In Germany, there is no need to create and preview chart of accounts in the tree form.

In Germany general and subsidiary accounts do not exist, but there are parent accounts (general ledger) and so-called auxiliary accounts associated with customers/vendors (auxiliary ledger). Auxiliary account number must be within the specified range of characters, e.g. from 10000 to 69999 – receivables, from 70000 to 99999 – payables. Auxiliary accounts are presented not below the parent account, but at the end of the chart of accounts, below all parent accounts.

In the German version the user may:

• add general ledger accounts only on the first level
• add directory accounts directly associated with all types of directory accounts on the first level (System → Configuration → Accounting → parameter Add general directory accounts)
• add auxiliary ledger accounts on the next level by selecting the button [Add auxiliary account]. The option is available only for accounts with parameter Directory Account checked.

Auxiliary accounts:

• are always associated with parent account
• many auxiliary accounts are associated with one general ledger account
• auxiliary account number is always unique