Basiskonten

Präfixe in den Bezeichnungen

Die meisten Standardkontenbezeichnungen nutzen die folgenden Präfixe:

Präfix	Tabelle
B	C_BankAccount_Acct
C	C_BP_Customer_Acct
V	C_BP_Vendor_Acct
CH	C_Charge_Acct
PJ	C_Project_Acct
T	C_Tax_Acct
P	M_Product_Acct
W	M_Warehouse_Acct

M_Product_Acct-Konten werden von M_Product_Category_Acct abgeleitet (können aber modifiziert werden)

C_BP_Customer_Acct und C_BP_Vendor_Acct werden von C_BP_Group_Acct abgeleitet (können aber modifiziert werden)

Die meisten Spaltenbezeichnungen lehnen sich an die Kontobezeichnung im US-Kontenrahmen an. Siehe dazu AccountingUS.xls. Dieser Kontenrahmen wird als Referenz durch die iDempiere-Entwickler gepflegt, alle anderen sind gegebenenfalls dagegen aktuell zu halten.

Verwendung

Zur Zeit (März 2014) gibt es 54 als "Default Account" gekennzeichnete Konten. Deren Zuordnung zu Konten in den einzelnen gebräuchlichen Kontenrahmen für DACH soll hier dokumentiert und gegebenenfalls abgestimmt werden.

Zusätzliches Material findet sich in:

