If you created the previous fiscal year using ProCountor, the opening receipt for the following fiscal year will be generated automatically when the previous fiscal year is closed.However, the profit or loss for the previous fiscal year will be posted on account 2370 Profit (loss) for the fiscal year.During the new fiscal year, you must use a journal to transfer the profit or loss to account 2250 Retained earnings gain (loss), i.e. post profits on account 2370/2250 and losses correspondingly on account 2250/2370.
If the previous fiscal year was not created using Procountor, you must enter the information related to opening the accounts into the system in a journal or accounting data export file.
Download instructions (PDF) on Opening an account using the accounting data import file
The easiest way to create the export file is by using Excel or another spreadsheet program, but it can be done using Notepad in Windows.The file must be saved in CSV format with columns separated by semicolons.
You can read the file description here.
Use Excel to create a table like the one presented in the figure from the balances of Balance accounts.
Name the file as you wish and save it in CSV format in the desired location.
Go to Import data in Procountor. Select Import accounting data (CSV) as the import type.Next, find the file to be imported by clicking on the Select file button.Click on the Browse button in the window that opens and find the import file.Process the file clicking on the Attach button.
After the file name has appeared in section File name, click on the Continue button, which will open the page presented in the figure below.Name and date the journal at this point and assign a status to it.If the account opening information appears correct, you can set the status to Approved, avoiding the need to verify the journal at a later date.Unfinished journals will not be included in reporting provided for in the Accounting Act nor in VAT reports.
If the imported file includes invalid rows, these will be highlighted in red.Invalid columns (e.g. the account does not exist in the chart of accounts) in an invalid row are highlighted in dark red.The number of incorrectly imported rows is displayed in the Import result section.If the material includes invalid rows, you should stop the data import by clicking on the Cancel button and fix the data to avoid creating journals whose postings do not balance.
Clicking on the Save button will import the data.
The Import data function generates a journal receipt with an accounting page like the one presented in the figure below.
Starting in the middle of a fiscal year
If you start using Procountor in the middle of a fiscal year, you must also import the account balances from the income statement, using either a journal receipt or an accounting data export file.A file corresponding to that created from the balance sheet accounts is generated from the income statement accounts.The file is imported into Procountor exactly like the file containing the information from the balance sheet.When you adopt the program in the middle of a fiscal year, the profit or loss at the time of adoption is posted on balancing account 8890.When the profit or loss for the fiscal year entered using the income statement journal has the opposite sign to that entered using the balance sheet journal, the net effect on the balancing account’s balance will be zero.