Basic Accounting Setup According to SKR 03 and SKR 04

Setup of the chart of accounts, posting matrix, and reporting schemes according to SKR 03 or SKR 04.

Accounting is set up in Microsoft Dynamics 365 Business Central in accordance with the standard chart of accounts SKR 03 or SKR 04 (DATEV). This includes the chart of accounts, the posting matrix, VAT posting matrix, the account schedule line for the VAT advance return, and schemes for the balance sheet and profit and loss statement according to HGB.

The basic setup covers standard trading scenarios. Extensions are possible at any time later.

Chart of accounts

Chart of accounts Click to enlarge

General ledger accounts are created in accordance with SKR 03 or SKR 04. By assigning the VAT business posting group and VAT product posting group, relevant information for tax determination is stored on the general ledger account.

Posting groups and posting matrix

VAT business and product posting groups are created by default.

Posting groups and posting matrix Click to enlarge

The VAT business posting groups and VAT product posting groups are combined in posting matrices. A basic account assignment is carried out. This means that the correct accounts are addressed and posted. VAT settlement is based on the VAT settlement summarized in Microsoft Dynamics 365 Business Central.

VAT settlement schema

VAT settlement schema Click to enlarge

For VAT settlement in Dynamics 365 Business Central, a VAT settlement schema is provided. It is structured according to the requirements for preparing the VAT advance return.

Balance sheet and profit and loss statement

Balance sheet and profit and loss statement Click to enlarge

Schemes for the balance sheet and profit and loss statement according to HGB are created and the relevant general ledger accounts are assigned.

The following reports must be set up and, if necessary, adapted as part of the project