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fix: german chart of accounts "SKR03" (#33909)

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* fix: german chart of accounts "SKR03"

- Added some missing account types and tax rates
- Added some missing accounts

* style: convert indentation to tabs

* fix: space before percentage sign

* feat: add some expense accounts

* refactor: replace unicode characters with utf-8

for better readability

* revert: add back groups for Bank and Cash accounts

Removed in 7d0d9c690068481a9730e0132c7aff34c1f56100
This commit is contained in:
Raffael Meyer 2023-02-01 07:46:58 +01:00 committed by GitHub
parent 103a91ed40
commit 3c7b460fd8
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1 changed files with 347 additions and 319 deletions
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666
erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json
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@ -1,38 +1,38 @@
{
"country_code": "de",
"name": "SKR03 mit Kontonummern",
"tree": {
"Aktiva": {
"is_group": 1,
"country_code": "de",
"name": "SKR03 mit Kontonummern",
"tree": {
"Aktiva": {
"is_group": 1,
"root_type": "Asset",
"A - Anlagevermögen": {
"is_group": 1,
"EDV-Software": {
"account_number": "0027",
"account_type": "Fixed Asset"
},
"Gesch\u00e4ftsausstattung": {
"account_number": "0410",
"account_type": "Fixed Asset"
},
"B\u00fcroeinrichtung": {
"account_number": "0420",
"account_type": "Fixed Asset"
},
"Darlehen": {
"account_number": "0565"
},
"Maschinen": {
"account_number": "0210",
"account_type": "Fixed Asset"
},
"Betriebsausstattung": {
"account_number": "0400",
"account_type": "Fixed Asset"
},
"Ladeneinrichtung": {
"account_number": "0430",
"account_type": "Fixed Asset"
"A - Anlagevermögen": {
"is_group": 1,
"EDV-Software": {
"account_number": "0027",
"account_type": "Fixed Asset"
},
"Geschäftsausstattung": {
"account_number": "0410",
"account_type": "Fixed Asset"
},
"Büroeinrichtung": {
"account_number": "0420",
"account_type": "Fixed Asset"
},
"Darlehen": {
"account_number": "0565"
},
"Maschinen": {
"account_number": "0210",
"account_type": "Fixed Asset"
},
"Betriebsausstattung": {
"account_number": "0400",
"account_type": "Fixed Asset"
},
"Ladeneinrichtung": {
"account_number": "0430",
"account_type": "Fixed Asset"
},
"Accumulated Depreciation": {
"account_type": "Accumulated Depreciation"
@ -60,36 +60,46 @@
"Durchlaufende Posten": {
"account_number": "1590"
},
"Gewinnermittlung \u00a74/3 nicht Ergebniswirksam": {
"Verrechnungskonto Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam": {
"account_number": "1371"
},
"Abziehbare Vorsteuer": {
"account_type": "Tax",
"is_group": 1,
"Abziehbare Vorsteuer 7%": {
"account_number": "1571"
"Abziehbare Vorsteuer 7 %": {
"account_number": "1571",
"account_type": "Tax",
"tax_rate": 7.0
},
"Abziehbare Vorsteuer 19%": {
"account_number": "1576"
"Abziehbare Vorsteuer 19 %": {
"account_number": "1576",
"account_type": "Tax",
"tax_rate": 19.0
},
"Abziehbare Vorsteuer nach \u00a713b UStG 19%": {
"account_number": "1577"
},
"Leistungen \u00a713b UStG 19% Vorsteuer, 19% Umsatzsteuer": {
"account_number": "3120"
"Abziehbare Vorsteuer nach § 13b UStG 19 %": {
"account_number": "1577",
"account_type": "Tax",
"tax_rate": 19.0
}
}
},
"III. Wertpapiere": {
"is_group": 1
"is_group": 1,
