G / L account
As a general ledger account in which it is keeping each general ledger - Account referred to the directly to the balance sheet or the income statement is received.
Account groups
G / L accounts are derived from the balance sheet or used for the profit and loss account :
- Inventory accounts are used for the clear presentation of changes in the value of the inventory of assets and capital items on a balance sheet. A distinction is made between active and passive inventory accounts, depending on the side of the balance sheet
- Profit and loss accounts , representing the value of consumption / expenses and gains / income for accounting purposes. Since the expense and income accounts change the equity and thus make success processes visible, these accounts are called success accounts.
Numbering of the G / L accounts in the SKR
In the standard chart of accounts, the general ledger accounts are numbered with four digits.
Example: Cash register ("1000" in SKR-03) or ("1600" in SKR-04)
Accounts in the subledger
In addition to the general ledger accounts, there are personal and current accounts in the subledger . To distinguish these secondary accounts from the G / L accounts, 5-digit number ranges are proposed:
- 10000-69999: Accounts receivable / customers
- 70000-99999: Accounts Payable / Suppliers
Collective account
The postings in the sub- ledger flow into the general ledger via a collective account . The general ledger accounts "Receivables" and "Payables" are such collective accounts. You are not posted directly.
Collective accounts are G / L accounts in the general ledger for which there is a sub-ledger with sub-accounts.
Individual evidence
- ↑ rechnungswesen-info.de, The inventory accounts
- ↑ rechnungswesen-info.de, differentiation between inventory accounts and success accounts
- ^ Personal accounts , Gabler Wirtschaftslexikon accessed on December 25, 2013 [1]