Re: [SQL-Ledger-users] German Chart of accounts?

[Steve D. <sd...@sw...>]

Hi.  Maybe these English definitions of the categories will help.

Assets - economic resources that will provide future economic benefit=
.
Things that have value or worth.  They can be physical like buildings=
,
inventory (stock in German), or cash, or nonphysical like patents, ac=
counts
receivable, or investments.

Liabilities - economic obligations to give something of value to some=
one
else.  When you buy inventory, you owe someone money for it (accounts
payable).  You owe your employees money for the work they do (wages
payable).  You also owe your government money for taxes (taxes payabl=
e).  If
you borrow money, you owe it to someone else and it is a liability (n=
otes
payable or long term debt).

Equity - basically this is assets minus liabilties.  It includes
increases/decreases in assets without change in liabilities.  For ins=
tance,
if you invest cash in your company or sell stock (shares of securitie=
s, not
inventory), you increase assets but not liabilities.  The equation ab=
ove
forces equity to increase by that amount.

Income - also called revenue or einkommen as it's used here.  It's a
company's sales of goods or services.

Expense - the costs of providing the goods or services that are sold.

All accounts must have one of the five categories associated with it =
for
sql-ledger, or any other accounting software, to work.  The categorie=
s are
the same worldwide.

Usually, accountants have to adjust the chart of accounts for their n=
eeds
with any software, but some different sets of standard accounts can m=
ake
that a lot easier.

Hope that helps,
Steve

Keld J=F8rn Simonsen wrote:

> On Fri, Feb 16, 2001 at 12:59:50PM +0100, Mitterwald, Holger wrote:
> > Once upon a time....
> > ok, I like to get sql-ledger really usable in germany. There are =
some
> > chart of accounts (Kontenrahmen) around here that rather everybod=
y
> > should use.
> > I up to now know the "Industriekontenrahmen" and saw
> > the one from Datev.
> > As Datev is rather commonly used I like to convert it to the sql-=
ledger
> > structure.
> > The datev chart of accounts has a "kontoart" that I think equals =
to
> > the category in sql-ledger.
> > I sorted and counted them (well, my database did it :-) )
> > These are the categories up to now:
> >
> >               art               | count | ledger-category
> > --------------------------------+-------+-----------------
> >  Kursaufwand                    |     1 |
> >  Kursertrag                     |     1 |
> >  Summenvortrag                  |     1 |
> >  Kassenkonto                    |     3 | Q
> >  Erl=F6sschm=E4lerung               |     9 |
> >  Aufwandsschm=E4lerung            |     9 |
> >  Saldovortrag                   |    17 |
> >  Finanzkonto                    |    29 |
> >  Einkauf                        |    47 | L
> >  Eigenkapital                   |    58 | Q
> >  Neutrale Aufwendungen          |    71 |
> >  Statistikkonto (Bestandsgr=F6=DFe) |    73 |
> >  Neutrale Erl=F6se                |    80 |
> >  Verkauf                        |    94 | I
> >  Fremdkapital                   |    96 | L
> >  Anlageverm=F6gen                 |   100 | A
> >  Sonstiges Bilanzkonto          |   108 |
> >  Umlaufverm=F6gen                 |   137 | A? (if A means "Besta=
nd")
> >  Kosten                         |   146 | E
> >
> >
> > categories in sql-ledger
> >   A ... Asset        (Anlage, Bestand?)
> >   L ... Liability    (Verpflichtungen)
> >   Q ... Equity       (Eigenkapital)
> >   I ... Income       (Einkommen?, Ertrag(=3DGewinn)?)
> >   E ... Expense      (Kosten)
> >
> >
> > Comments, extensions, etc?
> > I am not really shure if I have to assign the categories to each =
konto
> > individually.
> > But as I still remember the "Kontenarten" are of the same Type he=
re.
>
> We are doing a similar work in denmark, to generate one or
> more standard charts of accounts. These are different from country
> to country, given different legislations, and also different
> between different types of organizations.
> As sql-ledger is typically good for the lower end of the market,
> we are looking into different account plans for smaller association=
s,
> like linux user groups, and smaller firms like a software company o=
r
> service consultant.
>
> I think Dieter is looking into localization support for this
> in one of the forthcoming revisions.
>
> Keld