# EekBoek Accounting scheme for EekBoek Sample Administration
# Created by EekBoek 2.01.03 on 16-01-2012 16:37:53
# Content-Type: text/plain; charset = UTF-8
# This file defines all the static data from an administration or
# group of administrations: the chart of accounts (balance sheet
# accounts and income statements), the daybooks and VAT rates.
#
# General syntax rules:
#
# * Empty lines and lines starting with a hash # are not interpreted.
# * A non-indented text introduces a new element.
# * All indented lines are data for that section.
# ACCOUNTING SCHEMA
#
# The accounting scheme is a hierarchical chart of accounts and follows
# the Bakker methodology. The main aggregations run from 1 to 9, the
# underlying aggregations to 99. The ledger accounts are divided into
# balance sheet accounts and income accounts.
#
# The description of the general ledger accounts is preceded by a flag,
# which is a letter that indicates either Debit / Credit (for
# balance accounts) or Cost / Revenue / Neutral (for income statements).
# The description is followed - if applicable - by additional
# information. For general ledger accounts the VAT tariffs can be
# specified that is applicable for the account:
#
# :vat=zero
# :vat=high
# :vat=low
# :vat=private
# :vat=other
#
# It is also possible to specify that an account has a specific meaning
# or a mapping through the use of :mapping=xxx. The following mappings
# are allowed:
#
# crd the standard contra account (Accounts payable) for purchases
# deb the standard contra account (Accounts receivable) for sales
# vat_ph the account for VAT Bookings for purchases, high tariff
# vat_pl same, low tarif
# vat_pp same, private tariff
# vat_pa same, other tariff
# vat_sh the account for VAT Bookings for sales, high tariff
# vat_sl same, low tariff
# vat_sp same, private tariff
# vat_sa same, other tariff
# vat_ok account for the VAT which has been paid
# profit account to which the profit is booked
#
# The mapping to "profit" is mandatory and must be present in an
# administration for the year end close.
# The mappings for VAT must be specified in case VAT is applicable
# for the administration.
# The mappings for Accounts payable and Accounts receivable must
# be specified in case purchase and sales daybooks are used, which
# use the standard values (in other words, do not have a contra
# account).
# Normally the master groups run from 1 to 9 and the groupings from 10
# to 99. In case an accounting scheme must be used that does not conform
# to this setup, the command Grouping can be used to specify the maximum
# allowable master group number and maximum allowable grouping number.
Grouping 9 99
# The numbers of the general ledger accounts are normally larger than
# the maximum number of the grouping account. In case an accounting
# scheme must be used that does not conform to this setup, then zeroes
# can be prepended to increase the length of the number, thereby
# making it longer than the length of the maximum number of the master
# group account.
# If for instance 99 is the maximum grouping, then 001 would be the
# general ledger account with number 1.
Balance Accounts
1 Non-current Assets
11 Material non-current assets
1100 D Supplies :vat=high,expenses
1101 C Depreciation supplies
1110 D Computers :vat=high,expenses
1111 C Depreciation computers
1120 D Fleet :vat=high,expenses
1121 C Depreciation fleet
2 Current Assets
21 Inventory
2100 C Inventory
22 Receivables
2200 D Debtors :mapping=deb
23 Liquid assets
2300 D Cash
2320 D Bank
3 Assets
31 Capital
3100 C Capital :mapping=profit
3110 C Private deposits
3120 D Private deductions
4 Liabilities
41 Suppliers credits
4100 C Creditors :mapping=crd
4150 C Payables
42 Taxes and expenses
4200 C VAT Revenue high :mapping=vat_sh
4210 C VAT Revenue low :mapping=vat_sl
4212 C VAT Revenue private :mapping=vat_sp
4220 D VAT Procurement high :mapping=vat_ph
4230 D VAT Procurement low :mapping=vat_pl
4232 D VAT Procurement private :mapping=vat_pp
