format	
0	46	0	

konto3	
1010	Cash	0	1	1		0		
1040	Checking	0	1	1		0		
1050	Other Bank accounts	0	1	1		0		
1090	Other current assets	0	1	1		0		
1110	Investment in certificates of deposit	0	1	1		0		
1120	Short term investment in stocks & bonds	0	1	1		0		
1121	Short term investment in foreign stocks & bonds	0	1	1		0		
1130	Investment in short term notes	0	1	1		0		
1190	Other short term investments	0	1	1		0		
1210	Accounts receivable	0	1	1		0		
1290	Adjustment accounts receivable	0	1	1		0		
1300	Loans receivable	0	1	1		0		
1410	Accounts receivable, employees advances	0	1	1		0		
1430	Accounts receivable, suppliers	0	1	1		0		
1440	Other receivables	0	1	1		0		
1450	Tax receivable	0	1	1		0		
1470	Sales tax receivable	0	1	1		0		
1480	Sales tax brought forward	0	1	1		0		
1490	Adjustment misc. accounts receivable	0	1	1		0		
1510	Inventory	0	1	1		0		
1520	Inventory, raw material	0	1	1		0		
1530	Inventory,work in progress	0	1	1		0		
1540	Adjustment inventory & works in progress	0	1	1		0		
1550	Prepaid interest	0	1	1		0		
1560	Prepaid insurance	0	1	1		0		
1570	Prepaid rent	0	1	1		0		
1580	Prepaid suppliers	0	1	1		0		
1620	Long term investments in stocks & bonds	0	1	1		0		
1630	Investment in real property	0	1	1		0		
1635	Escrow deposits, real property	0	1	1		0		
1640	Investment in retirement plan	0	1	1		0		
1650	Cash value of life insurance	0	1	1		0		
1690	Adjustment long term investments 	0	1	1		0		
1720	Renting rights	0	1	1		0		
1730	Patents and copyrights	0	1	1		0		
1740	Goodwill	0	1	1		0		
1750	Franchises	0	1	1		0		
1790	Other immaterial assets	0	1	1		0		
1810	Production machinery	0	1	1		0		
1820	Office equipment	0	1	1		0		
1830	Furniture & Fixtures	0	1	1		0		
1840	Vehicles	0	1	1		0		
1880	Art and other non depreciating assets	0	1	1		0		
1910	Buildings	0	1	1		0		
1920	Land	0	1	1		0		
1930	Other fixed assets	0	1	1		0		
2010	Current liabilities	1	1	1		0		
2110	Accounts payable	1	1	1		0		
2210	FUTA payable	1	1	1		0		
2211	TEC payable	1	1	1		0		
2220	FICA payable, retirement	1	1	1		0		
2230	FICA payable, medicare	1	1	1		0		
2240	Employer's payroll taxes payable	1	1	1		0		
2250	Corporate income tax payable	1	1	1		0		
2410	Sales tax payable	1	1	1		0		
2480	Adjustment sales tax payable	1	1	0		0		
2510	Income tax withholdings payable	1	1	1		0		
2530	Misc. taxes & licenses payable	1	1	1		0		
2540	Salaries & wages payable	1	1	1		0		
2550	Staff insurance fees withheld 	1	1	1		0		
2560	Union dues withheld 	1	1	1		0		
2570	Union assessments withheld	0	1	1		0		
2590	Other deductions	1	1	1		0		
2610	Deposits from customers	1	1	1		0		
2620	Accounts payable, employees	1	1	1		0		
2630	Bonuses payable	1	1	1		0		
2640	Short term loans	1	1	1		0		
2690	Other short term debts	1	1	1		0		
2710	Pensions fund	1	1	1	_	0		
2720	Checking credit	1	1	1		0		
2730	Note payable	1	1	1		0		
2740	Mortgage payable	1	1	1		0		
2750	Loans in foreign currency	1	1	1		0		
2770	Long term loans payable	1	1	1		0		
2790	Other long term debts	1	1	1		0		
2991	Common stock	2	1	1		0		
2992	Retained earnings	2	1	1		0		
2993	Common stock subscribed	2	1	1		0		
2995	Treasury stock	2	1	1		0		
2997	Balanced profit or loss	2	1	1		0		
2998	Last years profit or loss	2	1	1		0		
2999	Dividends declared	2	1	1		0		
3010	Consulting fees	3	1	1		0		
3011	Sales A, taxable	3	1	1		0		
3014	Sales A, non taxable	3	0	1		0		
3015	Sales A, export	3	0	1		0		
3081	Cash discounts A	3	1	0		0		
3082	Bonus A	3	1	0		0		
