feat(core): initial release of SKR03/SKR04 German accounting standards implementation
- Complete implementation of German standard charts of accounts - SKR03 (Process Structure Principle) for trading/service companies - SKR04 (Financial Classification Principle) for manufacturing companies - Double-entry bookkeeping with MongoDB persistence - Comprehensive reporting suite with DATEV export - Full TypeScript support and type safety
This commit is contained in:
901
ts/skr03.data.ts
Normal file
901
ts/skr03.data.ts
Normal file
@@ -0,0 +1,901 @@
|
||||
import type { IAccountData } from './skr.types.js';
|
||||
|
||||
/**
|
||||
* SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
|
||||
* Organized by business process flow
|
||||
*/
|
||||
export const SKR03_ACCOUNTS: IAccountData[] = [
|
||||
// Class 0: Capital Accounts (Anlagekonten)
|
||||
{
|
||||
accountNumber: '0001',
|
||||
accountName: 'Aufwendungen für Ingangsetzung',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Start-up expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '0010',
|
||||
accountName: 'Konzessionen',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Concessions',
|
||||
},
|
||||
{
|
||||
accountNumber: '0020',
|
||||
accountName: 'Patente',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Patents',
|
||||
},
|
||||
{
|
||||
accountNumber: '0030',
|
||||
accountName: 'Lizenzen',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Licenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '0050',
|
||||
accountName: 'Firmenwert',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Goodwill',
|
||||
},
|
||||
{
|
||||
accountNumber: '0100',
|
||||
accountName: 'EDV-Software',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'IT Software',
|
||||
},
|
||||
{
|
||||
accountNumber: '0200',
|
||||
accountName: 'Grundstücke',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Land and property',
|
||||
},
|
||||
{
|
||||
accountNumber: '0210',
|
||||
accountName: 'Gebäude',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Buildings',
|
||||
},
|
||||
{
|
||||
accountNumber: '0300',
|
||||
accountName: 'Maschinen',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Machinery',
|
||||
},
|
||||
{
|
||||
accountNumber: '0400',
|
||||
accountName: 'Fuhrpark',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Vehicles',
|
||||
},
|
||||
{
|
||||
accountNumber: '0500',
|
||||
accountName: 'Betriebs- und Geschäftsausstattung',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Office equipment',
|
||||
},
|
||||
{
|
||||
accountNumber: '0600',
|
||||
accountName: 'Geleistete Anzahlungen',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Prepayments on fixed assets',
|
||||
},
|
||||
{
|
||||
accountNumber: '0800',
|
||||
accountName: 'Finanzanlagen',
|
||||
accountClass: 0,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Financial assets',
|
||||
},
|
||||
|
||||
// Class 1: Current Assets (Umlaufvermögen)
|
||||
{
|
||||
accountNumber: '1000',
|
||||
accountName: 'Kasse',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Cash on hand',
|
||||
},
|
||||
{
|
||||
accountNumber: '1100',
|
||||
accountName: 'Postbank',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Postal bank account',
|
||||
},
|
||||
{
|
||||
accountNumber: '1200',
|
||||
accountName: 'Bank',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Bank account',
|
||||
},
|
||||
{
|
||||
accountNumber: '1210',
|
||||
accountName: 'Sparkasse',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Savings bank',
|
||||
},
|
||||
{
|
||||
accountNumber: '1300',
|
||||
accountName: 'Wertpapiere',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Securities',
|
||||
},
|
||||
{
|
||||
accountNumber: '1400',
|
||||
accountName: 'Forderungen aus Lieferungen und Leistungen',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Trade receivables',
|
||||
},
|
||||
{
|
||||
accountNumber: '1500',
|
||||
accountName: 'Sonstige Vermögensgegenstände',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other assets',
|
||||
},
|
||||
{
|
||||
accountNumber: '1520',
