On chart of accounts is an enterprise-wide structure of accounts that prescribes the basic pattern of the accounting organization.
Construction
An account framework consists of account classes, account groups, and accounts. An account class brings together accounts that are subject to a common set of rules and contains a number, for example the 0 for fixed assets. Each account class is divided into several account groups with a two-digit number. The first digit of this number indicates the account class. The accounts form the smallest unit of the account framework: Only these are actually booked. An example is the account 084 Fuhrpark in the account group 08 (operating and business equipment) of the account class 0.
An account framework provides accounts for both financial accounting and cost accounting.
Principle of organization and variants
Account frameworks typically follow one of two principles. The process-oriented principle is based on the operational performance process. The closing-balance sheet principle is based on the structure of the balance sheet and the profit and loss account (GuV). The industrial accounting framework (IKR), for example, follows the closing-balance sheet principle.
The account frameworks are tailored to the needs of businesses depending on the industry. In addition to the IKR, there are, for example, the retail and wholesale account frameworks as well as account frameworks for doctors or associations. The standard account frameworks (SKR) of DATEV are common. SKR 03 follows the process-based principle, SKR 04 the completion-based principle.
An organization is not required to use a specific account framework. It can adapt an existing account framework to its own needs.
Account framework in SAP Business One
When setting up a company in SAP Business One, the user chooses whether to use a predefined account plan or to create their own account plan. The predefined accounts correspond to the accounting regulations of the respective country. They follow the model of a common account framework or a uniform account framework. The standard account frameworks SKR03 and SKR04 are included as part of the delivery. The predefined account plan also includes a pre-configured asset account discovery.
A set of accounting policies chosen once should be maintained by a company. Later changes in accounting policies may require complex reclassifications to ensure that the balance sheet and GuV remain meaningful.
Boundary to the account plan
The account framework is a cross-company standard. Every company sets the account plan in SAP Business One when creating it: predefined according to the standard of an account framework or created itself.
Reference to the sum and balance list
A prerequisite for the Sum and Balance list (SuSa) is that the total of the accounts in the account framework must be booked. This includes, among other things, the accounts for fixed assets and current assets.
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