<?xml version="1.0" encoding="ISO-8859-15"?>
<gnc-account-example
  xmlns="http://www.gnucash.org/XML/"
  xmlns:act="http://www.gnucash.org/XML/act"
  xmlns:addr="http://www.gnucash.org/XML/addr"
  xmlns:bgt="http://www.gnucash.org/XML/bgt"
  xmlns:billterm="http://www.gnucash.org/XML/billterm"
  xmlns:book="http://www.gnucash.org/XML/book"
  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
  xmlns:cd="http://www.gnucash.org/XML/cd"
  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
  xmlns:cust="http://www.gnucash.org/XML/cust"
  xmlns:employee="http://www.gnucash.org/XML/employee"
  xmlns:fs="http://www.gnucash.org/XML/fs"
  xmlns:gnc="http://www.gnucash.org/XML/gnc"
  xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
  xmlns:invoice="http://www.gnucash.org/XML/invoice"
  xmlns:job="http://www.gnucash.org/XML/job"
  xmlns:lot="http://www.gnucash.org/XML/lot"
  xmlns:order="http://www.gnucash.org/XML/order"
  xmlns:owner="http://www.gnucash.org/XML/owner"
  xmlns:price="http://www.gnucash.org/XML/price"
  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
  xmlns:slot="http://www.gnucash.org/XML/slot"
  xmlns:split="http://www.gnucash.org/XML/split"
  xmlns:sx="http://www.gnucash.org/XML/sx"
  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
  xmlns:trn="http://www.gnucash.org/XML/trn"
  xmlns:ts="http://www.gnucash.org/XML/ts"
  xmlns:tte="http://www.gnucash.org/XML/tte"
  xmlns:entry="http://www.gnucash.org/XML/entry"
  xmlns:vendor="http://www.gnucash.org/XML/vendor">
  <gnc-act:title>
    Kontenrahmen SKR03
  </gnc-act:title>
  <gnc-act:short-description>
    Standardkontenrahmen SKR03
  </gnc-act:short-description>
  <gnc-act:long-description>
    Beta Version des Kontenrahmes SKR03 zum Erweitern und Umstrukturieren. Der Kontenrahmen sollte den eigenen Bedürfnissen angepasst werden was Struktur und Kontenbezeichnungen angeht. WICHTIG!: Die Privatkonten fließen nicht in die Berechnung des Berichtes Bilanz, sind jedoch im Bericht Bilanz aufgeführt. Die im Bericht Bilanz aufgeführte Passiva "Gewinnrücklagen" gibt den Saldo der GuV aus. Die Anlage dieses Kontenrahmens wurde von der Firma LiHAS - Linuxhaus Stuttgart - unterstützt.
  </gnc-act:long-description>
  <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
  <gnc:account version="2.0.0">
    <act:name>Root Account</act:name>
    <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
    <act:type>ROOT</act:type>
    <act:commodity-scu>0</act:commodity-scu>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aktiva</act:name>
    <act:id type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Aktiva</act:description>
    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlage- u. Kapitalkonten 0</act:name>
    <act:id type="new">27356188a1963c1dbf943022441d095f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0027 EDV-Software</act:name>
    <act:id type="new">8275e7a0b489940a2ba993f9019a898f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0027</act:code>
    <act:slots>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0410 Geschäftsausstattung</act:name>
    <act:id type="new">a588283077bd935dede66d13b2ee478f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0410</act:code>
    <act:slots>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0420 Büroeinrichtung</act:name>
    <act:id type="new">573063d23b81fe3f9917d80fe6cc41e7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0420</act:code>
    <act:slots>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0565 Dahrlehn</act:name>
    <act:id type="new">bd74fcb2d15fc7540ecc5ba8f27cbf48</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0565</act:code>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0210 Maschinen</act:name>
    <act:id type="new">904b262e6f84659046267cad87ac5e90</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0210</act:code>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0400 Betriebsausstattung</act:name>
    <act:id type="new">910d6c057660045a9958fb5a57ffc899</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0400</act:code>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>0430 Ladeneinrichtung</act:name>
    <act:id type="new">2876b41c069107076e7a18ec39bf4f9c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0430</act:code>
    <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Finanzkonten 1</act:name>
    <act:id type="new">1b13a7614b5e84b0778963995e20d897</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1100 Postbank</act:name>
    <act:id type="new">9fe8d61dac9cf62b3f12e6c71a4385b2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1100</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1200 Bankkonto</act:name>
    <act:id type="new">875ec51cd332f3b75c15a2a9ca309ebd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1200</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1590 Durchlaufende Posten</act:name>
