RFAUDI30 CoA - INT TXT50 1 CE x 1000 Real estate and similar rights x 1010 Accum. depn - real estate and similar rights x 2000 Buildings x 2010 Accumulated depreciation-buildings x 11000 Machinery and equipment x 11010 Accumulated depreciation - machinery and equipment 12000 Low value assets (machinery) 12010 Accumulated depreciation-low value assets (mach.) x 21000 Fixtures and fittings x 21010 Accumulated depreciation - fixtures and fittings x 22000 Low value assets (fixtures and fittings) x 22010 Accumulated depreciation-LVA (fixtures/fittings) x 31000 Down payments made - tangible assets x 31010 Input tax clearing - down payments on tang. assets x 31100 Capitalized down payments on tangible assets x 31200 Clearing capitalized down payments on tang. assets x 32000 Assets under construction x 32010 Depreciation - assets under construction 34000 Computer software 34010 Accumulated depreciation-computer software 35000 Franchises 35010 Accumulated amortization-franchises 36000 Patents and similar rights 36010 Accumulated amortization-ind.prop. and sim. rights 37000 Licenses 37010 Accumulated amortization-licenses 38000 Goodwill 38010 Amortization - Goodwill x 39000 Down payments made - intangible assets x 39010 Input tax clearing for down payts - intang.assets 39100 Capitalized down payments on intangible assets 39110 Amortization - down payments for intangible assets 39200 Clearing of cap.down pmnts for intangible assets 41000 Stock held in affiliated companies 42000 Loans to affiliated companies 42020 Loans to affiliated companies, due after 1 year 43000 Investments 44000 Loans to associated companies 44020 Loans to associated companies, due after 1 year 45000 Fixed asset securities (other) 45010 Bonds 45020 Shares x 45100 Down payments made on financial assets x 45110 Clearing of input tax on down pyts for fin.assets 46000 Other loans 46020 Other loans, due after 1 year 46030 TR-LO Value adjustment - other loans 50000 Called-up equity contributions 51000 Equity contributions not called up 55000 Capitalized start-up costs 55010 Amortization - capitalized start-up costs 56000 Capitalized business expansion costs 56010 Amortization - capitalized expansion cost
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RFAUDI30 CoA - INT TXT50 1 CEx 1000 Real estate and similar rights x 1010 Accum. depn - real estate and similar rightsx 2000 Buildingsx 2010 Accumulated depreciation-buildingsx 11000 Machinery and equipmentx 11010 Accumulated depreciation - machinery and equipment
12000 Low value assets (machinery)12010 Accumulated depreciation-low value assets (mach.)
x 21000 Fixtures and fittingsx 21010 Accumulated depreciation - fixtures and fittingsx 22000 Low value assets (fixtures and fittings)x 22010 Accumulated depreciation-LVA (fixtures/fittings)x 31000 Down payments made - tangible assetsx 31010 Input tax clearing - down payments on tang. assetsx 31100 Capitalized down payments on tangible assetsx 31200 Clearing capitalized down payments on tang. assetsx 32000 Assets under constructionx 32010 Depreciation - assets under construction
34000 Computer software34010 Accumulated depreciation-computer software35000 Franchises35010 Accumulated amortization-franchises36000 Patents and similar rights36010 Accumulated amortization-ind.prop. and sim. rights37000 Licenses37010 Accumulated amortization-licenses38000 Goodwill38010 Amortization - Goodwill
x 39000 Down payments made - intangible assetsx 39010 Input tax clearing for down payts - intang.assets
39100 Capitalized down payments on intangible assets39110 Amortization - down payments for intangible assets39200 Clearing of cap.down pmnts for intangible assets41000 Stock held in affiliated companies42000 Loans to affiliated companies42020 Loans to affiliated companies, due after 1 year43000 Investments44000 Loans to associated companies44020 Loans to associated companies, due after 1 year45000 Fixed asset securities (other)45010 Bonds45020 Shares
x 45100 Down payments made on financial assetsx 45110 Clearing of input tax on down pyts for fin.assets