|
||||
accountName: 'Abziehbare Vorsteuer',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Input VAT',
|
||||
},
|
||||
{
|
||||
accountNumber: '1570',
|
||||
accountName: 'Vorsteuer 7%',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Input VAT 7%',
|
||||
},
|
||||
{
|
||||
accountNumber: '1571',
|
||||
accountName: 'Vorsteuer 19%',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Input VAT 19%',
|
||||
},
|
||||
{
|
||||
accountNumber: '1600',
|
||||
accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
|
||||
accountClass: 1,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Trade payables',
|
||||
},
|
||||
{
|
||||
accountNumber: '1700',
|
||||
accountName: 'Sonstige Verbindlichkeiten',
|
||||
accountClass: 1,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other liabilities',
|
||||
},
|
||||
{
|
||||
accountNumber: '1770',
|
||||
accountName: 'Umsatzsteuer 7%',
|
||||
accountClass: 1,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'VAT payable 7%',
|
||||
},
|
||||
{
|
||||
accountNumber: '1771',
|
||||
accountName: 'Umsatzsteuer 19%',
|
||||
accountClass: 1,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'VAT payable 19%',
|
||||
},
|
||||
{
|
||||
accountNumber: '1800',
|
||||
accountName: 'Privatentnahmen',
|
||||
accountClass: 1,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Private withdrawals',
|
||||
},
|
||||
{
|
||||
accountNumber: '1810',
|
||||
accountName: 'Privateinlagen',
|
||||
accountClass: 1,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Private deposits',
|
||||
},
|
||||
{
|
||||
accountNumber: '1900',
|
||||
accountName: 'Verrechnungskonto',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Clearing account',
|
||||
},
|
||||
|
||||
// Class 2: Equity (Eigenkapital)
|
||||
{
|
||||
accountNumber: '2000',
|
||||
accountName: 'Eigenkapital',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Equity capital',
|
||||
},
|
||||
{
|
||||
accountNumber: '2100',
|
||||
accountName: 'Gezeichnetes Kapital',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Subscribed capital',
|
||||
},
|
||||
{
|
||||
accountNumber: '2200',
|
||||
accountName: 'Kapitalrücklage',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Capital reserves',
|
||||
},
|
||||
{
|
||||
accountNumber: '2300',
|
||||
accountName: 'Gewinnrücklagen',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Revenue reserves',
|
||||
},
|
||||
{
|
||||
accountNumber: '2400',
|
||||
accountName: 'Gewinnvortrag',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Profit carried forward',
|
||||
},
|
||||
{
|
||||
accountNumber: '2500',
|
||||
accountName: 'Verlustvortrag',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Loss carried forward',
|
||||
},
|
||||
{
|
||||
accountNumber: '2600',
|
||||
accountName: 'Jahresüberschuss',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Annual surplus',
|
||||
},
|
||||
{
|
||||
accountNumber: '2700',
|
||||
accountName: 'Jahresfehlbetrag',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Annual deficit',
|
||||
},
|
||||
{
|
||||
accountNumber: '2900',
|
||||
accountName: 'Sonderposten mit Rücklageanteil',
|
||||
accountClass: 2,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Special items with reserve portion',
|
||||
},
|
||||
|
||||
// Class 3: Provisions and Liabilities (Rückstellungen und Verbindlichkeiten)
|
||||
{
|
||||
accountNumber: '3000',
|
||||
accountName: 'Rückstellungen für Pensionen',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Pension provisions',
|
||||
},
|
||||
{
|
||||
accountNumber: '3100',
|
||||
accountName: 'Steuerrückstellungen',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Tax provisions',
|
||||
},
|
||||
{
|
||||
accountNumber: '3200',
|
||||
accountName: 'Sonstige Rückstellungen',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other provisions',
|
||||
},
|
||||
{
|
||||
accountNumber: '3300',
|
||||
accountName: 'Verbindlichkeiten gegenüber Kreditinstituten',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Bank loans',
|
||||
},
|
||||
{
|
||||
accountNumber: '3400',