    <act:id type="new">f048cb49a135a298d5df958a4c63ba22</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1590</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1371 Gewinnermittlung §4/3 nicht Ergebniswirksam</act:name>
    <act:id type="new">58c8b84a785d7feac255d381943076df</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1371</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1571 Abziehbare VSt. 7%</act:name>
    <act:id type="new">7edc3c319713c53035b3e439ccec5e2b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1571</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1575 Abziehbare VSt. 16%</act:name>
    <act:id type="new">507b25d5d47d57ba115929b70a32fa5e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1575</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1576 Abziehbare VStr. nach §13b UStG 16%</act:name>
    <act:id type="new">ac0fb64d0cfc2b88444527ce8c8682fe</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1576</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1400 Ford. a. Lieferungen und Leistungen</act:name>
    <act:id type="new">2fe36b4ddde053387e42aa893a94b91b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1400</act:code>
    <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wareneingangs- u. Bestandskonten 3</act:name>
    <act:id type="new">a26df9927a82bcb58a1facb4cde6f221</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>3120 Leistungen §13b UStG 16% Vorsteuer, 16% Umsatzsteuer</act:name>
    <act:id type="new">39c180a4e3647d347ebc3e16e984372b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3120</act:code>
    <act:parent type="new">a26df9927a82bcb58a1facb4cde6f221</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>3400 Wareneingang VSt. 16%</act:name>
    <act:id type="new">01e4b246665a54d40466ba88f5d1d34e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3400</act:code>
    <act:slots>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a26df9927a82bcb58a1facb4cde6f221</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Passiva</act:name>
    <act:id type="new">845b29bc14787bded30488e8d51eec0b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Passiva</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer</act:name>
    <act:id type="new">dea7f32e6a447d2d1cd7048932c98265</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">845b29bc14787bded30488e8d51eec0b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1771 Umsatzsteuer 7%</act:name>
    <act:id type="new">d699c440f7817339d2fe60dd875520b6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1771</act:code>
    <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1775 Umsatzsteuer 16%</act:name>
    <act:id type="new">55a2876edef147ed7631486de4af558c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1775</act:code>
    <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1780 Umsatzsteuer-Vorauszahlung</act:name>
    <act:id type="new">4b5e1c2b17024a7721d0955c9f140dd6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1780</act:code>
    <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1781 Umsatzsteuer-Vorauszahlung 1/11</act:name>
    <act:id type="new">08793cd11dfca23d7b435a7338db02da</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1781</act:code>
    <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1786 Umsatzsteuer § 13b UStG 16%</act:name>
    <act:id type="new">8e1583dfe60365b756f5365741250001</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1786</act:code>
    <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1790 Umsatzsteuer Vorjahr</act:name>
    <act:id type="new">635fe36261db8b9beda522420f564028</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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  <gnc:account version="2.0.0">
    <act:name>1820 Sonderausgaben beschränkt abzugsfähig</act:name>
    <act:id type="new">5c008564ba99d0dfe6f20166adde5e6c</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1820</act:code>
    <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1830 Sonderausgaben unbeschränkt abzugsfähig</act:name>
    <act:id type="new">d89a53718b4753ac5407b38ab43f1339</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1830</act:code>
    <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1850 Außergewöhnliche Belastungen</act:name>
    <act:id type="new">ab2c3c1b68e9c21ca3bce32c729c5cdc</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1850</act:code>
    <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1890 Privateinlagen</act:name>
    <act:id type="new">4057a69542c170211849f7705354aadb</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1890</act:code>
    <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
  </gnc:account>
</gnc-account-example>

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