51 lines
3.7 KiB
SQL
51 lines
3.7 KiB
SQL
-- SAT Chart of Accounts (Catálogo de Cuentas SAT)
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-- All accounts are system accounts (is_system = true)
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-- Parent IDs resolved via subqueries to avoid hardcoded integer dependencies
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INSERT INTO accounts (code, name, parent_id, type, sat_code, is_system, is_active) VALUES
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-- ============================================================
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-- ACTIVO (100)
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-- ============================================================
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('100', 'Activo', NULL, 'activo', '100', true, true),
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('110', 'Caja', (SELECT id FROM accounts WHERE code = '100'), 'activo', '110', true, true),
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('111', 'Bancos', (SELECT id FROM accounts WHERE code = '100'), 'activo', '111', true, true),
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('120', 'Clientes', (SELECT id FROM accounts WHERE code = '100'), 'activo', '120', true, true),
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('130', 'Inventarios', (SELECT id FROM accounts WHERE code = '100'), 'activo', '130', true, true),
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('140', 'IVA Acreditable', (SELECT id FROM accounts WHERE code = '100'), 'activo', '140', true, true),
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-- ============================================================
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-- PASIVO (200)
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-- ============================================================
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('200', 'Pasivo', NULL, 'pasivo', '200', true, true),
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('210', 'Proveedores', (SELECT id FROM accounts WHERE code = '200'), 'pasivo', '210', true, true),
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('220', 'IVA Trasladado', (SELECT id FROM accounts WHERE code = '200'), 'pasivo', '220', true, true),
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('230', 'ISR por Pagar', (SELECT id FROM accounts WHERE code = '200'), 'pasivo', '230', true, true),
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-- ============================================================
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-- CAPITAL (300)
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-- ============================================================
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('300', 'Capital', NULL, 'capital', '300', true, true),
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('310', 'Capital Social', (SELECT id FROM accounts WHERE code = '300'), 'capital', '310', true, true),
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('320', 'Resultados del Ejercicio', (SELECT id FROM accounts WHERE code = '300'), 'capital', '320', true, true),
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-- ============================================================
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-- INGRESOS (400)
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-- ============================================================
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('400', 'Ingresos', NULL, 'ingreso', '400', true, true),
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('410', 'Ventas', (SELECT id FROM accounts WHERE code = '400'), 'ingreso', '410', true, true),
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('420', 'Devoluciones sobre Ventas', (SELECT id FROM accounts WHERE code = '400'), 'ingreso', '420', true, true),
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-- ============================================================
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-- COSTOS (500)
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-- ============================================================
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('500', 'Costos', NULL, 'costo', '500', true, true),
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('510', 'Costo de Mercancia Vendida', (SELECT id FROM accounts WHERE code = '500'), 'costo', '510', true, true),
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-- ============================================================
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-- GASTOS (600)
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-- ============================================================
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('600', 'Gastos', NULL, 'gasto', '600', true, true),
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('610', 'Gastos Operativos', (SELECT id FROM accounts WHERE code = '600'), 'gasto', '610', true, true),
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('620', 'Gastos Financieros', (SELECT id FROM accounts WHERE code = '600'), 'gasto', '620', true, true);
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