"Anteile an verbundenen Unternehmen (Umlaufvermögen)": {
"account_number": "1340"
},
"Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {
"account_number": "1344"
},
"Sonstige Wertpapiere": {
"account_number": "1348"
}
},
"IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks.": {
"is_group": 1,
"Kasse": {
"account_type": "Cash",
"is_group": 1,
"account_type": "Cash",
"Kasse": {
"is_group": 1,
"account_number": "1000",
"account_type": "Cash"
}
@ -111,21 +121,21 @@
"C - Rechnungsabgrenzungsposten": {
"is_group": 1,
"Aktive Rechnungsabgrenzung": {
"account_number": "0980"
"account_number": "0980"
}
},
"D - Aktive latente Steuern": {
"is_group": 1,
"Aktive latente Steuern": {
"account_number": "0983"
"account_number": "0983"
}
},
"E - Aktiver Unterschiedsbetrag aus der Vermögensverrechnung": {
"is_group": 1
}
},
"Passiva": {
"is_group": 1,
},
"Passiva": {
"is_group": 1,
"root_type": "Liability",
"A. Eigenkapital": {
"is_group": 1,
@ -200,26 +210,32 @@
},
"Umsatzsteuer": {
"is_group": 1,
"account_type": "Tax",
"Umsatzsteuer 7%": {
"account_number": "1771"
"Umsatzsteuer 7 %": {
"account_number": "1771",
"account_type": "Tax",
"tax_rate": 7.0
},
"Umsatzsteuer 19%": {
"account_number": "1776"
"Umsatzsteuer 19 %": {
"account_number": "1776",
"account_type": "Tax",
"tax_rate": 19.0
},
"Umsatzsteuer-Vorauszahlung": {
"account_number": "1780"
"account_number": "1780",
"account_type": "Tax"
},
"Umsatzsteuer-Vorauszahlung 1/11": {
"account_number": "1781"
},
"Umsatzsteuer \u00a7 13b UStG 19%": {
"account_number": "1787"
"Umsatzsteuer nach § 13b UStG 19 %": {
"account_number": "1787",
"account_type": "Tax",
"tax_rate": 19.0
},
"Umsatzsteuer Vorjahr": {
"account_number": "1790"
},
"Umsatzsteuer fr\u00fchere Jahre": {
"Umsatzsteuer frühere Jahre": {
"account_number": "1791"
}
}
@ -234,44 +250,56 @@
"E. Passive latente Steuern": {
"is_group": 1
}
},
"Erl\u00f6se u. Ertr\u00e4ge 2/8": {
"is_group": 1,
"root_type": "Income",
"Erl\u00f6skonten 8": {
},
"Erlöse u. Erträge 2/8": {
"is_group": 1,
"root_type": "Income",
"Erlöskonten 8": {
"is_group": 1,
"Erl\u00f6se": {
"account_number": "8200",
"account_type": "Income Account"
},
"Erl\u00f6se USt. 19%": {
"account_number": "8400",
"account_type": "Income Account"
},
"Erl\u00f6se USt. 7%": {
"account_number": "8300",
"account_type": "Income Account"
}
},
"Ertragskonten 2": {
"is_group": 1,
"sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {
"account_number": "2650",
"account_type": "Income Account"
},
"Au\u00dferordentliche Ertr\u00e4ge": {
"account_number": "2500",
"account_type": "Income Account"
},
"Sonstige Ertr\u00e4ge": {
"account_number": "2700",
"account_type": "Income Account"
}
}
},
"Aufwendungen 2/4": {
"is_group": 1,
"Erlöse": {
"account_number": "8200",
"account_type": "Income Account"
},
"Erlöse USt. 19 %": {
"account_number": "8400",
"account_type": "Income Account"
},
"Erlöse USt. 7 %": {
"account_number": "8300",
"account_type": "Income Account"
}
},
"Ertragskonten 2": {
"is_group": 1,
"sonstige Zinsen und ähnliche Erträge": {
"account_number": "2650",
"account_type": "Income Account"
},
"Außerordentliche Erträge": {
"account_number": "2500",
"account_type": "Income Account"
},
"Sonstige Erträge": {
"account_number": "2700",
"account_type": "Income Account"
}
}
},
"Aufwendungen 2/4": {
"is_group": 1,
"root_type": "Expense",
"Fremdleistungen": {