|
||||
accountName: 'Erhaltene Anzahlungen',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Advance payments received',
|
||||
},
|
||||
{
|
||||
accountNumber: '3500',
|
||||
accountName: 'Verbindlichkeiten aus Steuern',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Tax liabilities',
|
||||
},
|
||||
{
|
||||
accountNumber: '3600',
|
||||
accountName: 'Verbindlichkeiten im Rahmen der sozialen Sicherheit',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Social security liabilities',
|
||||
},
|
||||
{
|
||||
accountNumber: '3700',
|
||||
accountName: 'Sonstige Verbindlichkeiten',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other liabilities',
|
||||
},
|
||||
{
|
||||
accountNumber: '3900',
|
||||
accountName: 'Passive Rechnungsabgrenzung',
|
||||
accountClass: 3,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Deferred income',
|
||||
},
|
||||
|
||||
// Class 4: Operating Income (Betriebliche Erträge)
|
||||
{
|
||||
accountNumber: '4000',
|
||||
accountName: 'Umsatzerlöse',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Sales revenue',
|
||||
vatRate: 19,
|
||||
},
|
||||
{
|
||||
accountNumber: '4100',
|
||||
accountName: 'steuerfreie Umsätze',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Tax-free sales',
|
||||
},
|
||||
{
|
||||
accountNumber: '4200',
|
||||
accountName: 'Erlöse 7% USt',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Revenue 7% VAT',
|
||||
vatRate: 7,
|
||||
},
|
||||
{
|
||||
accountNumber: '4300',
|
||||
accountName: 'Erlöse 19% USt',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Revenue 19% VAT',
|
||||
vatRate: 19,
|
||||
},
|
||||
{
|
||||
accountNumber: '4400',
|
||||
accountName: 'Erlöse innergemeinschaftliche Lieferungen',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'EU sales',
|
||||
},
|
||||
{
|
||||
accountNumber: '4500',
|
||||
accountName: 'Erlöse Export',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Export sales',
|
||||
},
|
||||
{
|
||||
accountNumber: '4600',
|
||||
accountName: 'Bestandsveränderungen',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Inventory changes',
|
||||
},
|
||||
{
|
||||
accountNumber: '4700',
|
||||
accountName: 'Aktivierte Eigenleistungen',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Capitalized own work',
|
||||
},
|
||||
{
|
||||
accountNumber: '4800',
|
||||
accountName: 'Sonstige betriebliche Erträge',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other operating income',
|
||||
},
|
||||
{
|
||||
accountNumber: '4900',
|
||||
accountName: 'Erträge aus Beteiligungen',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Investment income',
|
||||
},
|
||||
|
||||
// Class 5: Material Costs (Materialkosten)
|
||||
{
|
||||
accountNumber: '5000',
|
||||
accountName: 'Aufwendungen für Roh-, Hilfs- und Betriebsstoffe',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Raw materials and supplies',
|
||||
},
|
||||
{
|
||||
accountNumber: '5100',
|
||||
accountName: 'Einkauf Waren',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Purchase of goods',
|
||||
},
|
||||
{
|
||||
accountNumber: '5200',
|
||||
accountName: 'Wareneingang 7% Vorsteuer',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Goods receipt 7% input tax',
|
||||
vatRate: 7,
|
||||
},
|
||||
{
|
||||
accountNumber: '5400',
|
||||
accountName: 'Wareneingang 19% Vorsteuer',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Goods receipt 19% input tax',
|
||||
vatRate: 19,
|
||||
},
|
||||
{
|
||||
accountNumber: '5500',
|
||||
accountName: 'Aufwendungen für bezogene Leistungen',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Purchased services',
|
||||
},
|
||||
{
|
||||
accountNumber: '5600',
|
||||
accountName: 'Aufwendungen für Energie',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Energy costs',
|
||||
},
|
||||
{
|
||||
accountNumber: '5700',
|
||||
accountName: 'Reisekosten',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Travel expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '5800',
|
||||
