{"id":35662,"date":"2025-05-20T09:18:52","date_gmt":"2025-05-20T08:18:52","guid":{"rendered":"https:\/\/churchtools.academy\/help\/non-knowledgebase\/uncategorized\/how-to-integrate-the-complete-skr-42-chart-of-accounts\/"},"modified":"2026-03-31T09:09:19","modified_gmt":"2026-03-31T08:09:19","password":"","slug":"how-to-integrate-the-complete-skr-42-chart-of-accounts","status":"publish","type":"docs","link":"https:\/\/churchtools.academy\/en\/help\/churchtools-modules\/master-data-finance\/how-to-integrate-the-complete-skr-42-chart-of-accounts\/","title":{"rendered":"How to integrate the complete SKR 42 chart of accounts?"},"content":{"rendered":"\n<p>You can use the new SKR 42 chart of accounts in ChurchTools.<br>We have created two versions of the SKR 42 for you, a detailed version and a version of the chart of accounts that we have adapted for churches.<\/p>\n\n\n\n<p>You can use our customized version of the SKR 42 directly in ChurchTools as a template. You can find out how to do this <a href=\"https:\/\/churchtools.academy\/en\/help\/churchtools-modules\/master-data-finance\/19-how-to-set-up-an-account-chart\/#0-toc-title\">here<\/a>. <br><br>If you want to use the full version of the SKR 42, follow these three steps:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Add account groups<\/h2>\n\n\n\n<p>To be able to import the chart of accounts, you must first add a few missing account groups in your ChurchTools.<\/p>\n\n\n\n<p>To create a new <em>account group<\/em>, navigate to the <em>master data<\/em> (1) in the <em>finance module<\/em>, select <em>account groups<\/em> (2) and click on <em>Add<\/em> (3).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen.png\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2414\" height=\"1524\" src=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen.png\" alt=\"\" class=\"wp-image-27229\" srcset=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen.png 2414w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-300x189.png 300w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-1024x646.png 1024w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-768x485.png 768w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-1536x970.png 1536w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-2048x1293.png 2048w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Hinzufuegen-360x227.png 360w\" sizes=\"(max-width: 2414px) 100vw, 2414px\" \/><\/a><\/figure>\n\n\n\n<p>Then enter the <em>name<\/em> (1) of the new account group, select the <em>account class<\/em> (2) to which it belongs, specify whether the associated accounts are <em>cash accounts<\/em> (3) and where the account group should be <em>sorted<\/em> (4).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen.png\"><img decoding=\"async\" width=\"854\" height=\"1098\" src=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen.png\" alt=\"\" class=\"wp-image-27231\" style=\"width:377px;height:auto\" srcset=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen.png 854w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen-233x300.png 233w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen-796x1024.png 796w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen-768x987.png 768w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontogruppen_Neu-erstellen-360x463.png 360w\" sizes=\"(max-width: 854px) 100vw, 854px\" \/><\/a><\/figure>\n\n\n\n<p>You must create the following account groups in order to be able to import the SKR 42 chart of accounts:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Name of the account group<\/th><th>Account class<\/th><th>Cash account<\/th><th>Account type<\/th><\/tr><\/thead><tbody><tr><td>Intangible assets<\/td><td>Fixed assets<\/td><td>No<\/td><td>Assets<\/td><\/tr><tr><td>Financial assets<\/td><td>Fixed assets<\/td><td>No<\/td><td>Assets<\/td><\/tr><tr><td>Inventories<\/td><td>Fixed assets<\/td><td>No<\/td><td>Assets<\/td><\/tr><tr><td>Bonds<\/td><td>Payables<\/td><td>No<\/td><td>Liabilities<\/td><\/tr><tr><td>Cost of materials<\/td><td>Operating expenses <\/td><td>No<\/td><td>Profit and loss account<\/td><\/tr><tr><td>External services<\/td><td>Operating expenses <\/td><td>No<\/td><td>Profit and loss account<\/td><\/tr><tr><td>Depreciation and amortization<\/td><td>Operating expenses <\/td><td>No<\/td><td>Profit and loss account<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<aside class=\"wp-block-group ct-box ct-box-blue has-background is-vertical is-layout-flex wp-container-core-group-is-layout-002f1c27 wp-block-group-is-layout-flex\" style=\"border-radius:8px;border-left-color:#3e70ce;border-left-width:0.5rem;background-color:#f3f5f7;margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60)\">\n<p style=\"margin-top:0.5rem;margin-right:0.5rem;margin-bottom:0rem;margin-left:0.5rem\"><strong>Note<\/strong><\/p>\n\n\n\n<p style=\"margin-top:0rem;margin-right:0.5rem;margin-bottom:0.5rem;margin-left:0.5rem\">The account type is assigned automatically via the account class.