becomes one entry, with as many lines as needed.
2. The Accounting setup
The Accounting setup holds the rule for each event. It has four tabs:
- Crops and production, Financial and Inventory and assets, for events that have a single rule, one panel per event: the work order write-off, the harvest and the cost of production sold; the payment, the receipt, standalone payables and receivables and the revenue from contract sales; fueling, requisitions and depreciation. For harvest, fueling, requisitions and depreciation, the How it is posted field says whether the event posts by itself, when the month is generated, or is left for the accountant to post by hand.
- Invoices and natures, for invoices. Here there are several operations (purchase for stock, purchase for consumption, sale of production, return…), and what decides which one applies to an invoice is its nature of operation.
Each operation has one line per part of the amount (the products value, freight, IPI, ICMS, interest…), and each line states the debit account and the credit account.
3. The account lookup
Each side of the line can have an account written in and, next to it, "Or the record one, if any". When generating, upCampo looks in this order:
Where each account is looked up:
| Account | Where upCampo looks, before the line's account |
|---|---|
| Inventory and consumption | On the product and, if it has none, on the product class. |
| Sales revenue and cost of goods sold | On the product, then the class, then the crop. |
| Crop in progress | On the crop. |
| Production inventory (grain, lint…) | On the product, then the class, then the crop's grain. |
| Supplier and customer | On the entity. |
| Bank | On the bank account. |
| Standalone bill expense or revenue | On the title's management account and, if it has none, on the management accounts above it. |
| Fixed assets and depreciation | On the fleet record (equipment), the same accounts the Depreciation screen shows for each asset. |
That is why the whole setup fits in a few accounts: the line's account is the company default, and the record only comes in for exceptions. Anyone who separates crop protection inventory from fertilizer inventory puts the account on each class; anyone who does not leaves the classes blank and everything falls into the line's account.
4. The month's entries
On the Accounting entries screen, the Generate the month button reads the month's events and builds the entries, with debit equal to credit. Generating again redoes what was generated and what was left pending; it does not duplicate. Whatever the accountant prefers to post by hand (the harvest when the season closes, for example) comes in through the Manual entry button, which the system can build for them to review.
An example, start to finish
A fertilizer purchase (the numbers are for illustration): an inbound invoice of R$ 50,000.00 in products and R$ 1,200.00 in freight, finalized, with a nature linked to the Purchase for stock operation. The Products value line says "debit: Input inventory, or the product class's account; credit: Suppliers, or the supplier's account". The Fertilizers class has its own inventory account; the supplier has no account of its own. The entry comes out like this:
Freight goes into the same debit because the purchase operation sends freight to inventory. If the farm takes ICMS credit, the ICMS line takes the tax out of inventory and puts it into recoverable ICMS.
⚙️ Setting up accounting: the accountant's steps
- Chart of accounts (accounting): import the accountant's chart of accounts spreadsheet.
- Accounting setup: Create the standard operations, check the accounts on the Crops and production, Financial and Inventory and assets tabs and link the natures of each operation in Invoices and natures.
- Accounts in records: only the exceptions, such as one inventory account per class or a supplier with its own account.
- Depreciation: the value, start and yearly rate of each asset that depreciates.
- Then, every month: Accounting entries, Generate the month, handle the pending ones and post by hand what was left for the accountant.
1. Import the chart of accounts
Menu: Accounting > Chart of accounts (accounting)
The Import spreadsheet button reads the chart of accounts that the accountant's system exports (.xls or .xlsx, with Code, T, Classification, Name and Level). The account code is the key shared with the accountant's system and does not change. Details in Screen: Chart of accounts (accounting).
2. Build the Accounting setup
Menu: Accounting > Accounting setup
The Create the standard operations button opens a wizard that asks for the main accounts once (suppliers, customers, cash and banks, inventory, revenue, depreciation…) and creates upCampo's 19 operations with the accounts already filled in. Then:
- on the Crops and production tab, check the accounts for the work order write-off and the harvest, choose how the harvest is posted (on the load ticket, when the field is finalized or by hand, when the season closes) and where the Cost of production sold comes from;
- on the Financial tab, check the accounts for payments, receipts and standalone bills, and choose where contract sales revenue is recognized;
- on the Inventory and assets tab, check the accounts for fueling, requisitions and depreciation and choose how each one is posted (automatic or manual);
- on the Invoices and natures tab, open each invoice operation and, on the Natures tab, link the natures of operation that use it;
- on the Taxes tab, enter the tax calculation accounts, each issuer's tax regime and the Funrural rates.
