diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json new file mode 100644 index 0000000000..b8325e17e3 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json @@ -0,0 +1,364 @@ +{ + "country_code": "de", + "name": "SKR03 GnuCash", + "tree": { + "Aktiva": { + "is_group": 1, + "root_type": "Asset", + "Anlage- u. Kapitalkonten 0": { + "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" + } + }, + "Finanzkonten 1": { + "is_group": 1, + "Postbank": { + "account_number": "1100", + "account_type": "Bank" + }, + "Bankkonto": { + "account_number": "1200", + "account_type": "Bank" + }, + "Durchlaufende Posten": { + "account_number": "1590" + }, + "Gewinnermittlung \u00a74/3 nicht Ergebniswirksam": { + "account_number": "1371" + }, + "Abziehbare VSt. 7%": { + "account_number": "1571" + }, + "Abziehbare VSt. 19%": { + "account_number": "1576" + }, + "Abziehbare VStr. nach \u00a713b UStG 19%": { + "account_number": "1577" + }, + "Ford. a. Lieferungen und Leistungen": { + "account_number": "1400", + "account_type": "Receivable" + } + }, + "Wareneingangs- u. Bestandskonten 3": { + "is_group": 1, + "Leistungen \u00a713b UStG 19% Vorsteuer, 19% Umsatzsteuer": { + "account_number": "3120" + }, + "Wareneingang VSt. 19%": { + "account_number": "3400" + } + } + }, + "Passiva": { + "is_group": 1, + "root_type": "Liability", + "Umsatzsteuer": { + "is_group": 1, + "Umsatzsteuer 7%": { + "account_number": "1771" + }, + "Umsatzsteuer 19%": { + "account_number": "1776" + }, + "Umsatzsteuer-Vorauszahlung": { + "account_number": "1780" + }, + "Umsatzsteuer-Vorauszahlung 1/11": { + "account_number": "1781" + }, + "Umsatzsteuer \u00a7 13b UStG 19%": { + "account_number": "1787" + }, + "Umsatzsteuer Vorjahr": { + "account_number": "1790" + }, + "Umsatzsteuer fr\u00fchere Jahre": { + "account_number": "1791" + } + }, + "Verbindlichkeiten": { + "is_group": 1, + "Verblk. aus Lieferungen u. Leistungen": { + "account_number": "1600", + "account_type": "Payable" + } + } + }, + "Erl\u00f6se u. Ertr\u00e4ge 2/8": { + "is_group": 1, + "root_type": "Income", + "Erl\u00f6skonten 8": { + "is_group": 1, + "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, + "root_type": "Expense", + "Abschreibungen": { + "is_group": 1, + "Sofortabschreibung GWG": { + "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" + } + } + } + } +}