📘 Screen: Accounting entries

Accounting entries is the screen where the month becomes accounting. Once you choose the month, the Generate the month button reads what the company has recorded (invoices, work order write-offs, harvest, fuelings, requisitions, depreciation, payments, receipts, standalone bills), applies the rules from the Accounting setup and builds one entry per event, with the debit and credit lines. What could not be built stays pending, with the reason written out. What the accountant prefers to post by hand goes in through Manual entry, which the system can build for review.

📍 Location in the system

Menu: Accounting > Accounting entries

It is in the Entries group of the Accounting menu, before Depreciation. Generating the month requires add permission; users with view-only permission can browse. Overview in the Quick Guide - Accounting.

🧩 Main function

Generate a month's entries, check each one, find what is pending, post by hand whatever the accountant wants and run the accounting reports. The entries belong to the company: they bring together what all of its farms recorded in the month.

⚙️ Generate the month

1. Choose the Month (the list covers the last three years; it starts on the current month).
2. Click Generate the month and confirm. The window reminds you that what was generated earlier for that month is replaced and that what the accountant adjusted is kept.
3. When it finishes, the screen reports how many entries were generated, how many are pending and how many adjusted entries were kept.

What goes into the month

Harvest, fueling, requisitions and depreciation only go into the generation when set to Automatic in the How it is posted field of the Accounting setup (harvest in the Crops and production tab; fueling, requisitions and depreciation in the Inventory and assets tab); in Manual, the accountant posts them through Manual entry, and the generation flags what is still to be posted (see below). Transfers between storage locations do not post, on purpose. What does not yet become an entry (IBS, CBS and corporate income tax) is listed in the Quick Guide.

What is left to post by hand

When an event is set to Manual and has activity in the month, but nobody posted it, the monthly generation creates a Pending entry, with no lines, so the event is not forgotten. The pending item states the amount the system calculated: "Event in manual mode with no entry in the month (calculated: R$ 3750.00). Post it through Manual entry, with Build from the system". This applies to harvest, depreciation, fueling and requisitions. With Cost of production sold set to Manual, the notice appears when the month has an outbound invoice.

That pending item disappears on its own when the accountant saves the built entry for that event, through Build from the system. A manual entry typed from scratch does not count, because the system does not know which event it belongs to.

📋 The entries grid

Next to the month are Reload and two selectors:

• View by: Entry (one per event, with its lines below) or Line (not grouped) (all the month's lines in a single grid, like a journal).
• Status: All, Pending only or No pending issue.

The summary says how many entries there are, how many are pending and the total; in the line view, the total debit and total credit.

Every column has a filter in its header. Selecting an entry shows its lines below, with debit and credit totaled in the block title:

The Account source column answers the most common question when checking: "why did this invoice land in this account?". When the event has them, the line also keeps the season, the crop, the asset and the cost center it came from: harvest, for example, comes out split by season and crop, and depreciation, by asset.

🔧 Resolving pending items

Check Pending only and read the Pending issue column. The most common reasons, and where to fix them:

Once the cause is fixed, generate the month again.

✍️ Manual entry

The Manual entry button, next to Generate the month, opens the window for the accountant to post what does not come from a document, or an event they prefer to post by hand: the harvest when closing the season, the cost of production sold, a depreciation, an adjustment.

At the bottom, the total shows Debit · Credit · Difference. The entry only saves with at least two lines, every line with an account and an amount greater than zero, and debit equal to credit.

Build from the system

At the top of the window, the Build from the system block does the calculation and leaves the review to the accountant. Choose the Fact and click Build from the system: the system calculates the event's volume for the month, as the automatic generation would, and fills in the lines. The accountant reviews the accounts and amounts and saves.

For Harvest, two more fields appear:

• Season: blank, it brings the month's volume for all seasons. With a season chosen, it brings what that season's crop accumulated and has not yet moved to production, minus what was already posted as harvest.
• Season closing (all the crop accumulated): with a season chosen, it brings everything the season accumulated, harvested or not. This is the path for those who post the harvest once, when closing the season.

If there is nothing to post for that event in the month, the window tells you. If the calculation runs into something missing (an account, a cost), it shows the notice, and the lines come in for the accountant to complete.

Delete manual entry

With an entry of status Manual selected in the grid, the Delete manual entry button deletes it, after you confirm. An entry generated by the system cannot be deleted this way: fix the cause and generate the month again.

➗ Indirect cost allocation

Depreciation, fuel, maintenance and salaries go into indirect cost accounts and do not reach the crop on their own. The Indirect cost allocation button, next to Manual entry, opens a report for the chosen month: nothing is posted there. The accountant sees what each criterion would give, decides and posts by hand.

Above the grid are the total to allocate for the month and each account's balance. The balance is debit minus credit of the month's lines, excluding pending entries. The grid has one row per season and crop and the three criteria side by side:

For each criterion the grid shows the basis, the percentage and the amount the season and crop would get. Every column has a filter in its header.

To post, choose the Criterion to post and click Post by hand with this criterion. The Manual entry opens already filled in, with Crop cost checked: a debit to the growing crop of each season and crop (the crop's account or the harvest operation's) and a credit to each indirect cost account, for its balance. The accountant reviews, changes whatever they want and saves. Once saved, the accounts' balance goes to zero and the report shows zero to allocate.

🧮 Tax calculation

The Tax calculation tab calculates, for the month, the ICMS, PIS, COFINS and Funrural of each issuer: each CPF or CNPJ that issues invoices on the farm. Each one is calculated under its own tax regime, set in the Accounting setup, Taxes tab. An issuer with no regime is left out, and the calculation warns you if it had an outbound invoice in the month.

