The exercises are normally associated with the calendar year and allow you to associate all entries and settings to an exercise. In this way we can have different charts of accounts from year to year.

If you don't have any exercise, you need to create one for the current year:

When you have more than 1 exercise, you must select which exercise is active. There can only be 1 active exercise at the same time and it will be in this exercise that all entries will be made.

You can change the active exercise whenever you like.

The referential field has to do with the taxonomy reference and by default is the S, however you can change it to whatever you want:

It is through the exercises that you can print the accountability report, for this you must access the exercises screen:

Click on the desired exercise (in this case 2017) and on the left side you will find the accountability report:

Just click on the Account presentation link and the document with the summary of the accounts that are defined in the chart of accounts: