
An account on the second level of the chart of accounts in SAP Business One.
The first level consists of eight drawers that contain all subordinate accounts. These are organised in a hierarchy with up to five levels.
- are shown in the G/L account determination (Content acquisition) is used. They are in green writing shown, while titles are blue and active accounts are black.
- the First level (Level 1) consists of eight established titles drawers that cannot be changed:
- Assets
- liabilities
- Equity
- Proceeds
- Effort
- Financial result
- Income statement note 1
- Income statement note 2
- Primary accounts can not on level 1 exist, as this level only contains titles. You are on Levels 2 to 5 (or higher, up to 10 levels).
- Primary accounts are bookable accounts and can be used for transactions, while titles are only for grouping.
- Menu path to the definition of primary accounts:
Edit chart of accounts→Assign accountin general ledger account determination. - Note: The statement refers to a Simplified hierarchy (up to 5 levels), while SAP Business One up to 10 levels supported.
Two free webinars in July: Experience the Versino Financial Suite live
In 90-minute sessions, we will show you in a practical way how to automate your accounting in SAP Business One – on the 23rd...
E-Invoicing 2026: What is changing now for SMEs and SAP B1 users
The e-invoice has moved beyond the theoretical IT project phase. Since January 2025, the obligation to receive e-invoices applies to all domestic companies — ...
Netting in SAP Business One: What makes the Versino Financial Suite different
When a business partner is both a customer and a supplier, that sounds like a comfortable situation. You know each other, you trust...
Trial Balance in SAP Business One: What the Versino Financial Suite does differently – and why tax advisors notice
The Trial Balance is one of the oldest reports in accounting. Every accounting program has it, and SAP Business One itself...
Versino Financial Suite Version 05.2026: What's Changed
Version 05.2026 of the Versino Financial Suite brings two innovations that directly target time loss and system limitations in daily...
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
From 1 January 2025, every B2B company in Germany must be able to receive electronic invoices — regardless of turnover. One and a half years...