SKR03/SKR04 Account Finder
Look up commonly used accounts in the standard German chart-of-accounts frameworks SKR03 (process-oriented) and SKR04 (balance-sheet-oriented).
| Transaction | SKR03 | SKR04 |
|---|---|---|
| Cash | 1000 | 1600 |
| Bank | 1200 | 1800 |
| Goods purchased, 19% input VAT | 3400 | 5400 |
| Revenue, 19% VAT | 8400 | 4400 |
| Revenue, 7% VAT | 8300 | 4300 |
| Wages and salaries | 4100 | 6010 |
| Rent (immovable assets) | 4210 | 6310 |
| Advertising costs | 4600 | 6600 |
| Business entertainment (70% deductible) | 4650 | 6640 |
| Owner's travel expenses | 4670 | 6663 |
| Insurance | 4360 | 6400 |
| Maintenance of business premises | 4805 | 6435 |
| Depreciation on fixed assets | 4830 | 6220 |
| Low-value assets (immediate write-off) | 4855 | 6260 |
| Postage | 4910 | 6800 |
| Telephone/internet | 4920 | 6805 |
| Office supplies | 4930 | 6815 |
| Training costs | 4945 | 6822 |
| Legal and tax advisory costs | 4957 | 6825 |
| Other operating expenses | 4980 | 6855 |
The templates, calculations and documents provided are for educational and assistance purposes only and do not replace tax or legal advice. Always review and test any result before production use. IT Smart Service accepts no liability for misuse, data loss, or legal, financial or technical damages arising from incorrect use.
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