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Organization-Guide/Policies & Guidelines/Accounting/General Standards.md
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General Standards

Accounting Standards

The German legally binding accounting regulations must be followed (i.e. Abgabenordnung AO, Umsatysteuergesetz UStG).

The financial statements are prepared in accordance with statutory accounting provisions of the German Commercial Code (HGB).

The structure of the balance sheet follows the provisions of section 266 HGB. The income statement are prepared using the nature of expense method in accordance with section 275 (2) HGB.

Account System

The account system follows SKR 03 (Standardkontenrahmen).

New real accounts, cost centers and cost objects can only be created by the head of finance, head of controlling or head of accounting. Additionally, automated workflows may also generate real accounts, cost centers and cost objects. Examples for such automated workflows can be updates to the account system, creation of new departments etc.

2022-01-01 - Version 1.0