Accounting

Tario user guide: Accounting. Steps, tips, common errors, and direct links to each screen.

• Chart of accounts: system accounts, sub-accounts and archivingEvery company starts with the Costa Rica Spanish chart of accounts. You can add sub-accounts and archive the ones you do not use; system accounts and accounts with history are never deleted.
• Transactions: income, expenses and transfers without a documentA transaction records a deposit, withdrawal or transfer directly against a bank account, with its automatic journal entry. Sales and purchases remain invoices and bills.
• Manual journal entries and the Journal BookA manual journal entry records adjustments that do not come from documents: balanced debits and credits, dated inside an open period. Tario AI can prepare the draft for you.
• Ledger: balances and movements per accountThe ledger shows each account's balance and the lines behind it, including the automatic entries from invoices, bills, payments and inventory.
• Fiscal close: closing the month, closing the year and reopeningClosing a month freezes its IVA return and blocks any movement dated in it. The year-end close creates the entries that move the result to retained earnings; everything can be reopened with a reason and stays audited.
• Reports: financial statements, books and returnsReports gathers the financial statements, the Hacienda sales and purchases books, the return drafts (Form 150 or D-104, D-103, D-151, D-101) and the client, vendor and account reports, with CSV, PDF and XLSX exports.
• IVA in Tario: rates, right to credit, prorrata and the returnEvery product carries its IVA rate and Tario derives the XML codes; the IVA Declaration classifies each sale into its Form 150 line (or D-104 for earlier periods) and calculates the prorrata.