SKR03
SKR03 is a standard German chart of accounts (Standardkontenrahmen) organised by financial process, widely used by SMEs and their tax advisors in DATEV.
The SKR03 numbers accounts in the order transactions flow through a business, from opening balances to closing. It is one of the two chart-of-accounts frameworks most German companies use, the other being SKR04.
For accounts payable, the chart decides which four-digit expense account each invoice line lands on. A hosting invoice from Hetzner Online GmbH might book to 4930, office supplies to 4930 or 4940 depending on the firm. Getting the account right is what makes a batch booking-ready.
Cortena codes each line to the account your firm uses, whether that is an SKR03 or an SKR04 layout.