Details in Screen: Accounting setup.
3. Exceptions in the records
Menu: Accounting > Accounts in records
One grid per record type (classes, products, suppliers and customers, crops, bank accounts, management accounts and equipment) to set the accounting account on many at once. The same field appears on the Accounting tab of the record itself. Details in Screen: Accounts in records.
4. Assets that depreciate
Menu: Accounting > Depreciation
The Assets tab lists the machines, equipment and improvements from the fleet records. For each asset that depreciates, check Depreciates and enter the Asset value, the Depreciation start, the Yearly rate and, if any, the Residual value and Prior depreciation. upCampo calculates (value − residual) × rate ÷ 12 per month: a R$ 500,000.00 asset, with a R$ 50,000.00 residual and 10% a year, depreciates R$ 3,750.00 per month. Details in Screen: Depreciation.
5. Generate and review the month
Menu: Accounting > Accounting entries
Choose the month, Generate the month, filter Pending only and fix the cause of each pending item (almost always a missing account, or a nature with no operation). Then generate again. An event left in manual mode is posted with the Manual entry button, using Build from the system. Details in Screen: Accounting entries.
✅ What already becomes an entry
| Event | When it comes in | What it posts (in the standard operations) |
|---|---|---|
| Inbound invoice (Movement) | When finalized, on the movement date. | Through the nature's operation: purchase for stock, for consumption, of fixed assets, future delivery, bonus, return… Products value, freight, insurance, other expenses, IPI, ICMS-ST, discount, recoverable taxes and withheld Senar. |
| Outbound invoice | When authorized. | Through the nature's operation; on the sale of production, the revenue (D Customers · C Sales revenue) and the cost of production sold. |
| Cost of production (sale) | On the outbound invoice. | D Cost of production · C Production inventory, the quantity that went out (from the invoice itself or from the outbound load ticket linked to it) times the cost per kg: the stock average cost, the one computed by accounting (harvest cost ÷ kg harvested) or a fixed value per season and crop, depending on the Cost of production sold field. In Manual, the accountant posts it. |
| Work order write-off | When the cost is written off to the field: one entry per order in the month. | D Crop in progress · C Input inventory. A return reverses the sides. |
| Harvest (harvest load ticket) | On the load ticket, in proportion to what was harvested, with the rest when the field is finalized; or only when the field is finalized in Season Planting; or by hand, when the season closes. One entry per season and crop in the month. | D Production inventory · C Crop in progress, at the cost the field accumulated in the season's work order write-offs. |
| Fueling (pump) | When the month is generated (or by hand): one entry per day. Calibration and transfers do not post; fueling at a gas station comes in through the invoice. | D Consumption · C Inventory, at the fuel's average cost. |
| Requisition | When the month is generated (or by hand): one entry per requisition. The maintenance work order does not post; what leaves inventory leaves on the requisition. | D Consumption · C Inventory, at average cost. |
| Depreciation | When the month is generated (or by hand): one entry per branch, one line per asset. | D Depreciation · C Accumulated depreciation, straight-line: (value − residual) × yearly rate ÷ 12. |
| Payment (Accounts Payable/Receivable) | When the installment is paid, on the payment date. | D Suppliers · C Cash and banks, plus interest, discount and withholding. |
| Receipt | When the installment is settled, on the receipt date. | D Cash and banks · C Customers, plus interest, discount and withholding. |
| Standalone payables | Title without an invoice, on the title date. | D the management account's account (power, rent, land lease…) · C Suppliers. |
| Standalone receivables | Title without an invoice, on the title date. | D Customers · C the management account's account. |
| Sale by contract | On the invoice of each delivery or on the contract's title, as chosen in the Accounting setup. | Revenue goes into one of the two, never both. |
| Tax calculation | When the accountant calculates the month: one entry per issuer and tax, on the last day of the month. | ICMS, PIS and COFINS: D tax on sales · C tax payable, with the recoverable credit offsetting the payable. Funrural: D Funrural on sales · C Funrural payable, when the grower is the one who pays it. |
| Late entry | When generating the month after the closing, if the accountant allowed retroactive entries. | The difference between what an event in a closed month posts today and what was posted for it (an invoice that arrived late, a forgotten work order write-off, a canceled invoice), on the first day of the next month. With the month 100% locked, the web portal does not accept entries dated within the closed period. |
| Manual entry | When the accountant saves it, on the Accounting entries screen. | The lines the accountant enters, or the ones the system builds for the month's harvest, cost of production sold, depreciation, fueling and requisitions. An event posted this way is not generated again in that month. |
🚧 What does not become an entry yet
These events exist in upCampo, but do not generate an accounting entry yet:
- the allocation of a title across several management accounts: the title uses its own management account;
- the IBS and CBS of the tax reform, starting in 2027.