Fenster, Register	Tabelle	Spalte	Verwendet in	DE SKR03	DE SKR04	AT	CH
Buchführungsschema -> Voreinstellungen	C_ACCTSCHEMA_DEFAULT	B_ASSET_ACCT	Default Level 1 -> Bank	1200 Bank
	C_ACCTSCHEMA_DEFAULT	B_INTERESTEXP_ACCT	Default Level 1 -> Bank	2110 Zinsaufwendungen für kurzfristige Verbindlichkeiten
	C_ACCTSCHEMA_DEFAULT	B_INTERESTREV_ACCT	Default Level 1 -> Bank	2650 Sonstige Zinsen und ähnliche Erträge
	C_ACCTSCHEMA_DEFAULT	B_INTRANSIT_ACCT	Default Level 1 -> Bank	1201 Bank Kontobewegung
	C_ACCTSCHEMA_DEFAULT	B_PAYMENTSELECT_ACCT	Default Level 1 -> Bank	1332 Bezahlung selektiert
	C_ACCTSCHEMA_DEFAULT	B_UNALLOCATEDCASH_ACCT	Default Level 1 -> Bank	1203 Bank nicht zugeordnete Zahlungen
	C_ACCTSCHEMA_DEFAULT	C_PREPAYMENT_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	C_RECEIVABLE_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	C_RECEIVABLE_SERVICES_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	CB_ASSET_ACCT	Default Level 1 -> CashBook
	C_ACCTSCHEMA_DEFAULT	CB_CASHTRANSFER_ACCT	Default Level 1 -> CashBook
	C_ACCTSCHEMA_DEFAULT	CB_DIFFERENCES_ACCT	Default Level 1 -> CashBook
	C_ACCTSCHEMA_DEFAULT	CB_EXPENSE_ACCT	Default Level 1 -> CashBook
	C_ACCTSCHEMA_DEFAULT	CB_RECEIPT_ACCT	Default Level 1 -> CashBook
	C_ACCTSCHEMA_DEFAULT	CH_EXPENSE_ACCT	Default Level 1 -> Charge
	C_ACCTSCHEMA_DEFAULT	NOTINVOICEDRECEIPTS_ACCT	Default Level 1 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	P_ASSET_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_AVERAGECOSTVARIANCE_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_COGS_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_COSTADJUSTMENT_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_EXPENSE_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_INVENTORYCLEARING_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_INVOICEPRICEVARIANCE_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_PURCHASEPRICEVARIANCE_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_RATEVARIANCE_ACCT	Production (Design Error) Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_REVENUE_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_TRADEDISCOUNTGRANT_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	P_TRADEDISCOUNTREC_ACCT	Default Level 2 -> Product_Category
	C_ACCTSCHEMA_DEFAULT	PAYDISCOUNT_EXP_ACCT	Default Level 1 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	PAYDISCOUNT_REV_ACCT	Default Level 1 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	PJ_ASSET_ACCT	Default Level 1 -> Project
	C_ACCTSCHEMA_DEFAULT	PJ_WIP_ACCT	Default Level 1 -> Project
	C_ACCTSCHEMA_DEFAULT	REALIZEDGAIN_ACCT	Allocation
	C_ACCTSCHEMA_DEFAULT	REALIZEDLOSS_ACCT	Allocation
	C_ACCTSCHEMA_DEFAULT	T_CREDIT_ACCT	Default Level 1 -> Tax
	C_ACCTSCHEMA_DEFAULT	T_DUE_ACCT	Default Level 1 -> Tax
	C_ACCTSCHEMA_DEFAULT	T_EXPENSE_ACCT	Default Level 1 -> Tax
	C_ACCTSCHEMA_DEFAULT	UNEARNEDREVENUE_ACCT	Default Level 1 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	UNREALIZEDGAIN_ACCT	Process Invoice Not Realized Gain/Loss
	C_ACCTSCHEMA_DEFAULT	UNREALIZEDLOSS_ACCT	Process Invoice Not Realized Gain/Loss
	C_ACCTSCHEMA_DEFAULT	V_LIABILITY_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	V_LIABILITY_SERVICES_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	V_PREPAYMENT_ACCT	Default Level 2 -> BP_Group
	C_ACCTSCHEMA_DEFAULT	W_DIFFERENCES_ACCT	Default Level 1 -> Warehouse
	C_ACCTSCHEMA_DEFAULT	WRITEOFF_ACCT	Default Level 1 -> BP_Group
Accounting Schema -> General Ledger	C_ACCTSCHEMA_GL	COMMITMENTOFFSET_ACCT	MatchInv Order (PO) Requisition
	C_ACCTSCHEMA_GL	COMMITMENTOFFSETSALES_ACCT	Order (SO)
	C_ACCTSCHEMA_GL	CURRENCYBALANCING_ACCT	General Fact
	C_ACCTSCHEMA_GL	INTERCOMPANYDUEFROM_ACCT	General Fact
	C_ACCTSCHEMA_GL	INTERCOMPANYDUETO_ACCT	General Fact
	C_ACCTSCHEMA_GL	PPVOFFSET_ACCT	MatchPO
