📘 Screen: Management Account/Category

Q: What is the difference between the account classifications?

There are four: (+) Revenue, (-) Expense, (+/-) Both and (=) Totalizer. The totalizer is only for grouping — it does not accept amounts posted directly.

Q: How do I make an account show up on the financial dashboard?

Check the Show on Dashboard option in the management account registry. Only checked accounts go into the charts and summaries.

Q: Can I split an amount after it has been posted?

Yes, as long as the account has the Split Later (Allocation) option enabled. It allows amounts posted to that account to be split afterwards.

Q: How do I mark what goes into Income Tax?

With the Consider for Income Tax option, in the management account registry. When checked, the account is treated as part of the farming activity, and every bill that uses it — from an invoice, contract, payroll, maintenance work order or typed in by hand — goes into the Tax cash book. When unchecked, its entries stay as Outside the farming activity and do not go into the LCDPR. The installment copies the account's flag when it is created.

Q: Does loan interest go into the cash book?

Yes, if the loan account has the Interest and charges go into the cash book flag. It is meant for an account with Consider for Income Tax unchecked: the principal stays outside the activity, and the interest entered in Interest & Penalties amt. on the settlement becomes a farm expense line, on the same bank account and the same date.

Q: Do I have to type in every account one by one?

No. The Import 'default' company button brings in the structure of upCampo's default company: you check the accounts that fit your farm and adjust whatever you need afterwards.

The Management Account screen lets you structure the farm's chart of accounts, classifying revenues, expenses and grouping accounts. It is used for financial analysis, DREs (income statements), dashboards and cash flow control, making financial management clearer and more efficient.

It may also be called Financial Category, or Financial Type.

📍 Location in the system

Menu: Financial > Management Account

🧩 Main function

The Management Account/Category organizes financial entries based on a customized chart of accounts. You can build a structure of revenues and expenses with levels and groupings, making consolidated or detailed analysis easier.

The list bar has two features worth knowing before you start:

Chart of Accounts / DRE — the selector switches the set being shown and sets the set for any account created next. They are two independent views: the day-to-day management one and the Income Statement one.
Import 'default' company — opens a window with the accounts of upCampo's default company; check the ones that fit and import them. It is the fastest way for anyone building their finances from scratch.

This account will be linked in financial entries (accounts payable/receivable), work orders, inventory transactions and contracts, among others.

📝 Registry fields

Field	Description
Classification	(+) Revenue (-) Expense (+/-) Both (=) Totalizer (used only for grouping, does not accept direct amounts)
Code	Account identifier.
Name	Name of the management account.
Order	Number used to organize the display.
Parent Account	Lets you build a hierarchy (upper and lower levels).
Allow direct amounts	Defines whether amounts can be posted directly to this account (usually turned on only for lowest-level accounts).
Consider for Income Tax	Says whether the account belongs to the farming activity. When checked, whatever is posted to it goes into the Tax cash book as farm revenue or expense; when unchecked, it stays as Outside the farming activity and does not go into the LCDPR. It applies to every bill that uses the account — whether it comes from an invoice, contract, payroll, maintenance work order or manual entry. See the section right below.
Interest and charges go into the cash book	For a loan or crop-financing account, which has Consider for Income Tax unchecked: the principal stays out of the book, but the interest paid on each payable installment goes in as a farm expense, on its own line. See Interest and charges, below.
Split Later (Allocation)	Allows amounts posted to this account to be split later.
Active	Defines whether the account is available for use.
Type	It is not a form field: it comes from the Chart of Accounts / DRE selector on the list bar, and it is what separates the two sets of accounts.
Show on Dashboard	If checked, this account will appear in the charts and summaries of the financial dashboard.

✅ Result: With management accounts registered:

Every financial transaction will be classified correctly.
Financial reports and dashboards (such as the DRE and cash flow) will show the data in a clear, structured way.
You will be able to analyze profitability, spot bottlenecks and meet accounting obligations more accurately.

📒 The account decides what counts as farming activity in the cash book

In the tax cash book, each entry is classified as part of the farming activity or Outside the farming activity. What decides it is the installment's Consider for Income Tax flag — and the installment copies that flag from the management account when it is created. In practice, then, checking the account or not means deciding whether everything posted to it goes into the LCDPR.