46000 Other loans46020 Other loans, due after 1 year46030 TR-LO Value adjustment - other loans50000 Called-up equity contributions51000 Equity contributions not called up55000 Capitalized start-up costs55010 Amortization - capitalized start-up costs56000 Capitalized business expansion costs56010 Amortization - capitalized expansion cost
60110 Convertible bonds, due within 1 year60120 Convertible bonds, due within 1-5 years60130 Convertible bonds due after 5 years60210 Convertible bonds, due within 1 year60220 Convertible bonds, due within 1-5 years60230 Convertible bonds due after 5 years60310 Non-convertible bonds, due within 1 year60320 Non-convertible bonds, due within 1-5 years60330 Non-convertible bonds, due in more than 5 years60410 Non-convertible bonds, due within 1 year60420 Non-convertible bonds, due within 1-5 years60430 Non-convertible bonds, due in more than 5 years62110 Loans from credit institutions, remaining life <1y62120 Loans from credit institutions, remaining life 1-562130 Loans from credit institutions, remaining life >5y62210 Loans from credit institutions, remaining life <1y62220 Loans from credit institutions, remaining life 1-562230 Loans from credit institutions, remaining life >5y70000 Common stock71000 Capital reserves72000 Legal reserves73000 Treasury stock reserve74000 Statutory reserves75000 Other retained earnings
x 78000 Balance of special items78100 Special item reserves78200 Transfer of reserves
x 78300 Investment receivables receivedx 78310 Clearing of investment receivables received
80000 Flat-rate value adjustment of receivables
85000 Provisions for pension fund liabilities85900 TR-TM: Provisions for foreign exchange spot rate85910 TR-TM: Provisions for foreign exchange swap rate
113102 Bank 1 (outgoing domestic wire tranfers)113103 Bank 1 (outgoing foreign wire transfers)113104 Bank 1 (aut.debit)113105 Bank 1 (other interim postings)113106 Bank 1 (promissory bill of exchange liabilities)113107 Bank 1 (discounted bills of exchange liabilities)113108 Bank 1 - checks received113109 Bank 1 (customer incoming payments)113110 Bank 1 (guarantees received)113111 Bank 1 (current bills of exchange payable)113112 Bank 1 (bill of exchange collection)113113 TR-TM Receivables - fixed-term deposits113114 TR-TM Liability - fixed-term deposits113115 TR-TM Receivables - deposits at notice113116 TR-TM Liability - deposits at notice113117 TR-TM Commercial paper receivables113118 TR-TM Payables - commercial paper113150 Bank 1 (foreign currency A)113155 TR-TM Bank 1 foreign currency A clearing113160 Bank 1 (foreign currency B)113165 TR-TM Bank 1 foreign currency B clearing113200 Bank 2113201 Bank 2 (checks payable)113202 Bank 2 (outgoing domestic wire tranfers)113203 Bank 2 (outgoing foreign wire transfers)113204 Bank 2 (automatic debit)113205 Bank 2 (other interim postings)113206 Bank 2 (promissory bill of exchange liabilities)113207 Bank 2 (bill of exchange contingent liabilities)113208 Bank 2 - checks received113209 Bank 2 (customer incoming payments)113210 Bank 2 (guarantees received)113211 Bank 2 (current bills of exchange payable)113212 Bank 2 (bill of exchange collection)113213 Bank 2 (fixed-term deposits)114000 Foreign bank 1115000 Foreign bank 2119800 Legacy data transfer account
x 120000 Loans to staff131000 Stock held in affiliated companies132000 Treasury stock133000 Other securities140000 Customers - domestic receivables140010 Customer receivables - domestic, one-time accounts
x 140020 Accounts receivable-domestic, due after 1 yearx 140030 Customers - domestic receivablesx 140099 Customer receivables, domestic (adjustment acct)
x 141020 Customer receivables-foreign, due after 1 yearx 141099 Customer receivables-foreign, adjustmentsx 142000 Individual value adjust. for customer receivablesx 143000 Vendors with a debit balance
143100 Customers - adjust. for unrealized ex.rate diffs
x 151000 Down payments made for inventoriesx 151010 Input tax clearing-down payments on inventory
152000 Interest receivables152050 TR-TM/LO Interest receivables152110 TR-LO Value adj.- other receiv.(costs/repay./int)152150 TR-LO Accts receiv.- loan repaymnts rem.term <1Y152155 TR-TM/LO:Rcbles- repymts (securs) and sales (BNL)152250 TR-LO Accts receiv.- discounts, rem.term <1 year152500 TR-LO Payment obligations for loans152550 TR-LO Premium
