The SKR 03 is one of the most popular Standard chart of accounts of DATEV. It contains all the balance sheet, personnel, profit and loss and tax accounts required by the accounting department. Companies also have the option of creating their own accounts in SKR 03.
SAP Business One provides the SKR 03 as an option during installation.
Organisation and structure:
- Four-digit account numbers, divided into ten account classes.
- Account classes reflect the operational processes (from asset accounts to closing accounts).
Area of application:
- Suitable for commercial and industrial companies.
- Intuitive through orientation on business processes.
Advantages:
- Offers scope for individualisation with sub-accounts.
- Facilitates co-operation with tax advisors.
Topicality and standards:
- Current version since January 2018.
- Regular adaptation by DATEV to current laws and accounting standards.
Comparison with SKR 04:
- SKR 03: Organisation according to business processes.
- SKR 04: Balance sheet and income statement structure.
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