The joint chart of accounts, also known as the standard chart of accounts (SKR), is a standardised chart of accounts scheme in Germany that makes accounting easier for companies. In SAP Business One, you can choose between the predefined charts of accounts SKR03 and SKR04 or the option of creating an individual chart of accounts.
The predefined charts of accounts are adapted to German accounting regulations and are based on the structures of the Community or standardised chart of accounts. They are divided into the following categories:
- Assets
- liabilities
- Equity
- Proceeds
- Effort
- Financial result
- Profit and loss account (P&L)Appendix 1 and 2
If your company does not use a very different chart of accounts and you do not have extensive knowledge of accounting, it is advisable to use one of the predefined charts of accounts.
Versino Financial Suite
With the Versino Financial Suite companies can use the joint chart of accounts in SAP Business One efficiently, clearly and legally compliant. The suite makes day-to-day work in financial accounting easier, supports compliance with German standards and offers flexible evaluation and export options for modern, transparent accounting
Two free webinars in July: Experience the Versino Financial Suite live
E-Invoicing 2026: What is changing now for SMEs and SAP B1 users
Netting in SAP Business One: What makes the Versino Financial Suite different
Trial Balance in SAP Business One: What the Versino Financial Suite does differently – and why tax advisors notice
Versino Financial Suite Version 05.2026: What's Changed
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
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