# Konto (Account)

## Einleitung

Als Konto ist hier ein Buchungskonto des Kontenrahmen gemeint. Das Bank bezogene Konto mit IBAN etc. befindet sich im DocType [Bankkonto](https://handbuch.tueit.de/books/erpnext-benutzerhandbuch/page/bankkonto-bank-account "Bankkonto (Bank Account)").

Die Buchungskonten sind in unterschiedlichen Kontenklassen (Typen) aufgeteilt.

## Root-Typ

<table border="1" id="bkmrk-english-deutsch-erkl" style="border-collapse: collapse; width: 100%; height: 174px;"><tbody><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">**English**</td><td style="width: 33.3333%; height: 29px;">**Deutsch**</td><td style="width: 33.3333%; height: 29px;">**Erklärung**</td></tr><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">Asset</td><td style="width: 33.3333%; height: 29px;">Vermögenswert</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">Liability</td><td style="width: 33.3333%; height: 29px;">Verbindlichkeit</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">Income</td><td style="width: 33.3333%; height: 29px;">Ertrag</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">Expense</td><td style="width: 33.3333%; height: 29px;">Aufwand</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">Equity</td><td style="width: 33.3333%; height: 29px;">Eigenkapital (Kapital)</td><td style="width: 33.3333%; height: 29px;"> </td></tr></tbody></table>

## Berichtstyp

Dieses Feld ist ein Read-Only und gibt zwei Werte wieder. Entweder **Bilanz** oder **Gewinn und Verlust**. Dies wird automatisch vom System gesetzt, abhängig des [Root-Typs](https://handbuch.tueit.de/link/928#bkmrk-root-typ) der vergeben wurde.

## Kontentyp

<table border="1" id="bkmrk-english-deutsch-erkl-0" style="border-collapse: collapse; width: 100%; height: 696px;"><tbody><tr style="height: 29px;"><td style="width: 33.3333%; height: 29px;">**English**</td><td style="width: 33.3333%; height: 29px;">**Deutsch**</td><td style="width: 33.3333%; height: 29px;">**Erklärung**</td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Accumulated Depreciation</td><td style="width: 33.3333%; height: 29px;">Kumulierte Abschreibungen</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Asset Received But Not Billed</td><td style="width: 33.3333%; height: 29px;">Vermögenswert erhalten, aber nicht in Rechnung gestellt</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Bank</td><td style="width: 33.3333%; height: 29px;">Bank</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Cash</td><td style="width: 33.3333%; height: 29px;">Bargeld</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Chargeable</td><td style="width: 33.3333%; height: 29px;">Gebührenpflichtig</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Capital Work in Progress</td><td style="width: 33.3333%; height: 29px;">Capital Work in Progress</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Cost of Goods Sold</td><td style="width: 33.3333%; height: 29px;">Selbstkosten</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Depreciation</td><td style="width: 33.3333%; height: 29px;">Abschreibung</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Equity</td><td style="width: 33.3333%; height: 29px;">Eigenkapital</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Expense Account</td><td style="width: 33.3333%; height: 29px;">Aufwandskonto</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Expenses Included In Asset Valuation</td><td style="width: 33.3333%; height: 29px;">Aufwendungen, die in der Vermögensbewertung enthalten sind</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Expenses Included In Valuation</td><td style="width: 33.3333%; height: 29px;">In der Bewertung enthaltene Aufwendungen</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Fixed Asset</td><td style="width: 33.3333%; height: 29px;">Anlagevermögen</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Income Account</td><td style="width: 33.3333%; height: 29px;">Ertragskonto</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Payable</td><td style="width: 33.3333%; height: 29px;">Zahlbar</td><td style="width: 33.3333%; height: 29px;">wird für Kreditoren verwendet</td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Receivable</td><td style="width: 33.3333%; height: 29px;">Forderung</td><td style="width: 33.3333%; height: 29px;">wird für Debitoren verwendet</td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Round Off</td><td style="width: 33.3333%; height: 29px;">Abschliessen</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Stock</td><td style="width: 33.3333%; height: 29px;">Lager</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Stock Adjustment</td><td style="width: 33.3333%; height: 29px;">Bestandskorrektur</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Stock Received But Not Billed</td><td style="width: 33.3333%; height: 29px;">Empfangener, aber nicht berechneter Lagerbestand</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Service Received But Not Billed</td><td style="width: 33.3333%; height: 29px;">Service erhalten, aber nicht in Rechnung gestellt</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Tax</td><td style="width: 33.3333%; height: 29px;">Steuer</td><td style="width: 33.3333%; height: 29px;"> </td></tr><tr style="height: 29px;"><td align="left" height="23" style="width: 33.3333%; height: 29px;">Temporary</td><td style="width: 33.3333%; height: 29px;">Temporär</td><td style="width: 33.3333%; height: 29px;"> </td></tr></tbody></table>

## Quellen &amp; Referenzen

[https://www.lexoffice.de/lexikon/kontenrahmen/](https://www.lexoffice.de/lexikon/kontenrahmen/)