3088	Credit card fees A	3	1	0		0		
3090	Sales A, returns & allowances	4	1	1		0		
3111	Sales B, taxable	3	0	1		0		
3114	Sales B, non taxable	3	0	1		0		
3115	Sales B, export	3	0	1		0		
3181	Cash discounts B	3	1	0		0		
3182	Bonus B	3	1	0		0		
3188	Credit card fees B	3	1	0		0		
3190	Sales B, returns & allowances	4	1	1		0		
3211	Sales C, taxable	3	0	1		0		
3214	Sales C, non taxable	3	0	1		0		
3215	Sales C, export	3	0	1		0		
3281	Cash discounts C	3	1	0		0		
3282	Bonus C	3	1	0		0		
3288	Credit card fees C	3	1	0		0		
3290	Sales C, returns & allowances	4	1	1		0		
3510	Sales, supplies	3	1	0		0		
3590	Other sales revenue	3	1	0		0		
3610	Invoiced shipping material	3	0	1		0		
3690	Other invoiced costs	3	1	0		0		
3770	Recovered customer losses	3	1	0		0		
3790	Revenue corrections	3	1	0		0		
3810	Rent revenue	3	0	1		0		
3820	Interest income	3	0	1		0		
3850	Commissions	3	0	1		0		
3860	Licences and royalties	3	0	1		0		
3880	Insurance reimbursements	3	0	1		0		
3890	Other reimbursements and revenue	3	0	1		0		
3910	State funding	3	0	1		0		
3990	Other contributions	3	0	1		0		
4010	Purchase material & goods, A	4	1	0		0		
4080	Price reductions received, A	4	0	1		0		
4090	Current inventory	4	1	0		0		
4110	Purchase  material & goods, B	4	1	0		0		
4180	Price reductions received, B	4	0	1		0		
4210	Purchase  material & goods, C	4	1	0		0		
4280	Price reductions received, C	4	0	1		0		
4400	Import duties & fees	4	1	1		0		
4500	Sales Tax Expense	4	1	1		0		
4610	Subcontract work	4	1	0		0		
4910	Inventory adjustments	4	1	0		0		
4990	Adjustment inventory, material & goods	4	1	0		0		
5010	Salaries & Wages, workers & service staff	4	1	0		0		
5110	FUTA Expense	4	1	0		0		
5111	TEC Expense	4	1	0		0		
5120	FICA Expense, retirement	4	1	0		0		
5130	FICA expense, medicare	4	1	0		0		
5140	Payroll tax expense	4	1	0		0		
5210	Salaries to senior management	4	1	0		0		
5220	Salaries to office staff	4	1	0		0		
5300	Other cash remunerations	4	1	0		0		
5330	Union dues & charges	4	1	1		0		
5420	Costs for free or subsidized meals	4	1	0		0		
5450	Company car costs	4	1	0		0		
5480	Subsidized interest	4	1	0		0		
5490	Other employee benefits	4	1	0		0		
5531	Car expenses, no tax	4	1	0		0		
5532	Car expenses, taxed	4	1	0		0		
5570	Entertainment allowances	4	1	0		0		
5590	Other expense reimbursments	4	1	0		0		
5670	Labour market insurances	4	1	0		0		
5675	Workmans comp. insurance	4	1	1		0		
5680	Group life insurances	4	1	0		0		
5690	Other social benefits	4	1	0		0		
5711	Collective pension fees	4	1	0		0		
5712	Individual pension fees	4	1	0		0		
5790	Sundry pension costs	4	1	0		0		
5810	Training, education	4	1	0		0		
5820	Medical expenses	4	1	0		0		
5830	Recreational expenses	4	1	0		0		
5871	Staff entertainment, deductable	4	1	0		0		
5872	Staff entertainment, non deductable	4	1	0		0		
5873	Wine & spirits	4	1	0		0		
5890	Other staff expenses	4	1	0		0		
5990	Received subsidies for labour	4	1	0		0		
6000	Rents	4	1	0		0		
6010	Water & sewage	4	1	0		0		
6020	Gas	4	1	0		0		
6030	Electricity & lighting	4	1	0		0		
6040	Cleaning & refuse collection	4	1	0		0		
6050	Chimney sweeping	4	1	0		0		
6060	Repair & maintenance	4	1	0		0		
6070	Insurance premiums, premises	4	1	0		0		
6080	Land rent	4	1	0		0		
6091	Property tax	4	1	0		0		
6092	Other property costs	4	1	0		0		
6110	Rent, production machinery	4	1	0		0		
6120	Rent, office equipment	4	1	0		0		
6190	Other rent, fixed assets	4	1	0		0		
6410	Consumable office equipment	4	1	0		0		