4240 C VAT Vehicle cost reimbursement
4290 C Sales tax paid :mapping=vat_ok
Result Accounts
6 Costs
61 Sales Costs
6100 K Travel costs :vat=high
6110 K Sponsoring
62 Office Costs
6200 K Insurance
63 Operating expenses
6310 K Chamber of commerce
6320 K Union costs
6330 K Branche organisation costs
66 Vehicle costs
6600 K Lease costs vehicle :vat=high
6610 K Fuel vehicle :vat=high
6620 K Maintenance vehicle :vat=high
6630 K Insurance vehicle
6640 K Travel reimbursement
6650 K Rental vehicle :vat=high
6660 K Road tax
6670 K Fines
6671 K Fines 0% deductible
6680 K VAT private use vehicle
6690 K Other vehicle costs :vat=high
67 Contributions & subscriptions
6700 K Contributions & subscriptions :vat=high
6710 K Contributions & subscriptions VAT 0%
68 Depreciation
6800 K Depreciation costs inventory
6810 K Depreciation costs computers
6820 K Depreciation costs fleet
69 General costs
6900 K Phone costs and fax costs :vat=high
6905 K Internet costs :vat=high
6920 K Stationery :vat=high
6921 K Computer accessories :vat=high
6930 K Literature :vat=low
6940 K Administration costs :vat=high
6950 K Printing and paper :vat=high
6970 K Stamps
6971 K Shipping costs
6980 K Bank costs
6981 K Cash differences
6982 K Rounding errors
6990 K Other general costs :vat=high
8 Revenues
81 Revenue Consultancy
8100 O Revenue consultancy :vat=high
8110 O Revenue consultancy VAT exempt
82 Revenue royalties
8200 O Revenue royalties VAT exempt
83 Revenue Editing
8300 O Revenue editing :vat=high
84 Revenue Courses
8400 O Revenue courses :vat=high
8410 O Revenue licenses courses :vat=high
85 Revenue Projects
8500 O Revenue projects :vat=high
89 Revenue Other
8900 O Revenue other VAT high :vat=high
8910 O Revenue other VAT low :vat=low
8920 O Revenue other VAT exempt
9 Financial income and expenses
91 Interest income
9120 O Interest received Postbank
9130 O Interest received Postbank Inbedrijf
9190 O Interest received overige
92 Interest expenses and other expenses
9220 K Interest paid Postbank
9230 K Interest paid Postbank Inbedrijf
9290 K Interest paid other
93 Other income
9380 O Taxation on private use vehicle :vat=private,excl
9390 O Small office home office tax exemption
# DAYBOOKS
#
# EekBoek supports five types of daybooks: Cash, Bank, Purchases,
# Sales and Memorial. The number of daybooks that can be created
# is unlimited.
# The first column shows the short name (code) for the daybook
# specified. Furthermore, for each daybook the type must be specified.
# Daybooks of type Cash or Bank must also be specified with a contra
# account, for the other daybooks a contra account is optional.
#
# The option :dc can be used to indicate that the journals
# for this daybook have the totals of the debits and credits
# displayed separately.
Daybooks
P Purchase :type=purchases
C Cash :type=cash :account=2300
M Memorial :type=memorial
B Postbank :type=bank :account=2320
S Sales :type=sales
# VAT TARIFFS
#
# There are five tariff classes: "high ", "low", "zero", "private"
# and "other". The tariff group determines the account to which the
# corresponding booking should take place.
# Within each class there can be several possible charges, although this
# in practice not likely to occur.
# The first column is the (numeric) code for this rate.
# It can be used to explicitly specify a VAT rate for a booking.
# For each tariff used (except class "zero") the percentage must be
# specified.
# The description :exclusive can be used for bookings on accounts that
# by default have no VAT.
#
# IMPORTANT: Mutations that are executed using the shell command line or
# API are using the associated VAT tariff of the general ledger
# accounts. Changes made to this file will therefore impact already
# existing bookings.
VAT Tariffs
0 VAT 0% :class=zero
1 VAT 19% incl. :class=high :perc=19.00
2 VAT 19% excl. :class=high :perc=19.00 :exclusive
3 VAT 6.0% incl. :class=low :perc=6.00
4 VAT 6.0% excl. :class=low :perc=6.00 :exclusive
5 VAT Private 12% ex. :class=private :perc=12.00 :exclusive
# End of EekBoek schema