Choose your SKR and create an account

The chart of accounts is your company's account master. An account number only has meaning together with its SKR framework and accounting purpose.

Choose or detect the framework

1. Open Accounting → Ledger → Chart of accounts.
2. Check which framework is active: SKR03 or SKR04.
3. If you are moving existing books, use the link to Opening & migration to detect the framework from DATEV documents. You do not have to guess it first.
4. Compare the suggestion with the source records before confirming a framework change.

Switching SKR is not just renaming accounts. Custom accounts remain, but existing transaction assignments are not guaranteed to move to equivalent codes automatically. Review historical assignments and reports. Do not change SKR merely to make a missing account number appear.

Create an account

1. Search by code or name first. Clear status and origin filters so that a hidden existing account is not mistaken for a missing one.
2. Choose Add account.
3. Enter the code and a meaningful name. Preserve leading zeroes shown in your source records.
4. Choose the accounting type: asset, liability, equity, income or expense. A bank account or a building is not an expense merely because money was spent.
5. Set Available in. Ledger-only accounts belong in the books but are not everyday transaction categories. Asset and liability accounts are Ledger-only.
6. Review the E-Bilanz assignment for the relevant year. Use the assignment guide if there is no suitable standard position.
7. Save, search for the account again and check its type, visibility and assignment status.

Creating an account does not enter an opening balance, connect a bank or move existing transactions.

Hide or reuse an account

Use the visibility control when an account should no longer appear in selections. Hiding it does not erase historical postings. If the account already exists but is hidden, review and unhide it instead of creating a duplicate. Do not use deletion as a method of repairing posted history.

Next: import opening balances or map a bank account.