6460	Consumables	4	1	0		0		
6500	Office supplies & printed matter	4	1	0		0		
6600	Repairs & maintenance	4	1	0		0		
6710	Legal services	4	1	1		0		
6730	Accounting services	4	1	0		0		
6740	EDP services	4	1	0		0		
6760	Service fees to trade organizations	4	1	0		0		
6790	Other services	4	1	0		0		
6800	Postage & telephone	4	1	0		0		
6910	Car expenses	4	1	0		0		
6912	Car insurance	4	1	1		0		
6915	Car rent, leases	4	1	1		0		
6990	Other transportation costs	4	1	0		0		
7010	Freights, transportation & insurance for deliveries	4	1	0		0		
7051	Tickets, travel	4	1	0		0		
7052	Hotel & lodging, domestic	4	1	0		0		
7053	Hotel & lodging, foreign	4	1	0		0		
7059	Local travel, bus & taxi	4	1	0		0		
7090	Other travel expenses	4	1	0		0		
7110	Catalogs, price lists, etc.	4	1	0		0		
7171	Entertainment, deductable	4	1	0		0		
7172	Entertainment, non deductable	4	1	0		0		
7173	Wine & spirits, non deductable	4	1	0		0		
7190	Other sales expenses	4	1	0		0		
7210	Advertising expenses	4	1	0		0		
7230	Marketing material & direct marketing expenses	4	1	0		0		
7240	Fairs & expositions	4	1	0		0		
7250	Sales material, vendors	4	1	0		0		
7260	Samples, gifts, competitions	4	1	0		0		
7270	Film & TV advertising	4	1	0		0		
7280	PR, institutional advertising, sponsoring	4	1	0		0		
7290	Misc. marketing	4	1	0		0		
7310	Company insurance	4	1	0		0		
7320	Liability insurance	4	1	1		0		
7351	Actual customer losses	4	1	0		0		
7352	Expected customer losses	4	1	0		0		
7390	Other risk costs	4	1	0		0		
7410	Directors fees	4	1	0		0		
7420	Auditors fees	4	1	0		0		
7490	Other management costs	4	1	0		0		
7610	Licenses & royalties	4	1	0		0		
7620	Franchising fees	4	1	1		0		
7640	Official Control fees for merchandise	4	1	0		0		
7650	Permits & inspection fees	4	1	0		0		
7670	Newspapers & magazines	4	1	0		0		
7681	Association fees, deductable	4	1	0		0		
7682	Association fees, non deductable	4	1	0		0		
7691	Misc. costs, deductable	4	1	0		0		
7692	Misc. costs, non deductable	4	1	0		0		
7693	Gifts, subscriptions & donations	4	1	0		0		
7695	Arrears fees, taxes etc	4	1	0		0		
7810	Result from sales of machines or inventories	4	1	0		0		
7820	Result from sales of property	4	1	0		0		
7840	Result from sales of rent contracts	4	1	0		0		
7860	Result from sales of shares and stocks	4	1	0		0		
7880	Devaluation of fixed assets	4	1	0		0		
7890	Other periodic costs	4	1	0		0		
7910	Depreciation production machinery	4	1	1		0		
7920	Depreciation Office equipment	4	1	1		0		
7930	Depreciation Furniture & Fixtures	4	1	1		0		
7940	Depreciation Vehicles	4	1	1		0		
7950	Depreciation Buildings	4	1	1		0		
7960	Depreciation Other fixed assets	4	1	1		0		
8010	Dividends on stocks & shares	3	1	0		0		
8020	Interest revenue	3	1	0		0		
8050	Interest on receivables	3	1	0		0		
8090	Other financial income	3	1	0		0		
8120	Interest costs	4	1	0		0		
8150	Interest paid on payables	4	1	0		0		
8180	Bank service charges	4	1	0		0		
8190	Other financial costs	4	1	0		0		
8210	Exchange rate adjustments	4	1	1		0		
8310	Extraordinary profits from sales of fixed assets 	3	1	0		0		
8390	Other extraordinary incomes	3	1	0		0		
8410	Extraordinary losses from sales of fixed assets 	4	1	0		0		
8490	Other extraordinary losses	4	1	0		0		
8810	Change in stock reserve	4	1	1		0		
8820	Depreciation differences	4	1	1		0		
8890	Suspense account	4	1	1		0		
8910	Corporate Income Tax	4	1	1		0		
8920	State Franchise tax	4	1	1		0		
8999	Profit and loss	4	1	1		0		