A transfer between storage locations does not post, on purpose: the inventory account belongs to the product, not the location, and the accounting balance does not change. A transfer between companies is an invoice.
In development
Also in development, with no set date:
- adjusting a generated entry (changing the account or amount);
- reversing an entry;
- opening balances;
- exporting entries to the accountant's system;
- the calculation of IBS and CBS, of ICMS-ST, and the quarterly calculation under presumed profit and actual profit (IRPJ and CSLL).
For checking, the Accounting entries screen filters and totals by column, and its Reports tab produces the Journal, the General ledger, the Trial balance, the Income statement (DRE), the Balance sheet and the Pending items (see Accounting reports).
- The accountant does not retype invoices, work order write-offs, harvest, fueling or payments: the entry comes from what the farm already recorded, and depreciation comes from the asset records.
- Whatever the accountant prefers to post by hand comes out built by the system, to review and save.
- Setup is done once, in a few accounts, and the exceptions stay on the records.
- Each entry shows where each account came from, and whatever does not balance shows up as pending, with the reason.
❓ Frequently asked questions
Do I have to type the invoices in again for accounting?
No. In upCampo, accounting entries come from the invoices, work order write-offs, payments and receipts the farm has already recorded. The accountant sets up the accounts once, in the Accounting setup, and generates the month on the Accounting entries screen.
Is accounting per farm or per company?
Per company. The chart of accounts, the operations and the entries belong to the company and bring together what all of its farms record in the month.
Why was an entry left pending?
Because something was missing to build the debit and credit: an account (neither the record nor the operation line has one), an outbound invoice whose nature is not linked to any operation, or a product sold with no cost in inventory. The reason is written in the Pending issue column of the Accounting entries screen. Once the cause is fixed, just generate the month again.
What is the difference between a management account and an accounting account?
The management account is the farm's financial classification (power, land lease, labor) and serves management. The accounting account is the one from the accountant's chart of accounts, imported in Accounting > Chart of accounts (accounting). The two are linked in Accounts in records: each management account can point to an accounting account, and that is the one standalone bills use.
Does the ICMS on a purchase go to cost or to recoverable tax?
It depends on whether the company takes the credit. In the Create the standard operations wizard, filling in recoverable ICMS, PIS and COFINS takes those taxes out of inventory cost; leaving them blank creates those tax lines turned off, and the tax stays in the cost.
Can I already send the entries to the accountant's system?
Not yet. Export, adjusting a generated entry, reversal and opening balances are in development. Today upCampo generates the month's entries, accepts the accountant's manual entries and produces the Journal, the General ledger, the Trial balance, the Income statement (DRE) and the Balance sheet, which the accountant can check or print (Accounting reports).
Do the harvest and depreciation go into the farm's accounting?
Yes. The harvest moves the cost of the crop in progress into production inventory: on the load ticket, when the field is finalized or by hand when the season closes, as chosen in the Accounting setup. Depreciation comes from the Accounting > Depreciation screen, where each asset has a value, start and yearly rate, and is posted every month.
Can I make a manual entry in upCampo accounting?
Yes. On the Accounting entries screen, the Manual entry button opens the window with Date, Document, Description and the lines; it saves with debit equal to credit. Build from the system fills in the lines for the month's harvest, cost of production sold, depreciation, fueling and requisitions.