<\/p>\n<\/aside>\n\n\n\n<h2 class=\"wp-block-heading\">2. Import chart of accounts<\/h2>\n\n\n\n<p>Next, you can import the new chart of accounts. To do this, first download the file with the <a href=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/04\/SKR42_ungekuerzt.csv\" data-type=\"attachment\" data-id=\"34967\">complete SKR 42<\/a>, which contains all accounts with the exception of the statistics accounts (91000 &#8211; 99999). <\/p>\n\n\n\n<aside class=\"wp-block-group ct-box ct-box-blue has-background is-vertical is-layout-flex wp-container-core-group-is-layout-002f1c27 wp-block-group-is-layout-flex\" style=\"border-radius:8px;border-left-color:#22c55e;border-left-width:0.5rem;background-color:#dcfce7;margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60)\">\n<p style=\"margin-top:0.5rem;margin-right:0.5rem;margin-bottom:0rem;margin-left:0.5rem\"><strong>Tip<\/strong><\/p>\n\n\n\n<p style=\"margin-top:0rem;margin-right:0.5rem;margin-bottom:0.5rem;margin-left:0.5rem\">You can add accounts to the chart of accounts at any time and remove any accounts you no longer need.<\/p>\n<\/aside>\n\n\n\n<p>To import the chart of accounts from the file, navigate to the <em>master data<\/em> (1) in the <em>finance module<\/em>, then to <em>Accounts<\/em> (2) and select <em>Import accounts from CSV file<\/em> (4) in the <em>context menu<\/em> (3).<\/p>\n\n\n\n<aside class=\"wp-block-group ct-box ct-box-blue has-text-color has-background has-link-color wp-elements-74648fa9a9506de5179716347194bc98 is-vertical is-layout-flex wp-container-core-group-is-layout-002f1c27 wp-block-group-is-layout-flex\" style=\"border-radius:8px;border-left-color:#e7c000;border-left-width:0.5rem;color:#3f3400;background-color:#ffe5644d;margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60)\">\n<p style=\"margin-top:0.5rem;margin-right:0.5rem;margin-bottom:0rem;margin-left:0.5rem\"><strong>Warning<\/strong><\/p>\n\n\n\n<p style=\"margin-top:0rem;margin-right:0.5rem;margin-bottom:0.5rem;margin-left:0.5rem\">Please make sure you have selected the correct financial year, as in ChurchTools you always define the specific chart of accounts for individual financial years.<\/p>\n<\/aside>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren.png\"><img decoding=\"async\" width=\"2412\" height=\"1352\" src=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren.png\" alt=\"\" class=\"wp-image-27233\" srcset=\"https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren.png 2412w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-300x168.png 300w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-1024x574.png 1024w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-768x430.png 768w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-1536x861.png 1536w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-2048x1148.png 2048w, https:\/\/churchtools.academy\/wp-content\/uploads\/2025\/03\/Finanzen_Stammdaten_Kontenrahmen-importieren-360x202.png 360w\" sizes=\"(max-width: 2412px) 100vw, 2412px\" \/><\/a><\/figure>\n\n\n\n<p>Once the chart of accounts has been imported, you can use it immediately and also transfer it to subsequent accounting years; it is then no longer necessary to import it again in the following accounting year.<\/p>\n\n\n\n<aside class=\"wp-block-group ct-box ct-box-blue has-background is-vertical is-layout-flex wp-container-core-group-is-layout-002f1c27 wp-block-group-is-layout-flex\" style=\"border-radius:8px;border-left-color:#22c55e;border-left-width:0.5rem;background-color:#dcfce7;margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60)\">\n<p style=\"margin-top:0.5rem;margin-right:0.5rem;margin-bottom:0rem;margin-left:0.5rem\"><strong>Tip<\/strong><\/p>\n\n\n\n<p style=\"margin-top:0rem;margin-right:0.5rem;margin-bottom:0.5rem;margin-left:0.5rem\">You can find out here how to create a new financial year and carry over the master data from the previous financial year.<\/p>\n<\/aside>\n\n\n\n<h2 class=\"wp-block-heading\">3. Implement cost center\/sphere model<\/h2>\n\n\n\n<p>If it is necessary for you to use the cost center or sphere model newly introduced by DATEV, you can map this in ChurchTools as follows and both meet the requirements of DATEV and continue to use cost centers to track the budgets of your teams or departments.<\/p>\n\n\n\n<p>The cost centers defined by DATEV are as follows and must also be created accordingly in ChurchTools and assigned the correct number.