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begin
;
-- Nederlandstalig Rekeningschema conform het Decimaal Stelsel.
-- Dutch Chart of Accounts following the Decimal Standards as set by the famous Philips Accounting Department
-- PDF Tammes, Fri, 29 Mar 2002 ( remarks or questions to finance@bermuda-holding.com )
-- Just delete any accounts not needed after importing the scheme, beats entering all manually (or add -- at the beginning)
-- Account groups (first number in accountnumber defines to which group it belongs)
-- 0 : Vaste Activa, Eigen Vermogen, Voorzieningen en lang vreemd vermogen => Fixed Assets, Capital, Accruals and long term loans
-- 1 : Financiele Rekeningen => Financial Accounts
-- 2 : Tussenrekeningen => Intermediate Accounts
-- 3 : Voorraad grond- en hulpstoffen => Stocks (minerals, parts not yet assembled etc)
-- 4 : Kostenrekeningen => Costs Accounts
-- 5 : Verdeling Directe kosten => Accounts to recharge several Direct Costs to separate departments
-- 6 : Fabricagekosten => Assembly Costs
-- 7 : Voorraad gereed produkt en product in bewerking => Stocks (Trade Articles, half-finished assemblies, projects under construction)
-- 8 : Rekeningen voor vaststelling van het verkoopresultaat => Accounts for dediding Sales Result
-- 9 : Rekeningen voor vaststelling van de resultatenrekening => Accounts for dediding Profit & Loss (P/L)
-- The general idea is to allocate all costs to the 4/5/6 accounts, all stock transactions to 7 and sales related to 8. At the end of the