accountName: 'Bewirtungskosten',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Entertainment expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '5900',
|
||||
accountName: 'Fremdleistungen',
|
||||
accountClass: 5,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'External services',
|
||||
},
|
||||
|
||||
// Class 6: Personnel Costs (Personalkosten)
|
||||
{
|
||||
accountNumber: '6000',
|
||||
accountName: 'Löhne und Gehälter',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Wages and salaries',
|
||||
},
|
||||
{
|
||||
accountNumber: '6100',
|
||||
accountName: 'Soziale Abgaben',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Social security contributions',
|
||||
},
|
||||
{
|
||||
accountNumber: '6200',
|
||||
accountName: 'Aufwendungen für Altersversorgung',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Pension expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '6300',
|
||||
accountName: 'Sonstige soziale Aufwendungen',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other social expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '6400',
|
||||
accountName: 'Versicherungen',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Insurance',
|
||||
},
|
||||
{
|
||||
accountNumber: '6500',
|
||||
accountName: 'Berufsgenossenschaft',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Occupational insurance',
|
||||
},
|
||||
{
|
||||
accountNumber: '6600',
|
||||
accountName: 'Vermögenswirksame Leistungen',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Employee savings schemes',
|
||||
},
|
||||
{
|
||||
accountNumber: '6700',
|
||||
accountName: 'Aufwendungen für Fortbildung',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Training expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '6800',
|
||||
accountName: 'Aushilfslöhne',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Temporary staff wages',
|
||||
},
|
||||
{
|
||||
accountNumber: '6900',
|
||||
accountName: 'Aufwendungen für freie Mitarbeiter',
|
||||
accountClass: 6,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Freelancer expenses',
|
||||
},
|
||||
|
||||
// Class 7: Other Operating Expenses (Sonstige betriebliche Aufwendungen)
|
||||
{
|
||||
accountNumber: '7000',
|
||||
accountName: 'Abschreibungen',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Depreciation',
|
||||
},
|
||||
{
|
||||
accountNumber: '7100',
|
||||
accountName: 'Raumkosten',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Rent and lease',
|
||||
},
|
||||
{
|
||||
accountNumber: '7200',
|
||||
accountName: 'Instandhaltung',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Maintenance',
|
||||
},
|
||||
{
|
||||
accountNumber: '7300',
|
||||
accountName: 'Versicherungen',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Insurance',
|
||||
},
|
||||
{
|
||||
accountNumber: '7400',
|
||||
accountName: 'Fahrzeugkosten',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Vehicle expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '7500',
|
||||
accountName: 'Werbe- und Reisekosten',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Marketing and travel',
|
||||
},
|
||||
{
|
||||
accountNumber: '7600',
|
||||
accountName: 'Kosten der Warenabgabe',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Distribution costs',
|
||||
},
|
||||
{
|
||||
accountNumber: '7700',
|
||||
accountName: 'Verschiedene betriebliche Kosten',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Miscellaneous operating costs',
|
||||
},
|
||||
{
|
||||
accountNumber: '7800',
|
||||
accountName: 'Steuern vom Einkommen und Ertrag',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Income taxes',
|
||||
},
|
||||
{
|
||||
accountNumber: '7900',
|
||||
accountName: 'Sonstige Steuern',
|
||||
accountClass: 7,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other taxes',
|
||||
},
|
||||
|
||||
// Class 8: Financial Accounts (Finanzkonten)
|
||||
{
|
||||
accountNumber: '8000',
|
||||
accountName: 'Erlöse aus Anlagenabgängen',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Gains from asset disposals',
|
||||
},
|
||||
{
|
||||
accountNumber: '8100',
|
||||