<\/p>\n\n\n\n<aside class=\"wp-block-group ct-box ct-box-blue has-background is-vertical is-layout-flex wp-container-core-group-is-layout-002f1c27 wp-block-group-is-layout-flex\" style=\"border-radius:8px;border-left-color:#22c55e;border-left-width:0.5rem;background-color:#dcfce7;margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60)\">\n<p style=\"margin-top:0.5rem;margin-right:0.5rem;margin-bottom:0rem;margin-left:0.5rem\"><strong>Tip<\/strong><\/p>\n\n\n\n<p style=\"margin-top:0rem;margin-right:0.5rem;margin-bottom:0.5rem;margin-left:0.5rem\">You can find out how to create cost centres <a href=\"https:\/\/churchtools.academy\/help\/churchtools-module\/stammdaten\/30-wie-lege-ich-kostenstellen-an\/\">here<\/a>.<\/p>\n<\/aside>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Number of the cost center<\/th><th class=\"has-text-align-center\" data-align=\"center\">Name of the cost center<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">Ideal area<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">Asset management<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">Special-purpose operation<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">Commercial business operations<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">9<\/td><td class=\"has-text-align-center\" data-align=\"center\">Collective item<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>To continue using cost centers for your teams, departments, etc., you can keep your existing cost centers, but you must adjust the numbering and &#8220;subordinate&#8221; them to the above-mentioned cost centers\/spheres.<\/p>\n\n\n\n<p>The first digit defines the sphere or main cost center and the following digits can then be used to number the subordinate cost centers.<\/p>\n\n\n\n<p>An example: Cost centers <em>1 &#8211; Youth<\/em> and <em>2 &#8211; Music<\/em> have already been used up to now. These belong to the non-material area of the church.<br>Integrated into the new SKR 42 model, the numbering of these cost centers could look like this: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>101 &#8211; Youth<\/li>\n\n\n\n<li>102 &#8211; Music<\/li>\n<\/ul>\n\n\n\n<p>The first digit, 1, assigns the cost center to the &#8220;Ideal area&#8221; sphere in the chart of accounts and the following digits are used for consecutive numbering of all cost centers that are assigned to the sphere.<\/p>\n\n\n\n<p>In this way, both the sphere and the department in the church can be recorded with the cost centers in ChurchTools.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>You can use the new SKR 42 chart of accounts in ChurchTools.We have created two versions of the SKR 42 for you, a detailed version and a version of the chart of accounts that we have adapted for churches. You can use our customized version of the SKR 42 directly in ChurchTools as a template. [&hellip;]<\/p>\n","protected":false},"author":31,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"doc_category":[441,441],"doc_tag":[536],"knowledge_base":[224],"class_list":{"0":"post-35662","1":"docs","2":"type-docs","3":"status-publish","4":"hentry","5":"doc_category-master-data-finance","7":"doc_tag-screenshot-missing-outdated","8":"knowledge_base-churchtools-modules"},"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","acf":[],"year_month":"2026-04","word_count":565,"total_views":"1967","reactions":{"happy":"0","normal":"0","sad":"0"},"author_info":{"name":"Hans-Werner Treppmann","author_nicename":"htreppmann","author_url":"https:\/\/churchtools.academy\/en\/author\/htreppmann\/"},"doc_category_info":[{"term_name":"Master data","term_url":"https:\/\/churchtools.academy\/en\/help\/churchtools-modules\/master-data-finance\/"},{"term_name":"Master data","term_url":"https:\/\/churchtools.academy\/en\/help\/churchtools-modules\/master-data-finance\/"}],"doc_tag_info":[{"term_name":"screenshot missing\/outdated","term_url":"https:\/\/churchtools.academy\/en\/docs-tag\/screenshot-missing-outdated\/"}],"knowledge_base_info":[{"term_name":"Modules","term_url":"https:\/\/churchtools.academy\/en\/help\/churchtools-modules\/","term_slug":"churchtools-modules"}],"knowledge_base_slug":["churchtools-modules"],"_links":{"self":[{"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/docs\/35662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/users\/31"}],"replies":[{"embeddable":true,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/comments?post=35662"}],"version-history":[{"count":6,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/docs\/35662\/revisions"}],"predecessor-version":[{"id":55241,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/docs\/35662\/revisions\/55241"}],"wp:attachment":[{"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/media?parent=35662"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/doc_category?post=35662"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/doc_tag?post=35662"},{"taxonomy":"knowledge_base","embeddable":true,"href":"https:\/\/churchtools.academy\/en\/wp-json\/wp\/v2\/knowledge_base?post=35662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}