Check the activity accounts: inputs, fuel, labor, maintenance, sale of production, lease paid.
Leave unchecked the ones that aren't: loans (the principal), financial investments, owner withdrawals, personal expenses.

💡 Older installments were corrected on October 8, 2026. Until October 4, 2026, installments created by invoices, contracts, payroll and maintenance work orders were created unchecked, even when the account was checked — and the book came out entirely Outside the farming activity. On October 8, 2026 upCampo checked all older installments whose management account is checked (only in that direction: a checked installment on an unchecked account was not touched, because it may be an intentional exception). For the book to reflect this, use Update all producers for the month in the open months.

Interest and charges go into the cash book

With loans and crop financing, the money coming in and the repayment of principal are not activity revenue or expenses — but the interest and charges paid are. The Interest and charges go into the cash book flag handles this without splitting the bill in two:

"Loans" account: Consider for Income Tax ☐ unchecked Interest and charges go into the cash book ☑ checked Crop financing received, R$ 1,000,000.00 → Outside the farming activity Installment paid: R$ 10,000.00 + R$ 1,200.00 interest R$ 10,000.00 Outside the farming activity (principal) R$ 1,200.00 Farm expense "Interest – …" (same bank account, same date)

The interest must be in the Interest & Penalties amt. field of the settlement, in Accounts Payable/Receivable. The flag is read when the book is updated: it applies to open months as soon as they are updated, and a closed month does not change. With Consider for Income Tax checked, the whole installment already goes into the book, and the interest flag just separates it onto its own line.

🔗 Management account and chart of accounts

The management account is what you choose on each entry. To group those accounts — with their own order, code and name for the report —, use the Chart of Accounts screen, which works on this same registry.

📊 Related reports

FIN.03.01 (formerly 15.02) – Financial flow
FIN.03.02 (formerly 15.03) – Periodic cash flow
FIN.04.02 (formerly 15.04) – DRE
FIN.01.02 (formerly 15.06) – Accounts payable/receivable by Entity – General
FIN.04.01 (formerly 15.10) – Planned vs. Actual
Home screen dashboards: Financial – Result and Financial – Flow

FIN.04.01 (formerly 15.10) – Planned vs. Actual is the one that depends most on this registry: it opens one line per management account and compares, month by month, what was planned with what was paid or received. A poorly registered management account shows up there as a stray line.

❓ Frequently asked questions

Are Management Account, Financial Category and Financial Type the same thing?

Yes. They are different names for the same registry: the chart of accounts that classifies the farm's financial entries.

What is the difference between the account classifications?

There are four: (+) Revenue, (-) Expense, (+/-) Both and (=) Totalizer. The totalizer is only for grouping — it does not accept amounts posted directly.

How do I make an account show up on the financial dashboard?

Check the Show on Dashboard option in the management account registry. Only checked accounts go into the charts and summaries.

Can I split an amount after it has been posted?

Yes, as long as the account has the Split Later (Allocation) option enabled. It allows amounts posted to that account to be split afterwards.

How do I mark what goes into Income Tax?

With the Consider for Income Tax option, in the management account registry. When checked, the account is treated as part of the farming activity, and every bill that uses it — from an invoice, contract, payroll, maintenance work order or typed in by hand — goes into the Tax cash book. When unchecked, its entries stay as Outside the farming activity and do not go into the LCDPR. The installment copies the account's flag when it is created.

Does loan interest go into the cash book?

Yes, if the loan account has the Interest and charges go into the cash book flag. It is meant for an account with Consider for Income Tax unchecked: the principal stays outside the activity, and the interest entered in Interest & Penalties amt. on the settlement becomes a farm expense line, on the same bank account and the same date.

What is the Chart of Accounts / DRE selector for?

It separates two sets of accounts: the management chart used day to day and the Income Statement one. The account is saved in the set that was selected when you created it, and the selector also filters what the list shows.

Do I have to type in every account one by one?

No. The Import 'default' company button brings in the structure of upCampo's default company: you check the accounts that fit your farm and adjust whatever you need afterwards.