"account_number": "3100",
"account_type": "Expense Account"
},
"Fremdleistungen ohne Vorsteuer": {
"account_number": "3109",
"account_type": "Expense Account"
},
"Bauleistungen eines im Inland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer": {
"account_number": "3120",
"account_type": "Expense Account"
},
"Wareneingang": {
"account_number": "3200"
},
@ -298,234 +326,234 @@
"Gegenkonto 4996-4998": {
"account_number": "4999"
},
"Abschreibungen": {
"is_group": 1,
"Abschreibungen": {
"is_group": 1,
"Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)": {
"account_number": "4830",
"account_type": "Accumulated Depreciation"
"account_number": "4830",
"account_type": "Accumulated Depreciation"
},
"Abschreibungen auf Gebäude": {
"account_number": "4831",
"account_type": "Depreciation"
"account_number": "4831",
"account_type": "Depreciation"
},
"Abschreibungen auf Kfz": {
"account_number": "4832",
"account_type": "Depreciation"
"account_number": "4832",
"account_type": "Depreciation"
},
"Sofortabschreibung GWG": {
"account_number": "4855",
"account_type": "Expense Account"
"account_number": "4855",
"account_type": "Expense Account"
}
},
"Kfz-Kosten": {
"is_group": 1,
"Kfz-Steuer": {
"account_number": "4510",
"account_type": "Expense Account"
},
"Kfz-Versicherungen": {
"account_number": "4520",
"account_type": "Expense Account"
},
"laufende Kfz-Betriebskosten": {
"account_number": "4530",
"account_type": "Expense Account"
},
"Kfz-Reparaturen": {
"account_number": "4540",
"account_type": "Expense Account"
},
"Fremdfahrzeuge": {
"account_number": "4570",
"account_type": "Expense Account"
},
"sonstige Kfz-Kosten": {
"account_number": "4580",
"account_type": "Expense Account"
}
},
"Personalkosten": {
"is_group": 1,
"Geh\u00e4lter": {
"account_number": "4120",
"account_type": "Expense Account"
},
"gesetzliche soziale Aufwendungen": {
"account_number": "4130",
"account_type": "Expense Account"
},
"Aufwendungen f\u00fcr Altersvorsorge": {
"account_number": "4165",
"account_type": "Expense Account"
},
"Verm\u00f6genswirksame Leistungen": {
"account_number": "4170",
"account_type": "Expense Account"
},
"Aushilfsl\u00f6hne": {
"account_number": "4190",
"account_type": "Expense Account"
}
},
"Raumkosten": {
"is_group": 1,
"Miete und Nebenkosten": {
"account_number": "4210",
"account_type": "Expense Account"
},
"Gas, Wasser, Strom (Verwaltung, Vertrieb)": {
"account_number": "4240",
"account_type": "Expense Account"
},
"Reinigung": {
"account_number": "4250",
"account_type": "Expense Account"
}
},
"Reparatur/Instandhaltung": {
"is_group": 1,
"Reparatur u. Instandh. von Anlagen/Maschinen u. Betriebs- u. Gesch\u00e4ftsausst.": {
"account_number": "4805",
"account_type": "Expense Account"
}
},
"Versicherungsbeitr\u00e4ge": {
"is_group": 1,
"Versicherungen": {
"account_number": "4360",
"account_type": "Expense Account"
},
"Beitr\u00e4ge": {
"account_number": "4380",
"account_type": "Expense Account"
},
"sonstige Ausgaben": {
"account_number": "4390",
"account_type": "Expense Account"
},
"steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {
"account_number": "4396",
"account_type": "Expense Account"
}
},
"Werbe-/Reisekosten": {
"is_group": 1,
"Werbekosten": {
"account_number": "4610",
"account_type": "Expense Account"
},
"Aufmerksamkeiten": {
"account_number": "4653",
"account_type": "Expense Account"
},