1. Generate the month in the Accounting entries tab.
2. In the Tax calculation tab, choose the Month and click Calculate the month.
3. The grid has one row per issuer and tax: base, debits, credits, offset, adjustment, payable and the amount withheld by the buyer. Click a row to see the Calculation details, which say how many invoices each amount came from.
4. If you need to correct it, enter the Adjustment (positive increases the tax, negative reduces it), the Notes and click Save adjustment.

• The tax amounts come from the invoices themselves, which already carry the CST and rate of each item.
• Payable = debits + adjustment − offset. The credit reduces the tax down to zero, and what is left over carries to the next month.
• Calculating the month again redoes the numbers from the invoices and keeps each row's adjustment and notes.
• The calculation generates its own entry (type Tax calculation), with the accounts from the Taxes tab of the Accounting setup: tax on sales against tax payable and, when there is a credit, tax payable against tax recoverable. A tax with no configured account stays pending, with the reason.
• Simples Nacional is not calculated here: the tax is the one on the DAS.
• Pay the tax slip through the financial module, with a management account that points to the tax payable account. That way the expense is not counted twice.

🔒 Month closing

The Closing tab closes the accounting up to the end of a month. A closed month cannot be generated again and does not accept manual entries. It is what the accountant does after delivering the month.

1. Choose the month in Close up to month. Write a note if you want, and click Close.
2. The window first shows what prevents closing:
   • a pending entry up to that month;
   • a farm with a payment, receipt or bill in the period whose financial module is not closed up to the same date. Accounting only closes what the financial module has already closed.
3. The window also shows what needs attention, without blocking: a month with no entries, taxes not calculated.
4. With nothing blocking, choose what happens to records dated in the closed period:
   • Block 100% (the default): the web portal will not let anyone save, change, delete or finalize an invoice, inventory transaction (the work order write-off is one), fueling or requisition dated in the closed period. Anyone who tries gets a notice to use a date after the closing or to ask the accountant.
   • Allow: saves normally, and the entry lands in the following month as a late entry.
5. Confirm. The grid keeps each closing: up to when, who closed, when and whether it allows late entries.

The choice can be changed later, with the Allow late entries or Block 100% button, right below the closing status.

Recorded in a closed month

What comes from the app (work order write-offs or fuelings recorded offline) or from an integration cannot be rejected after the phone syncs, so it comes in even with the month blocked. So it is not forgotten, click Check, at the end of the Closing tab: the grid lists everything dated in the closed period that is not yet in the accounting, with the entry that would be made. The check for a new closing also warns you.

• With late entries allowed, the list is what is waiting for the next month: generate that month again.
• With the month blocked, decide: allow late entries and generate the next month, or reopen the month.

Reopen the last closing goes back to the previous closing and releases that period. It requires delete permission, and the grid shows who reopened it.

Late entry

Applies when the accountant allowed late entries. The farm keeps working after the month is closed. A forgotten work order write-off, an invoice recorded late or a cancelled invoice may be dated in the closed period. None of that reopens the month. When generating the month following the closing, the system compares each event of the closed months with what was posted for it and posts the difference on the first day of that month:

• "Late entry of 09/15/2026: NF 1234 - …" for what came in or changed afterwards;
• "Late reversal of …" for what no longer exists.

Closed months stay as they were delivered. The comparison covers the last twelve closed months that were generated. Adjusted or manual entries are not touched.

The harvest is adjusted too. Cost that reached the crop after the closing, dated within it, goes to the production stock in the month after the closing. The cost written off in later sales already includes it.

Prefer that the late work order write-off cost goes to expense rather than to the crop? Choose the account in Cost that arrives dated in a closed month, in the Accounting setup, Crops and production tab.

📊 Accounting reports

The screen has four tabs: Accounting entries, with the month and the grids described above, Tax calculation, Closing and Reports, with one card per accounting report. Click the card to open the report and choose the filters. The same tab is in the Accounting setup, and the reports are also in the Reports menu, in the Accounting area (code CTB). Only the reports enabled for your user appear.

What goes into the reports

• Generated, adjusted and manual entries go in. Pending entries are left out of the books, the trial balance and the financial statements, and appear only in Accounting open items. So resolve the month's pending items before running the trial balance.
• With no farm in the filter, all the company's farms are included.
• In the Journal, Ledger and Trial balance, the balance is shown as positive, with D (debit) or C (credit) beside it.
• The DRE and the Balance sheet follow the financial statement format, without D or C: in the DRE, revenue is positive, and cost, expense and loss appear in parentheses; in the Balance sheet, a balance on the opposite side (accumulated depreciation, loss) appears in parentheses.
• The Balance sheet shows the accounts in groups 1 (assets) and 2 (liabilities and equity) of the chart; the DRE, those in the other groups.
• Since the fiscal year is not yet closed in the system, the Balance sheet shows the Result for the period within equity: it is the result accumulated up to the date, and it is what makes assets equal liabilities plus equity.
• The opening balance in the Ledger and Trial balance is everything posted before the start date. There are no opening balances yet: in a company that started its accounting mid-year, the inventory and bank accounts may show balances that do not match reality.

🚧 What does not exist yet

Still in development, with no set date: adjusting a generated entry (changing account or amount), reversing a chosen entry, opening balances, export to the accountant's system, calculation of IBS and CBS, of ICMS-ST and the quarterly presumed and actual profit taxes (IRPJ and CSLL), automatic allocation of indirect costs (today it is the report plus a manual entry) and the monthly accrual of prepaid expenses, such as insurance and land lease paid in advance (the accountant posts it by hand). There is also no scheduled generation: the month is generated with the button.

❓ Frequently asked questions