accountName: 'Sonstige Zinsen und ähnliche Erträge',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Interest income',
|
||||
},
|
||||
{
|
||||
accountNumber: '8200',
|
||||
accountName: 'Erträge aus Beteiligungen',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Investment income',
|
||||
},
|
||||
{
|
||||
accountNumber: '8300',
|
||||
accountName: 'Zinsen und ähnliche Aufwendungen',
|
||||
accountClass: 8,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Interest expense',
|
||||
},
|
||||
{
|
||||
accountNumber: '8400',
|
||||
accountName: 'Sonstige Erträge',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other income',
|
||||
},
|
||||
{
|
||||
accountNumber: '8500',
|
||||
accountName: 'Sonstige Aufwendungen',
|
||||
accountClass: 8,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Other expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '8600',
|
||||
accountName: 'Außerordentliche Erträge',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Extraordinary income',
|
||||
},
|
||||
{
|
||||
accountNumber: '8700',
|
||||
accountName: 'Außerordentliche Aufwendungen',
|
||||
accountClass: 8,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Extraordinary expenses',
|
||||
},
|
||||
{
|
||||
accountNumber: '8800',
|
||||
accountName: 'Erträge aus Verlustübernahme',
|
||||
accountClass: 8,
|
||||
accountType: 'revenue',
|
||||
skrType: 'SKR03',
|
||||
description: 'Income from loss absorption',
|
||||
},
|
||||
{
|
||||
accountNumber: '8900',
|
||||
accountName: 'Aufgrund von Gewinnabführung abgeführte Gewinne',
|
||||
accountClass: 8,
|
||||
accountType: 'expense',
|
||||
skrType: 'SKR03',
|
||||
description: 'Profits transferred',
|
||||
},
|
||||
|
||||
// Class 9: Closing Accounts (Abschlusskonten)
|
||||
{
|
||||
accountNumber: '9000',
|
||||
accountName: 'Saldenvorträge',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Opening balances',
|
||||
},
|
||||
{
|
||||
accountNumber: '9100',
|
||||
accountName: 'Summenvortrag',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Total carried forward',
|
||||
},
|
||||
{
|
||||
accountNumber: '9200',
|
||||
accountName: 'Eröffnungsbilanzkonto',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Opening balance sheet account',
|
||||
},
|
||||
{
|
||||
accountNumber: '9300',
|
||||
accountName: 'Schlussbilanzkonto',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Closing balance sheet account',
|
||||
},
|
||||
{
|
||||
accountNumber: '9400',
|
||||
accountName: 'Gewinn- und Verlustkonto',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Profit and loss account',
|
||||
},
|
||||
{
|
||||
accountNumber: '9500',
|
||||
accountName: 'Kapitalkonto',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Capital account',
|
||||
},
|
||||
{
|
||||
accountNumber: '9600',
|
||||
accountName: 'Privatkonto',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Private account',
|
||||
},
|
||||
{
|
||||
accountNumber: '9700',
|
||||
accountName: 'Eigenverbrauch',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Personal consumption',
|
||||
},
|
||||
{
|
||||
accountNumber: '9800',
|
||||
accountName: 'Statistische Konten',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Statistical accounts',
|
||||
},
|
||||
{
|
||||
accountNumber: '9900',
|
||||
accountName: 'Verrechnungskonten',
|
||||
accountClass: 9,
|
||||
accountType: 'equity',
|
||||
skrType: 'SKR03',
|
||||
description: 'Clearing accounts',
|
||||
},
|
||||
];
|
||||
|
||||
export const SKR03_ACCOUNT_CLASSES = {
|
||||
0: 'Anlagekonten (Fixed Assets)',
|
||||
1: 'Umlaufvermögen (Current Assets)',
|
||||
2: 'Eigenkapital (Equity)',
|
||||
3: 'Rückstellungen und Verbindlichkeiten (Provisions and Liabilities)',
|
||||
4: 'Betriebliche Erträge (Operating Income)',
|
||||
5: 'Materialkosten (Material Costs)',
|
||||
6: 'Personalkosten (Personnel Costs)',
|
||||
7: 'Sonstige betriebliche Aufwendungen (Other Operating Expenses)',
|
||||
8: 'Finanzkonten (Financial Accounts)',
|
||||
9: 'Abschlusskonten (Closing Accounts)',
|
||||
};
|
Reference in New Issue
Block a user