{"id":13961,"date":"2025-05-04T17:17:29","date_gmt":"2025-05-04T15:17:29","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/?page_id=13961"},"modified":"2026-11-15T03:16:47","modified_gmt":"2026-11-15T02:16:47","slug":"ledger-account","status":"publish","type":"page","link":"https:\/\/www.spesenfuchs.de\/en\/glossary\/ledger-account\/","title":{"rendered":"Ledger account"},"content":{"rendered":"
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A ledger account (Buchungskonto), also called a general ledger account, is an account in accounting on which similar business transactions are collected, for example all travel expenses, all entertainment expenses<\/a> or all travel costs<\/a>. Every ledger account has a number and a name from the chart of accounts used.<\/p>\n

What is a ledger account?<\/h2>\n

In double-entry bookkeeping, every transaction is booked to at least two ledger accounts, once as a debit and once as a credit. A taxi ride paid in cash, for example, appears on an account for travel expenses and on the cash account. The profit and loss statement and balance sheet are later created from the ledger accounts. The right account determines how an expense is treated for tax purposes and shown in reports.<\/p>\n

Charts of accounts SKR03, SKR04 and SKR42<\/h2>\n

The chart of accounts<\/a> determines which numbers the ledger accounts have. In Germany, the DATEV charts of accounts SKR03 and SKR04 are the most widely used; for associations, foundations and non-profit companies, there is SKR42. A shared chart of accounts makes working with the tax advisor<\/a> easier.<\/p>\n

Examples of ledger accounts<\/h2>\n\n\n\n\n\n\n\n\n
Ledger account<\/th>\nSKR03<\/th>\nSKR04<\/th>\n<\/tr>\n
Entertainment expenses<\/td>\n4650<\/td>\n6640<\/td>\n<\/tr>\n
Non-deductible entertainment expenses<\/td>\n4654<\/td>\n6644<\/td>\n<\/tr>\n
Employee travel expenses, accommodation<\/td>\n4666<\/td>\n6660<\/td>\n<\/tr>\n
Employee travel expenses, meals<\/td>\n4664<\/td>\n6664<\/td>\n<\/tr>\n
Employee travel expenses, travel costs<\/td>\n4663<\/td>\n6663<\/td>\n<\/tr>\n
Office supplies<\/td>\n4930<\/td>\n6815<\/td>\n<\/tr>\n<\/table>\n

The numbers come from the DATEV standard charts of accounts. What is decisive is always your company’s chart of accounts, which your tax advisor sets.<\/p>\n

Account number on suppliers’ invoices<\/h2>\n

Some suppliers’ invoices, for example from telecom providers, also show an account number (Buchungskonto). This means the number of your customer account with the supplier, which is given for transfers, for example. It has nothing to do with the ledger accounts in your accounting.<\/p>\n

Ledger accounts in Spesenfuchs<\/h2>\n

In Spesenfuchs, each receipt type<\/a> is assigned a ledger account matching the selected chart of accounts SKR03, SKR04 or SKR42. If you record an overnight stay or entertainment, for example, it automatically lands on the right account, and the account is included in every export. You can also create your own chart of accounts with your own ledger accounts and adjust the length of the accounts to your accounting.<\/p>\n

Typical mistakes<\/h2>\n