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# $Id: accounts.example.en,v 1.3 2020/10/04 13:50:48 schwarze Exp $
#
# Extracts from the German standard account system SKR04
#
# This file is in the public domain because it contains only
# widely known public knowledge and the particular textual form
# fails to meet any threshold of originality.
# Translated by Ingo Schwarze to English in 2020,
# who released the translation into the public domain, too.
#
0215 A  real estate: parcels of land
0230 A  real estate: buildings
0440 A  machinery
0520 A  cars
0620 A  tools
0650 A  office equipment
0670 A  low-value assets
0910 A  securities
1200 A  accounts receivable
1350 A  deposits
1360 A  lending
1370 A  items in transit
1400 A  value added tax on input
1420 A  value added tax receivable
1600 A  cash
1800 A  bank account
1900 A  prepaid expenses
2000 Q  equity
2100 Q  private deposits
3000 L  accrued liabilities
3100 L  bonds
3150 L  amounts owed to credit institutions
3250 L  advances received
3300 L  accounts payable
3700 L  tax liabilities
3800 L  value added tax received
3900 L  accrued expenses
4185 R  sales revenue of small business, tax-free
4300 R  sales revenue 7% VAT
4400 R  sales revenue 19% VAT
4830 R  other operating income
4844 R  proceeds of sales of tangible assets with book profit
4851 R  proceeds of sales of financial assets with book profit
4855 R  disposal of tangible assets with book profit
4857 R  disposal of financial assets with book profit
4930 R  revenue from the release of provisions
4952 R  revenue from the reduction of liabilities
4970 R  insurance compensations
5100 X  purchase of raw materials and supplies
5300 X  purchase of goods
5770 X  discounts received
5900 X  outside services
6010 X  wages
6110 X  statutory social expenses
6220 X  amortization of tangible assets
6260 X  immediate writeoff of low-valued assets
6280 X  loss on bad debts
6305 X  cost of premises
6310 X  rent
6320 X  heating
6325 X  gas, electricity, water
6390 X  donations, not tax-deductible
6391 X  donations for scientific and cultural purposes
6392 X  charitable donations
6393 X  tax-deductible donations
6400 X  insurance premiums
6420 X  association fees
6430 X  excise dues
6470 X  repairs of business equipment
6595 X  external vehicle costs
6600 X  advertising expenses
6640 X  entertainment expenses
6673 X  business travel costs
6880 X  accommodation expenses during business travel
6710 X  packing materials
6800 X  postage
6805 X  telephone
6810 X  internet
6815 X  office supplies
6820 X  professional literature
6821 X  training costs
6825 X  legal and professional fees
6827 X  costs of the annual statement of accounts and auditing
6830 X  accounting costs
6845 X  tools and small equipment
6850 X  other operating requirements
6855 X  costs of monetary transactions
6859 X  costs of waste disposal
6880 X  costs of currency conversion
6884 X  proceeds of sales of tangible assets with book loss
6851 X  proceeds of sales of financial assets with book loss
6895 X  disposal of tangible assets with book loss
6857 X  disposal of financial assets with book loss
7020 R  interest and dividend yield of securities
7110 R  interest earned
7200 X  amortization of financial assets
7300 X  interest paid
7600 X  corporate income tax
7610 X  local business tax
7630 X  capital yield tax 25%
7633 X  solidarity surcharge on capital yield tax
9000 Q  opening balance