SKR Standard for Chart of Accounts

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SKR (Standard Kontenrahmen), or Standard Chart of Accounts, is a German accounting standard used to set up account codes for an organization’s chart of accounts. Zoho Books lets you choose an SKR standard and automatically assign new account codes to supported default accounts.

Zoho Books supports two SKR standards:

SKR 03: This standard assigns account codes according to the business processes or production processes of a company.
SKR 04: This standard assigns account codes according to the structure of a balance sheet using the financial data of a company.

Note: For new organizations with Germany as their business location, SKR 03 standard of account codes will automatically be applied to supported default accounts.

To update your account codes to the SKR standard:

Go to the Chart of Accounts module under Accountant on the left sidebar and click Update the chart of accounts to SKR in the banner.

In the pop-up, click Proceed.
In the following page, select the preferred SKR standard from the Update SKR Standard To dropdown. The new account codes for supported default accounts will be automatically filled according to the selected SKR standard.

Enter the new account codes for any unsupported or manually created accounts by referring to the DATEV accounting portal.
Click Update to SKR 03 or Update to SKR 04 to save the updated account codes.

The new account codes for the supported accounts will be updated according to the chosen SKR standard.

Account	SKR03	SKR04
Undeposited Funds	1360	1460
Petty Cash	1000	1600
Furniture and Equipment	0420	0650
Advance Tax	1780	3820
Tax Payable	1725	3865
Retained Earnings	0809	2908
Sales	8200	4200
General Income	8605	4835
Interest Income	8502	4502
Office Supplies	4930	6815
Advertising and Marketing	4600	6600
Bank Fees and Charges	4970	6855
Credit Card Charges	4970	6855
Exchange Gain or Loss	2150	6880
Travel Expense	4660	6650
Telephone Expense	4920	6805
Automobile Expense	4580	6570
IT and Internet Expenses	4925	6810
Rent Expense	4210	6310
Janitorial Expense	4250	6330
Postage	4910	6800
Salaries and Employee Wages	4100	6000
Meals and Entertainment	4650	6640
Depreciation Expense	4830	6220
Consultant Expense	4950	6825
Repairs and Maintenance	4260	6335
Other Expenses	4900	6300
Unearned Revenue	1710	3250
Other Charges	4390	6430
Drawing	1800	2100
Shipping Charge	4730	6740
Lodging	4666	6660
Cost of Goods Sold	4996	6990
Employee Advance	1530	1340
Employee Reimbursements	4668	6668
Prepaid Expenses	0980	1900

Update the SKR Standard

To change the current SKR standard of your chart of accounts:

Go to the Chart of Accounts module under Accountant on the left sidebar and click Update next to the Chart of Accounts Standard banner.

In the pop-up, click Proceed.
In the following page, select the preferred standard from the Update SKR Standard To dropdown.

Note: If you reselect your current SKR standard from the dropdown, Zoho Books will reset the account codes of all supported default accounts to system-generated SKR account codes.

Enter the new account codes for any unsupported or manually created accounts by referring to the DATEV accounting portal.
Click Update to SKR 03 or Update to SKR 04 to save the updated account codes.

The new account codes will be updated according to the chosen SKR standard.

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