Glossary
Accounting terms
| Term | Definition |
|---|---|
| Journal entry | Record of an operation in a journal, made up of at least one debit line and one credit line. |
| Financial year | A one-year accounting period (generally from January 1 to December 31). Each financial year is opened, worked on, then closed. |
| FEC | Fichier des Écritures Comptables (accounting entries file). Standardized export format (article A.47 A-1 of the LPF) that every accounting software must be able to produce. Simon can also import it to take over a history. |
| Fixed asset | An asset acquired for lasting use (> 1 year). It is depreciated over its useful life. |
| Journal | A chronological register of entries. Examples: purchases journal (AC/HA), sales journal (VE), bank journal (BQ), miscellaneous operations journal (OD). |
| Lettering | Matching of debit and credit entry lines on the same account (e.g. invoice + payment on a supplier account). Allows tracking of settled receivables and payables. |
| Tax bundle (liasse fiscale) | A set of forms (2033 for RSI, 2050 for RN) that make up the annual income statement return. |
| OD (Opération Diverse) | Miscellaneous operation. A journal entry that does not correspond to a classic documentary flow (depreciation, provision, cut-off, closing…). |
| PCG | Plan Comptable Général (General Chart of Accounts). The official nomenclature of accounts used in France (class 1 to 7). |
| Bank reconciliation | The process that matches each transaction on the bank statement to one or more supporting documents. |
| Third party | A natural or legal person with which the company has an accounting relationship (supplier, client, administration). |
Tax terms
| Term | Definition |
|---|---|
| BIC | Bénéfices Industriels et Commerciaux (industrial and commercial profits). Taxation regime for commercial and craft activities. |
| BNC | Bénéfices Non Commerciaux (non-commercial profits). Taxation regime for the liberal professions. |
| CA3 | Monthly or quarterly VAT return form. |
| CA12 | Annual VAT return form (simplified regime). |
| CCA | Charges Constatées d’Avance (prepaid expenses). An expense paid in the current year but relating to the following year. |
| CFE | Cotisation Foncière des Entreprises (business property contribution). |
| CVAE | Cotisation sur la Valeur Ajoutée des Entreprises (contribution on the added value of businesses). |
| DGFIP | Direction Générale des Finances Publiques. The French tax administration. |
| FAE | Factures À Établir (invoices to be issued). Revenue earned but not yet invoiced at closing. |
| FNP | Factures Non Parvenues (invoices not yet received). An expense incurred but not yet invoiced at closing. |
| ICNE | Intérêts Courus Non Échus (accrued interest not yet due). Interest on borrowings or loans computed but not yet paid. |
| IK | Indemnités Kilométriques (mileage allowances). Flat-rate reimbursement of the expenses of a personal vehicle used for the business. |
| IR | Impôt sur le Revenu (personal income tax, for businesses subject to IR: sole proprietorship, single-member company opting for IR, partnership). |
| IS | Impôt sur les Sociétés (corporate income tax, for SARL, SAS, SA…). The applicable scale depends on the financial year and the versioned tax reference. |
| PCA | Produits Constatés d’Avance (deferred income). Revenue collected but relating to the following year. |
| RN | Régime Réel Normal (normal actual regime). Full reporting obligations (2050 bundle). |
| RSI | Régime Réel Simplifié (simplified actual regime, formerly Régime Simplifié d’Imposition). 2033 bundle. |
| TNS | Travailleur Non Salarié (non-salaried worker). The manager of a SARL/EURL who contributes to the self-employed schemes. |
| TVA | Taxe sur la Valeur Ajoutée (value-added tax / VAT). |
| URSSAF | Union de Recouvrement pour la Sécurité Sociale et les Allocations Familiales (collection agency for social security and family benefit contributions). |
Simon concepts
| Term | Definition |
|---|---|
| Agent | Conversational AI program that drives the tools. The main agent talks with you and delegates to three specialized sub-agents (annotation, reclassification, documentary research). |
| Block | A condition that prevents a document or a period from moving forward. Hard = blocking; soft = bypassable warning. |
| Action dispatcher | A principle where a single tool per domain groups several sub-actions, selected by a parameter. The agent first selects the domain, then the action. |
| MCP | Model Context Protocol. A standard protocol that lets the AI agent call tools (functions) on the Python server. |
| Pattern | A learned qualification rule: “invoices from supplier X are 100% deductible”. It is created automatically when you qualify a document. |
| Skill | Structured instructions loaded into the agent’s context to guide a complex process (annotation of a document type, bank reconciliation, closing…). |
| Stage | The position of a document in its life cycle (uploaded, extracted, validated, qualified, reconciled, posted, done) or of a period (open, closed). |
| MCP symmetry | An architectural principle: the graphical interface and the agent go through the same MCP tools and the same business validations. |
| Change tracking | A mechanism that photographs the database before and after each action, detects the changes, and automatically re-evaluates the workflow. |
| Workflow | A system that tracks the state of each entity (document, period), detects blocks, and rebuilds the checklist at each mutation. |