Definition of industrial chart of accounts
Since 1970, the Federation of German Industries e. V. (BDI) the industrial account framework (IKR), which was revised in 1986. In addition to the DATEV chart of accounts, it has been of major importance for companies in recent years.
Accounting Directive Act
The new version is based on the Accounting Directives Act and the resulting supplementary regulations for the financial statements of corporations (§§ 264 ff. HGB).
The industry chart of accounts includes 10 account classes. It is only structured in account class 9 according to the process structure principle, otherwise according to the final structure principle (classes 0-8).
Two-circuit system
As a two-circle system, it contains the accounts of the financial accounting in accounting area I (account classes 0-8), in accounting area II (account class 9) the operational accounting, whose account groups 90 to 92 through the results table, account group 93 through the company accounting sheet, account groups 94 through 96 through Cost object accounting and account groups 97 to 99 are taken into account by cost object time accounting.
The 10 account classes
- Class 0 - Intangible Assets and Property, plant and equipment
- Class 1 - Financial Assets
- Class 2 - Current Assets and Active Accruals and deferrals
- Class 3 - Equity and Provisions
- Class 4 - Liabilities and deferred income
- Class 5 - Income
- Class 6 - Operating Expenses
- Grade 7 - Other Expenses
- Class 8 - Profitability Analysis
- Class 9 - Cost and performance accounting
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