## Documentation Index Access the complete documentation index at: https://www.zoho.com/en-de/books/help/llms.txt Use this file to discover all available documentation pages before proceeding. # SKR Standard for Chart of Accounts SKR (Standard Kontenrahmen), or Standard Chart of Accounts, is a German accounting standard used to set up account codes for an organization’s chart of accounts. Zoho Books lets you choose an SKR standard and automatically assign new account codes to supported default accounts. Zoho Books supports two SKR standards: * SKR 03: This standard assigns account codes according to the business processes or production processes of a company. * SKR 04: This standard assigns account codes according to the structure of a balance sheet using the financial data of a company. **Note:** For new organizations with Germany as their business location, SKR 03 standard of account codes will automatically be applied to supported default accounts. To update your account codes to the SKR standard: * Go to the **Chart of Accounts** module under _Accountant_ on the left sidebar and click **Update the chart of accounts to SKR** in the banner. ![Update SKR Standard](/books/help/images/accountant/update-skr.png) * In the pop-up, click **Proceed**. * In the following page, select the preferred SKR standard from the **Update SKR Standard To** dropdown. The new account codes for supported default accounts will be automatically filled according to the selected SKR standard. ![Update SKR Standard To](/books/help/images/accountant/update-dropdown.png) * Enter the new account codes for any unsupported or manually created accounts by referring to the [DATEV accounting portal](https://www.datev.de/web/de/datev-shop/?query). * Click **Update to SKR 03** or **Update to SKR 04** to save the updated account codes. The new account codes for the supported accounts will be updated according to the chosen SKR standard. **Account** **SKR03** **SKR04** Undeposited Funds 1360 1460 Petty Cash 1000 1600 Furniture and Equipment 0420 0650 Advance Tax 1780 3820 Tax Payable 1725 3865 Retained Earnings 0809 2908 Sales 8200 4200 General Income 8605 4835 Interest Income 8502 4502 Office Supplies 4930 6815 Advertising and Marketing 4600 6600 Bank Fees and Charges 4970 6855 Credit Card Charges 4970 6855 Exchange Gain or Loss 2150 6880 Travel Expense 4660 6650 Telephone Expense 4920 6805 Automobile Expense 4580 6570 IT and Internet Expenses 4925 6810 Rent Expense 4210 6310 Janitorial Expense 4250 6330 Postage 4910 6800 Salaries and Employee Wages 4100 6000 Meals and Entertainment 4650 6640 Depreciation Expense 4830 6220 Consultant Expense 4950 6825 Repairs and Maintenance 4260 6335 Other Expenses 4900 6300 Unearned Revenue 1710 3250 Other Charges 4390 6430 Drawing 1800 2100 Shipping Charge 4730 6740 Lodging 4666 6660 Cost of Goods Sold 4996 6990 Employee Advance 1530 1340 Employee Reimbursements 4668 6668 Prepaid Expenses 0980 1900 ## Update the SKR Standard To change the current SKR standard of your chart of accounts: * Go to the **Chart of Accounts** module under _Accountant_ on the left sidebar and click **Update** next to the **Chart of Accounts Standard** banner. ![Update SKR Standard](/books/help/images/accountant/update.png) * In the pop-up, click **Proceed**. * In the following page, select the preferred standard from the **Update SKR Standard To** dropdown. **Note:** If you reselect your current SKR standard from the dropdown, Zoho Books will reset the account codes of all supported default accounts to system-generated SKR account codes. ![Update SKR Standard](/books/help/images/accountant/update-dropdown.png) * Enter the new account codes for any unsupported or manually created accounts by referring to the [DATEV accounting portal](https://www.datev.de/web/de/datev-shop/?query). * Click **Update to SKR 03** or **Update to SKR 04** to save the updated account codes. The new account codes will be updated according to the chosen SKR standard.