"nicht abzugsf\u00e4hige Betriebsausg. aus Werbe-, Repr\u00e4s.- u. Reisekosten": {
"account_number": "4665",
"account_type": "Expense Account"
},
"Reisekosten Unternehmer": {
"account_number": "4670",
"account_type": "Expense Account"
}
},
"verschiedene Kosten": {
"is_group": 1,
"Porto": {
"account_number": "4910",
"account_type": "Expense Account"
},
"Telekom": {
"account_number": "4920",
"account_type": "Expense Account"
},
"Mobilfunk D2": {
"account_number": "4921",
"account_type": "Expense Account"
},
"Internet": {
"account_number": "4922",
"account_type": "Expense Account"
},
"B\u00fcrobedarf": {
"account_number": "4930",
"account_type": "Expense Account"
},
"Zeitschriften, B\u00fccher": {
"account_number": "4940",
"account_type": "Expense Account"
},
"Fortbildungskosten": {
"account_number": "4945",
"account_type": "Expense Account"
},
"Buchf\u00fchrungskosten": {
"account_number": "4955",
"account_type": "Expense Account"
},
"Abschlu\u00df- u. Pr\u00fcfungskosten": {
"account_number": "4957",
"account_type": "Expense Account"
},
"Nebenkosten des Geldverkehrs": {
"account_number": "4970",
"account_type": "Expense Account"
},
"Werkzeuge und Kleinger\u00e4te": {
"account_number": "4985",
"account_type": "Expense Account"
}
},
"Zinsaufwendungen": {
"is_group": 1,
"Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten": {
"account_number": "2110",
"account_type": "Expense Account"
},
"Zinsaufwendungen f\u00fcr KFZ Finanzierung": {
"account_number": "2121",
"account_type": "Expense Account"
}
}
},
"Anfangsbestand 9": {
"is_group": 1,
"root_type": "Equity",
"Saldenvortragskonten": {
"is_group": 1,
"Saldenvortrag Sachkonten": {
"account_number": "9000"
},
"Saldenvortr\u00e4ge Debitoren": {
"account_number": "9008"
},
"Saldenvortr\u00e4ge Kreditoren": {
"account_number": "9009"
}
}
},
"Privatkonten 1": {
"is_group": 1,
"root_type": "Equity",
"Privatentnahmen/-einlagen": {
"is_group": 1,
"Privatentnahme allgemein": {
"account_number": "1800"
},
"Privatsteuern": {
"account_number": "1810"
},
"Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {
"account_number": "1820"
},
"Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {
"account_number": "1830"
},
"Au\u00dfergew\u00f6hnliche Belastungen": {
"account_number": "1850"
},
"Privateinlagen": {
"account_number": "1890"
}
}
}
}
},
"Kfz-Kosten": {
"is_group": 1,
"Kfz-Steuer": {
"account_number": "4510",
"account_type": "Expense Account"
},
"Kfz-Versicherungen": {
"account_number": "4520",
"account_type": "Expense Account"
},
"laufende Kfz-Betriebskosten": {
"account_number": "4530",
"account_type": "Expense Account"
},
"Kfz-Reparaturen": {
"account_number": "4540",
"account_type": "Expense Account"
},
"Fremdfahrzeuge": {
"account_number": "4570",
"account_type": "Expense Account"
},
"sonstige Kfz-Kosten": {
"account_number": "4580",
"account_type": "Expense Account"
}
},
"Personalkosten": {
"is_group": 1,
"Gehälter": {
"account_number": "4120",
"account_type": "Expense Account"
},
"gesetzliche soziale Aufwendungen": {
"account_number": "4130",
"account_type": "Expense Account"
},
"Aufwendungen für Altersvorsorge": {
"account_number": "4165",
"account_type": "Expense Account"
},
"Vermögenswirksame Leistungen": {
"account_number": "4170",
"account_type": "Expense Account"
},
"Aushilfslöhne": {
"account_number": "4190",
"account_type": "Expense Account"
