Balance Sheet Account

From prevero Competence Center
Jump to: navigation, search
Last update: 08/2008

The structural element types below are called detailed balance sheet accounts. They serve for subdividing accounts contained in the company element.

Balance sheet account Element type Field reference group contained Remark
Fixed assets 14 Fixed assets °
Stock 16 Stock °
Production stock 17 Production stock
Accounts receivable 18 Accounts receivable °°
OTH debtors 19 OTH debtors °°
OTH current assets 24 OTH current assets
Prepayments 26 Prepayments
Equity 28 Equity
Special item reserves 31 Special item reserves
Accruals 35 Accruals
Accounts payable 40 Accounts payable °°
OTH liabilities 43 OTH liabilities °°
Long-term loans 47 Long-term loans
Deferred income 50 Deferred income

° The liabilities incurring from changes in balance in the element types fixed assets and stock can be allocated to the company or a detailed account.

°°The payment of the respective balance is planned in addition to the element types accounts receivable, other debtors, accounts payable, and other liabilities.

Also see[edit]