SKR Standard for Chart of Accounts

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:

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:

Update SKR Standard Update SKR Standard To

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:

Update SKR Standard

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.

Update SKR Standard

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

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