}
},
"Raumkosten": {
"is_group": 1,
"Miete und Nebenkosten": {
"account_number": "4210",
"account_type": "Expense Account"
},
"Gas, Wasser, Strom (Verwaltung, Vertrieb)": {
"account_number": "4240",
"account_type": "Expense Account"
},
"Reinigung": {
"account_number": "4250",
"account_type": "Expense Account"
}
},
"Reparatur/Instandhaltung": {
"is_group": 1,
"Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsausstattung": {
"account_number": "4805",
"account_type": "Expense Account"
}
},
"Versicherungsbeiträge": {
"is_group": 1,
"Versicherungen": {
"account_number": "4360",
"account_type": "Expense Account"
},
"Beiträge": {
"account_number": "4380",
"account_type": "Expense Account"
},
"sonstige Ausgaben": {
"account_number": "4390",
"account_type": "Expense Account"
},
"steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder": {
"account_number": "4396",
"account_type": "Expense Account"
}
},
"Werbe-/Reisekosten": {
"is_group": 1,
"Werbekosten": {
"account_number": "4610",
"account_type": "Expense Account"
},
"Aufmerksamkeiten": {
"account_number": "4653",
"account_type": "Expense Account"
},
"nicht abzugsfähige Betriebsausg. aus Werbe-, Repräs.- u. Reisekosten": {
"account_number": "4665",
"account_type": "Expense Account"
},
"Reisekosten Unternehmer": {
"account_number": "4670",
"account_type": "Expense Account"
}
},
"verschiedene Kosten": {
"is_group": 1,
"Porto": {
"account_number": "4910",
"account_type": "Expense Account"
},
"Telekom": {
"account_number": "4920",
"account_type": "Expense Account"
},
"Mobilfunk D2": {
"account_number": "4921",
"account_type": "Expense Account"
},
"Internet": {
"account_number": "4922",
"account_type": "Expense Account"
},
"Bürobedarf": {
"account_number": "4930",
"account_type": "Expense Account"
},
"Zeitschriften, Bücher": {
"account_number": "4940",
"account_type": "Expense Account"
},
"Fortbildungskosten": {
"account_number": "4945",
"account_type": "Expense Account"
},
"Buchführungskosten": {
"account_number": "4955",
"account_type": "Expense Account"
},
"Abschluß- u. Prüfungskosten": {
"account_number": "4957",
"account_type": "Expense Account"
},
"Nebenkosten des Geldverkehrs": {
"account_number": "4970",
"account_type": "Expense Account"
},
"Werkzeuge und Kleingeräte": {
"account_number": "4985",
"account_type": "Expense Account"
}
},
"Zinsaufwendungen": {
"is_group": 1,
"Zinsaufwendungen für kurzfristige Verbindlichkeiten": {
"account_number": "2110",
"account_type": "Expense Account"
},
"Zinsaufwendungen für KFZ Finanzierung": {
"account_number": "2121",
"account_type": "Expense Account"
}
}
},
"Anfangsbestand 9": {
"is_group": 1,
"root_type": "Equity",
"Saldenvortragskonten": {
"is_group": 1,
"Saldenvortrag Sachkonten": {
"account_number": "9000"
},
"Saldenvorträge Debitoren": {
"account_number": "9008"
},
"Saldenvorträge Kreditoren": {
"account_number": "9009"
}
}
},
"Privatkonten 1": {
"is_group": 1,
"root_type": "Equity",
"Privatentnahmen/-einlagen": {
"is_group": 1,
"Privatentnahme allgemein": {
"account_number": "1800"
},
"Privatsteuern": {
"account_number": "1810"
},
"Sonderausgaben beschränkt abzugsfähig": {
"account_number": "1820"
},
"Sonderausgaben unbeschränkt abzugsfähig": {
"account_number": "1830"
},
"Außergewöhnliche Belastungen": {
"account_number": "1850"
},
"Privateinlagen": {
"account_number": "1890"
}
}
}
}
}