Annotation of pta/accounts.example.en, Revision 1.3
1.3 ! schwarze 1: # $Id: accounts.example.en,v 1.2 2020/09/29 20:16:00 schwarze Exp $
1.1 schwarze 2: #
1.3 ! schwarze 3: # Extracts from the German standard account system SKR04
1.1 schwarze 4: #
5: # This file is in the public domain because it contains only
6: # widely known public knowledge and the particular textual form
7: # fails to meet any threshold of originality.
8: # Translated by Ingo Schwarze to English in 2020,
9: # who released the translation into the public domain, too.
10: #
11: 0215 A real estate: parcels of land
12: 0230 A real estate: buildings
13: 0440 A machinery
14: 0520 A cars
15: 0620 A tools
1.2 schwarze 16: 0650 A office equipment
1.1 schwarze 17: 0670 A low-value assets
18: 0910 A securities
1.2 schwarze 19: 1200 A accounts receivable
1.1 schwarze 20: 1350 A deposits
21: 1360 A lending
22: 1370 A items in transit
23: 1400 A value added tax on input
24: 1420 A value added tax receivable
25: 1600 A cash
26: 1800 A bank account
27: 1900 A prepaid expenses
28: 2000 Q equity
29: 2100 Q private deposits
30: 3000 L accrued liabilities
31: 3100 L bonds
32: 3150 L amounts owed to credit institutions
33: 3250 L advances received
34: 3300 L accounts payable
35: 3700 L tax liabilities
36: 3800 L value added tax received
37: 3900 L accrued expenses
38: 4185 R sales revenue of small business, tax-free
39: 4300 R sales revenue 7% VAT
40: 4400 R sales revenue 19% VAT
41: 4830 R other operating income
42: 4844 R proceeds of sales of tangible assets with book profit
43: 4851 R proceeds of sales of financial assets with book profit
44: 4855 R disposal of tangible assets with book profit
45: 4857 R disposal of financial assets with book profit
46: 4930 R revenue from the release of provisions
47: 4952 R revenue from the reduction of liabilities
48: 4970 R insurance compensations
49: 5100 X purchase of raw materials and supplies
50: 5300 X purchase of goods
51: 5770 X discounts received
52: 5900 X outside services
53: 6010 X wages
54: 6110 X statutory social expenses
55: 6220 X amortization of tangible assets
56: 6260 X immediate writeoff of low-valued assets
57: 6280 X loss on bad debts
58: 6305 X cost of premises
59: 6310 X rent
60: 6320 X heating
61: 6325 X gas, electricity, water
62: 6390 X donations, not tax-deductible
63: 6391 X donations for scientific and cultural purposes
64: 6392 X charitable donations
65: 6393 X tax-deductible donations
66: 6400 X insurance premiums
67: 6420 X association fees
68: 6430 X excise dues
69: 6470 X repairs of business equipment
70: 6595 X external vehicle costs
71: 6600 X advertising expenses
72: 6640 X entertainment expenses
73: 6673 X business travel costs
1.2 schwarze 74: 6880 X accommodation expenses during business travel
1.1 schwarze 75: 6710 X packing materials
76: 6800 X postage
77: 6805 X telephone
78: 6810 X internet
79: 6815 X office supplies
80: 6820 X professional literature
81: 6821 X training costs
82: 6825 X legal and professional fees
83: 6827 X costs of the annual statement of accounts and auditing
84: 6830 X accounting costs
85: 6845 X tools and small equipment
86: 6850 X other operating requirements
87: 6855 X costs of monetary transactions
88: 6859 X costs of waste disposal
89: 6880 X costs of currency conversion
90: 6884 X proceeds of sales of tangible assets with book loss
91: 6851 X proceeds of sales of financial assets with book loss
92: 6895 X disposal of tangible assets with book loss
93: 6857 X disposal of financial assets with book loss
94: 7020 R interest and dividend yield of securities
95: 7110 R interest earned
1.2 schwarze 96: 7200 X amortization of financial assets
1.1 schwarze 97: 7300 X interest paid
98: 7600 X corporate income tax
99: 7610 X local business tax
100: 7630 X capital yield tax 25%
101: 7633 X solidarity surcharge on capital yield tax
102: 9000 Q opening balance
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