	C_ACCTSCHEMA_GL	SUSPENSEBALANCING_ACCT	General Fact
Business Partner Group -> Accounting	C_BP_GROUP_ACCT	C_PREPAYMENT_ACCT	Default Level 1 -> BP_Customer
	C_BP_GROUP_ACCT	C_RECEIVABLE_ACCT	Default Level 1 -> BP_Customer
	C_BP_GROUP_ACCT	C_RECEIVABLE_SERVICES_ACCT	Default Level 1 -> BP_Customer
	C_BP_GROUP_ACCT	NOTINVOICEDRECEIPTS_ACCT	InOut MatchInv
	C_BP_GROUP_ACCT	PAYDISCOUNT_EXP_ACCT	Allocation
	C_BP_GROUP_ACCT	PAYDISCOUNT_REV_ACCT	Allocation
	C_BP_GROUP_ACCT	UNEARNEDREVENUE_ACCT	Invoice (SO)
	C_BP_GROUP_ACCT	V_LIABILITY_ACCT	Default Level 1 -> BP_Vendor
	C_BP_GROUP_ACCT	V_LIABILITY_SERVICES_ACCT	Default Level 1 -> BP_Vendor
	C_BP_GROUP_ACCT	V_PREPAYMENT_ACCT	Default Level 1 -> BP_Vendor
	C_BP_GROUP_ACCT	WRITEOFF_ACCT	Allocation
Business Partner -> Customer -> Customer Accounting	C_BP_CUSTOMER_ACCT	C_PREPAYMENT_ACCT	Allocation Payment
	C_BP_CUSTOMER_ACCT	C_RECEIVABLE_ACCT	Allocation Invoice (SO)
	C_BP_CUSTOMER_ACCT	C_RECEIVABLE_SERVICES_ACCT	Invoice (SO) (Error unbalancing on Allocation)
Business Partner -> Vendor -> Vendor Accounting	C_BP_VENDOR_ACCT	V_LIABILITY_ACCT	Allocation Invoice (PO)
	C_BP_VENDOR_ACCT	V_LIABILITY_SERVICES_ACCT	Invoice (PO) (Error unbalancing on Allocation)
	C_BP_VENDOR_ACCT	V_PREPAYMENT_ACCT	Allocation Payment
Product Category -> Accounting	M_PRODUCT_CATEGORY_ACCT	P_ASSET_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_AVERAGECOSTVARIANCE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_COGS_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_COSTADJUSTMENT_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_EXPENSE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_INVENTORYCLEARING_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_INVOICEPRICEVARIANCE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_PURCHASEPRICEVARIANCE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_RATEVARIANCE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_REVENUE_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_TRADEDISCOUNTGRANT_ACCT	Default Level 1 -> Product
	M_PRODUCT_CATEGORY_ACCT	P_TRADEDISCOUNTREC_ACCT	Default Level 1 -> Product
Product -> Accounting	M_PRODUCT_ACCT	P_ASSET_ACCT	InOut Inventory Movement Production ProjectIssue
	M_PRODUCT_ACCT	P_AVERAGECOSTVARIANCE_ACCT	Not Used
	M_PRODUCT_ACCT	P_COGS_ACCT	InOut
	M_PRODUCT_ACCT	P_COSTADJUSTMENT_ACCT	Invoice
	M_PRODUCT_ACCT	P_EXPENSE_ACCT	InOut Invoice (PO) MatchInv Order (PO) ProjectIssue Requisition
	M_PRODUCT_ACCT	P_INVENTORYCLEARING_ACCT	Invoice (PO) MatchInv
	M_PRODUCT_ACCT	P_INVOICEPRICEVARIANCE_ACCT	MatchInv
	M_PRODUCT_ACCT	P_PURCHASEPRICEVARIANCE_ACCT	MatchPO
	M_PRODUCT_ACCT	P_RATEVARIANCE_ACCT	Not Used (Design Error)
	M_PRODUCT_ACCT	P_REVENUE_ACCT	Invoice (SO)
	M_PRODUCT_ACCT	P_TRADEDISCOUNTGRANT_ACCT	Invoice (SO)
	M_PRODUCT_ACCT	P_TRADEDISCOUNTREC_ACCT	Invoice (PO)
Bank -> Account -> Accounting	C_BANKACCOUNT_ACCT	B_ASSET_ACCT	Bank
	C_BANKACCOUNT_ACCT	B_INTERESTEXP_ACCT	Bank
	C_BANKACCOUNT_ACCT	B_INTERESTREV_ACCT	Bank
	C_BANKACCOUNT_ACCT	B_INTRANSIT_ACCT	Bank Cash Payment
	C_BANKACCOUNT_ACCT	B_PAYMENTSELECT_ACCT	Allocation Payment (PO)
	C_BANKACCOUNT_ACCT	B_UNALLOCATEDCASH_ACCT	Allocation Payment (SO)
Charge -> Accounting	C_CHARGE_ACCT	CH_EXPENSE_ACCT	Bank Cash Inventory Invoice Payment
Project -> Accounting	C_PROJECT_ACCT	PJ_ASSET_ACCT	ProjectIssue
	C_PROJECT_ACCT	PJ_WIP_ACCT	ProjectIssue
Revenue Recognition -> Revenue Recognition Plan	C_REVENUERECOGNITION_PLAN	P_REVENUE_ACCT	Created
	C_REVENUERECOGNITION_PLAN	UNEARNEDREVENUE_ACCT	Created
Tax Rate -> Accounting	C_TAX_ACCT	T_CREDIT_ACCT	Invoice (PO)
	C_TAX_ACCT	T_DUE_ACCT	Invoice (SO)
	C_TAX_ACCT	T_EXPENSE_ACCT	Invoice (PO)
Warehouse & Locators -> Accounting	M_WAREHOUSE_ACCT	W_DIFFERENCES_ACCT	Inventory

See also

• http://wiki.idempiere.org/en/iDempiere_Accounting
• Buchführungsschema