x 154000 Input taxx 154001 Input tax-level 1x 154002 Input tax-level 2x 154003 Input tax-level 3x 154099 Business area adjustment - taxes
154100 Tax on importsx 155000 Advances-salaries and wagesx 156000 Trip costs advancex 156050 Trip costs, cash advancex 159000 Down payments made on current assetsx 159010 Input tax clrg-other down pyts made for curr. asts
159100 Other receivables159110 TR-TM Option premiums receivable159160 TR-LO Reversals
x 159200 Other receivables due after 1 year160000 Accounts payable-domestic160010 Accounts payable-domestic, one-time accounts
x 160020 Accounts payable-domestic, due 1-5 yearsx 160030 Accounts payable-domestic, due > 5 yearsx 160099 Accounts payable-domestic, adjustments
x 161020 Accounts payable-foreign, due 1-5 yrsx 161030 Accounts payable-foreign, due > 5 yearsx 161099 Accounts payable-foreign, adjustmentsx 163000 Customers with a credit balance
165000 Accounts payable - associated companiesx 165020 Accounts payable-associated companies, due 1-5 yrx 165030 Accounts payable-associated companies, due > 5 yrx 165099 Accounts payable-associated companies, adjustmentsx 166000 Advance payments amortizationx 169900 Payables from consignment warehousex 170000 Down payments receivedx 170010 Tax payable clearing-customer down payments
170020 Down payments received, due 1-5 years170030 Down payments received, due > 5 years170099 Down payments received (Adj. a/c)
x 172160 Recalculation differencex 172170 Overpayment/receivablesx 175000 Output taxx 175001 Output taxx 175002 Output taxx 175003 Output taxx 175099 Business area adjustment - taxesx 176000 Salaries and wages payablex 176100 Income and church tax payablex 176200 Social insurance payablex 176300 Legal expenses and finesx 176400 Employee savings planx 176500 Wages and salary clearingx 176700 Other payables-social security, due in 1 year
176800 Other payables-social security, due 1-5 years176900 Other payables-social security, due > 5 years
x 177000 Withholding tax vendors178100 Tax payable, due in 1 year178200 Tax payable, due 1-5 years178300 Tax payable, due > 5 years
x 179100 Other payables179110 TR-TM: Payables - option premiums179150 TR-TM/LO: Other payables - interest179170 TR-LO: Unassigned incoming payments
x 179200 Other payables due within 1-5 yearsx 179300 Other payables due > 5 yearsx 180000 Bills of exchange payable
180020 Bills of exchange payable, due within 1-5 years180030 Bills of exchange payable, due > 5 years180099 Bills of exchange payable (adjustment acct)
x 190990 Offsett. of trip costs of docs paid by companyx 191000 GR/IR clearing - own productionx 191099 GR/IR clearing - own production (adjustments)x 191100 GR/IR-clearing - external procurementx 191101 GR/IR: Goods/services not yet deliveredx 191102 GR/IR: Goods and services not yet invoicedx 191110 GR/IR clearing-transferredx 191199 GR/IR clearing-external procurement (adjustments)
191400 Clearing-asset acquisition from invoice verificat.191500 Clearing-asset returned to stock191600 Clearing-customer commission
x 192100 Freight clearing (MM)x 192300 Customs clearing (MM)
x 193000 Clearing vendor discounts (net procedure)x 193099 BA adjustment vendor discount (clrg net procedure)
194001 Clearing account for company code XDE1194002 Clearing account for company code XDEX194100 TR-TM: Clearing foreign exchange194200 TR-TM: Technical clearing194300 TR-TM: Currency swap account194400 TR-TM clearing payment transactions
x 194500 Business area clearingx 194600 Plants abroad (technical interim account)x 195000 Payable/receivable to tax authorities
195100 Clearing-net sales (transfer posting for taxes)x 196000 Payment requests (customers)x 196100 Guarantees given (customers)x 196110 Clearing guarantees given (customers)x 196200 Contingent recvble-check/bills exch. proced.(cust)x 196210 Clrg cont.claims-check/bill of exch. paymentsx 196300 Down payment requests (vendors)x 196400 Guarantees received (vendors)x 196410 Clearing guarantees received (vendors)
196500 Clearing current bills of exchange payable196600 Clearing-bills of exchange collection196700 Clearing-unrealized exchange rate diffs (vend.)
x 197000 Security deposit (customers)x 197100 Security deposit (vendors)
199000 Clearing-financial budget transfer postingx 199990 Clearing account - fixed asset acquisitionx 200000 Loss on disposal/sale of fixed assetsx 200010 Loss on assets scrappedx 201000 Extraordinary expensesx 202000 Loss from allocation of special itemsx 202300 Expense from release of investment support res.
209100 TR-TM Other financial transaction write offs209200 TR-TM Loss - settlm. payments fin.transactions209500 TR-TM Revenue from fin. trans. settlement payments yes210100 Expense from value adjustment of receivables yes210101 Expense from value adjustment of rec. W/o CO210200 Devaluation for potential receivable fluctuations210400 TR-LO Expenses - value adjustment other loans210500 Property tax yes
x 211100 Scheduled depreciation of tangible assets211110 Depreciation real estate yes211120 Depreciation-buildings yes
x 211130 Depreciation - machinery and equipment yes211160 Depreciation - fixtures and fittings yes211170 Depreciation-low value fixtures and fittings yes211180 depreciation Concessions, Rights yes211190 Depreciation Software
x 211200 Unplanned depreciation-tangible fixed assets yes
212100 Unplanned amortization expense - financial assets212200 Other amortization of financial assets213100 Write-down current asset securities - fut.val.flu.213200 Other write-offs of current asset securities214000 TR-TM Loss - disposals of financial fixed assets214100 TR-TM Loss - disposals of current asset securities215000 Exceptional depreciation of current assets
x 220000 Interest expense220050 RE Interest expenses - rental deposit220100 Interest expense - affiliated companies220200 Bank interest expenses220300 Other interest and similar expenses220320 TR-TM Write-off swap point valuation220400 Other interest and similar exp. affiliated comps
x 220900 Other taxes on income and revenuex 221000 Discount charges
221010 Bank discount charges221020 Bank collection charges221100 Discount expense - affiliated companies
x 230000 Loss from exchange rate differencesx 230010 Loss from currency valuationx 230020 Loss on translationx 230030 Clearing-currency translationx 230040 Rounding differences - foreign currency IIx 230050 Exch. rate diffs loss fm lower levels (mat.ledg.)
230100 Loss-unrealized exchange rate differencesx 231000 Loss from external product price differences yesx 231010 Loss-price diff. settlm. material ledger ext. mat. yesx 231080 Loss from revaluation yes
231100 Loss-freight differences yesx 231500 Loss from price differences of own products yesx 231510 Loss-price diffs from settl. of ML own products yesx 231520 Loss from price diffs fm lower lev.own mats ML yesx 231600 Unplanned delivery costs yesx 231900 Loss from invoice receipt small differences (MM) yesx 232000 Loss from valuation of external materials yesx 232500 Loss from valuation of own materials yesx 233000 Loss-inventory differences yes
233010 Losses - inventory variance (consignment sale) yes234000 Loss from valuation (valued->unvalued) yes
x 235000 Loss from stock transfer yesx 236000 Loss from consumption of consignment material yesx 237000 Loss from quality control consump. w/o cost elemtx 238000 Loss from capitalization differences
240000 Corporate income tax expense241000 Corporate income tax expense
x 245100 Other interest and similar revenues yes245200 Other interest & similar revenues-affiliated co. yes245300 Bank interest yes249000 Deferred tax acc.to par. 274 sec. 2 HGB
x 250000 Gain on disposal/sale of fixed assets251000 Extraordinary revenue yes
x 252000 Gain from release of special itemsx 252300 Gain from reversal of special reserves
252301 Gain from reversal of special reservesx 253000 Gains from Write-ups
253100 TR-TM Revenue fm incr. in val.fin. current assets260000 Gain from reduction of flat-rate val.adj.recbles
x 261000 Clearing-estimated depreciation on fixed assets263000 Clearing estimated interest on fixed assets264000 Clearing estimated risks269000 Clearing other estimated costs270100 Income from loans (not member of consolid.group)270200 Income from loans (member of consolidation group)271100 Investment income (non-affiliated companies)271200 Investment income (affiliated companies)272100 Income from securities (non-affiliated companies)272200 Income from securities (affiliated companies)272500 TR-TM Revenue - disposals of fin. fixed assets272600 TR-TM Revenue - disposals of curr. ass. securities273100 Interest revenue (non-affiliated companies)273200 Interest revenue (affiliated companies)
x 275100 Revenue from discount charges275110 Revenue-discount charges (affiliated companies)
x 275200 Revenue from bill of exchange tax275210 Bank bill of exchange tax
x 275300 Revenue from collection chargesx 276000 Discount receivedx 280000 Gain from currency exchange rate differencesx 280010 Gain from currency valuation x 280020 Gain-foreign currency exchange rate differencesx 280030 Clearing gain from exchange rate translationx 280040 Revenue from rounding dif. for foreign curr. (MM)x 280050 Ex.rate diff.revenue from lower levels (mat.ledg.)
280100 Gain from unrealized exchange rate differencesx 281000 Gain from price differences of external products yesx 281010 Gain-price diff. settlm. material ledger ext. mat. yesx 281080 Revenue from revaluation yesx 281100 Gain from freight differences yesx 281200 Gain from bonus differences yesx 281500 Gain from own product price differences yesx 281510 Gain-material ledger price differences own mat. yesx 281520 Revenue-price diffs fm lower level own mats ML yesx 281900 Gain from inv. receipt small differences (MM) yesx 282000 Gain from valuation of external materials yesx 282500 Gain from valuation of own materials yesx 283000 Gain-inventory differences yes
x 285000 Gain from stock transfer yesx 286000 Gain - consumption of consignment material yes
287000 Gain from quality control consumptionx 290000 Revenue from release of provisions
295000 Revenue - transfer of profitsx 299000 Other operating income yesx 299050 Gain from allowed differences / G/L clearing yes
299100 TR-TM Other financial transaction revenuex 300000 Raw material 1
x 300010 Raw material 2x 303000 Operating suppliesx 303500 Operating suppliesx 304000 Spare partsx 305000 Packaging material
310000 Trading goods yes310200 Stock: Empties380000 Inventory stock transfer381000 Unpaid services390000 Inventory - subcontractors399998 Inventory posting with zero value
x 399999 Initial entry of stock (offsetting posting)x 400000 Consumption, raw material 1 yesx 400001 Scrap external material yesx 400002 Quality control cons. external mats with cost ele. yesx 400010 Raw material 2 consumption yesx 400020 Raw mat.consumed/trading goods without acct assgt
415001 External procurement costs415100 Transport and for.ma yes415500 Fee third party with hours (Service Provider) yes415510 Third party material (Service Provider) yes416100 Electricity (fixed portion) yes416200 Electricity (variable portion)416300 Water yes416400 Gas yes416500 Heating oil
x 417000 Purchased services yes417001 Purchased services419000 Prov. for potential value fluctuations raw mats yes
x 420000 Direct labor costs yesx 421000 Indirect labor costs yesx 422000 Downtime pay yesx 422100 Overtime premiums yes
422200 Vacation bonus yesx 430000 Salaries yes
430200 Downtime salaries yesx 430900 Other expenses of a salary nature yesx 431000 Overtime premiums yes
431100 Variant shiftx 431200 Workplace bonusx 431900 Other wage-related expenses yesx 432000 Sick and absence pay yes
434000 Standard vacation bonus (general special payment) yes435000 Annual bonus yes437000 Sales commission yes
x 440000 Statutory social security expense yesx 440100 Social security payments, salary yesx 445000 Pension scheme contributions yesx 446000 Workers' compensation assoc. contributions yes
447000 Employee health insurance yesx 449000 Other personnel expenses yes
451000 Building maintenance costs yes452000 Machinery and equipment maintenance yes453000 Maintenance costs, target=actual yes459000 Other maintenance costs yes462000 Bill of exchange tax463000 Trading capital tax464000 Motor vehicle tax yes
x 465000 Other taxes yes465001 Miscellaneous taxes yes465200 Export taxes yes465500 Consumption taxes yes466000 Insurance yes466100 vehicle Insurance yes470000 Occupancy costs yes470100 Cafeteria equipment470101 Meals471000 Machinery rental yes472000 Shipping costs yes473000 Postage (without telephone) yes473110 Telephone (basic fees) yes473120 Telephone costs (call fees) yes473130 Other means of communication yes474100 Domestic trip costs (flat rate input tax) yes
x 474210 Trip costs accommodation (documents/flat rate) yesx 474220 Trip costs-meals (receipts/flat rate) yesx 474230 Trip costs-transport and airfare(recpts/flat rate) yesx 474240 Trip costs, other yesx 474250 Trip costs, entertainment yes
474280 Trip costs - taxable by lump sum yes474310 Per diem domestic tax free474320 Per diem domestic taxable474330 Per diem foreign tax free474340 Per diem foreign taxable475000 Vehicle costs yes475100 Special vehicle costs476000 Office supplies yes476100 Data processing supplies expenses yes476500 Other administrative expenses yes476900 Other costs yes476901 Clothing477000 Advertising and sales costs yes477001 Conventions and seminars477100 Advertising items477200 Advertising gifts477300 Representation
x 477900 Sales commission (brokerage) yesx 479000 Bank charges yes
x 790000 Unfinished productsx 791000 Products being processedx 792000 Finished goodsx 799999 Initial entry of stock balances(own/trading goods)x 800000 Sales revenues - domestic
800001 Service salex 801000 Sales revenues - foreign
802000 Sales revenue from affiliated companies803000 Fee Deviation KKS (Service Provider)803010 Fee Deviation manually (Service Provider)803020 Revenue Premiums (Service Provider)803030 Revenue third Party (Service Provider)803040 Revenue Expenses (Service Provider)804000 Tax clearing account - used parts808000 Sales revenues with cost element yes810000 Capitalized internal activity yes811000 Gain-capitalization of settled orders yes820000 Revenue from fixed asset disposal
x 825000 Clearing asset disposals830000 Sales revenue from settlement of orders871000 Operating profit of development order settlements872000 Operating profit of construction order settlements
x 880000 Customer discountsx 881000 Invalid customer deductions
x 884000 Rebates888000 Sales deductions with cost elements yes888600 Customer rebates
x 889000 Other sales deductionsx 890000 Inventory change - work in processx 890001 Inventory change-own materials scrapped yesx 890002 Inventory change - own materials quality control yes
891000 Inventory change work in processx 892000 Change in finished products inventory yesx 893010 Inv. change - sale of own goods w/o cost elementx 893015 Inv. change-cost of own goods sold with cost elem. yesx 893020 Inventory change - additions to own productsx 894010 Inventory change-cost of goods sold w/o cost elem.
894020 Inventory change - additions to external products894025 Invent.change sale of ext.products w.cost element
x 895000 Fact.output of production orders(inventory change) Yes896000 Prov. for potential value fluctuations-fin.prodts
x 900000 Unappropriated retained earnings from previous yr930000 Withdrawal from capital reserves940010 Additions/withdrawals - legal reserves940020 Additions/withdrawals - reserves own shares940030 Additions/withdrawals - reserves req. by articles940040 Additions/withdrawals - other surplus reserves950000 Capitalization - deficit not covd by stkhldrs equ.960000 Net loss not covered by stockholders' equity
CoA - New050000050010053000053010070000070010079000079010080000080010089000089010090000090090090100090190095000095010096000096010021000021010022000022010024000024010031000031010040000040090040100040110040190110000120000120020130000140000140020150000150010150020170000170090160000160020160030002000001000010000010010010100010110