Below we describe what configuration options you have to generate your DATEV export. Certain tools require explicit sales tax postings, for example, while for others the sales account is an automatic account.
In general, the DATEV export always follows the chart of accounts and stored account plan. Revenues can either be posted directly or via a debtor account. If postings are made "directly", different payment methods are subsequently debited from the cash account.
Direct Posting without Accounts Receivable
The general posting entry without accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1600 · 119 | to | 4400 · 100 3806 · 19 |
If 4400 is not an automatic account, this posting entry is translated into the following postings:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 100 | C | 1600 | 4400 |
| 19 | C | 1600 | 3806 |
If 4400 is an automatic account, this posting entry is translated into only the following posting:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1600 | 4400 (Automatic Account) |
The general posting entry without accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1600 · 50 1800 · 69 |
to | 4400 · 100 3806 · 19 |
In theory, both the cash account and the card account would need to post against the sales revenues. If accounts receivable accounting is used, this can be separated more cleanly. Otherwise, the cash account is typically misused as a transit account and the full amount is debited against the cash account. Subsequently, the card account is posted from the cash account.
If 4400 is not an automatic account, this posting entry is translated into the following postings:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 100 | C | 1600 | 4400 |
| 19 | C | 1600 | 3806 |
| 69 | C | 1800 | 1600 |
If 4400 is an automatic account, this posting entry is translated into only the following posting:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1600 | 4400 (Automatic Account) |
| 69 | C | 1800 | 1600 |
The general posting entry without accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1604 · 50 1800 · 69 |
to | 4400 · 100 3806 · 19 |
In theory, both the voucher account and the card account would need to post against the sales revenues. If accounts receivable accounting is used, this can be separated more cleanly. Otherwise, the cash account is typically debited with the full amount in this case - even though no cash transaction took place! Subsequently, the card and voucher accounts are posted from the cash account.
If 4400 is not an automatic account, this posting entry is translated into the following postings:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 100 | C | 1600 | 4400 |
| 19 | C | 1600 | 3806 |
| 50 | C | 1604 | 1600 |
| 69 | C | 1800 | 1600 |
If 4400 is an automatic account, this posting entry is translated into only the following posting:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1600 | 4400 (Automatic Account) |
| 50 | C | 1604 | 1600 |
| 69 | C | 1800 | 1600 |
If you choose the cash account as the reference account, your posting entries would look as follows:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1600 | 4400 (Automatic Account) |
| 50 | D | 1600 | 1604 |
| 69 | D | 1600 | 1800 |
Posting with Accounts Receivable
The general posting entry with accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1200 · 119 | to | 4400 · 100 3806 · 19 |
| 1600 · 119 | to | 1200 · 119 |
If 4400 is not an automatic account, this posting entry is translated into the following postings:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 100 | C | 1200 | 4400 |
| 19 | C | 1200 | 3806 |
| 119 | C | 1600 | 1200 |
If 4400 is an automatic account, this posting entry is translated into only the following posting:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1200 | 4400 (Automatic Account) |
| 119 | C | 1600 | 1200 |
The general posting entry with accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1200 · 119 | to | 4400 · 100 3806 · 19 |
| 1600 · 50 1800 · 69 |
to | 1200 · 119 |
If 4400 is not an automatic account, this posting entry is translated into the following postings:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 100 | C | 1200 | 4400 |
| 19 | C | 1200 | 3806 |
| 50 | C | 1600 | 1200 |
| 69 | C | 1800 | 1200 |
If 4400 is an automatic account, this posting entry is translated into only the following posting:
| Amount | Debit/Credit Indicator | Account | Contra Account |
|---|---|---|---|
| 119 | C | 1200 | 4400 (Automatic Account) |
| 50 | C | 1800 | 1200 |
| 69 | C | 1800 | 1200 |
The general posting entry with accounts receivable is as follows:
| Debit | Credit | |
|---|---|---|
| 1200 · 119 | to | 4400 · 100 3806 · 19 |
| 1604 · 50 |