diff --git a/byro_shackspace/utils.py b/byro_shackspace/utils.py
new file mode 100644
index 0000000..b8178c9
--- /dev/null
+++ b/byro_shackspace/utils.py
@@ -0,0 +1,176 @@
+import csv
+import re
+from decimal import Decimal
+from datetime import datetime, date, timedelta
+
+
+class TransactionLogProcessor:
+    def __init__(self):
+        self.debitors = Debitor.objects.all().values('pk', 'record_token', 'record_token_line_2')
+
+        def build_regex(record_token):
+            record_token = [re.escape(element) for element in record_token.lower().split()]
+            regex = r".*" + r'\s*'.join(record_token) + ".*"
+            return regex
+
+        for i in range(len(self.debitors)):
+            self.debitors[i]['regex'] = build_regex(self.debitors[i]['record_token'])
+            self.debitors[i]['regex_line_2'] = build_regex(self.debitors[i]['record_token_line_2'])
+
+    def process(self, banktransaction):
+        if banktransaction.data_type == 'bank_csv':
+            self.process_bank_csv(banktransaction)
+        else:
+            self.process_accountant_csv(banktransaction)
+
+    def process_accountant_csv(self, banktransaction):
+        banktransaction.status = 'wip'
+        banktransaction.save()
+        reader = csv.reader(open(banktransaction.data_file.file.name, encoding='iso-8859-1'),
+                            delimiter=";", quotechar='"')
+        reader.__next__()  # first line is meta of accountant
+        header = reader.__next__()  # second line is header
+        for line in reader:
+            if not line:
+                continue
+            d = dict(zip(header, line))
+            member = None
+            uid = None
+            error = None
+            if 'Buchungstext' in d:
+                members = Member.objects.filter(surname__iexact=d.get('Buchungstext'))
+                if members.count() == 1:
+                    member = members.first()
+                    uid = member.member_id
+            reference = d.get('Buchungstext')
+            haben = Decimal(d.get('Umsatz Haben').replace(',', '.') or 0)
+            soll = Decimal(d.get('Umsatz Soll').replace(',', '.') or 0)
+            amount = haben - soll
+            BankTransactionLog.objects.create(
+                upload=banktransaction,
+                reference=reference,
+                member=member,
+                error=error, score=0,
+                amount=amount,
+                booking_date=datetime.strptime(d.get('Datum'), '%d.%m.%Y').date(),
+                is_matched=bool(uid),
+                is_resolved=bool(uid),
+                created_by=banktransaction.created_by
+            )
+            if member:
+                defaults = {
+                    'transaction_type': 'membership fee',
+                    'amount': amount,
+                    'created_by': banktransaction.created_by,
+                    'payment_reference': reference
+                }
+                due_date = datetime.strptime(d.get('Datum'), '%d.%m.%Y').date()
+                transation_hash = hashlib.sha256((';'.join(line)).encode('utf-8')).hexdigest()
+                AccountTransaction.objects.update_or_create(
+                    booking_type='deposit',
+                    member=member,
+                    due_date=due_date,
+                    transaction_hash=transation_hash,
+                    defaults=defaults)
+        banktransaction.status = 'done'
+        banktransaction.save()
+
+    def process_bank_csv(self, banktransaction):
+        banktransaction.status = 'wip'
+        banktransaction.save()
+        reader = csv.reader(open(banktransaction.data_file.file.name, encoding='iso-8859-1'),
+                            delimiter=";", quotechar='"')
+        header = reader.__next__()
+        for line in reader:
+            if not line:
+                continue
+            d = dict(zip(header, line))
+            reference = ''
+            for key in sorted(header):
+                if key.startswith('VWZ'):
+                    reference += d[key] + ' '
+
+            uid, score = self.reference_parser(reference)
+            member = None
+            debitor = self.get_debitor_by_record_token(reference)
+            error = None
+            try:
+                if uid:
+                    member = Member.objects.get(member_id=uid)
+            except Member.DoesNotExist:
+                error = "Member does not exist"
+            BankTransactionLog.objects.create(
+                upload=banktransaction,
+                reference=reference,
+                member=member,
+                debitor=debitor,
+                error=error, score=score,
+                amount=Decimal(d.get('Betrag').replace('.', '').replace(',', '.')),
+                booking_date=datetime.strptime(d.get('Buchungstag'), '%d.%m.%Y').date(),
+                transaction_owner=d.get('Auftraggeber/Empfänger'),
+                is_matched=bool(uid) or bool(debitor),
+                is_resolved=bool(uid) or bool(debitor),
+                created_by=banktransaction.created_by
+            )
+            if member:
+                defaults = {
+                    'transaction_type': 'membership fee',
+                    'amount': Decimal(d.get('Betrag').replace('.', '').replace(',', '.')),
+                    'created_by': banktransaction.created_by,
+                    'payment_reference': reference
+                }
+                due_date = datetime.strptime(d.get('Buchungstag'), '%d.%m.%Y').date()
+                transation_hash = hashlib.sha256((';'.join(line)).encode('utf-8')).hexdigest()
+                AccountTransaction.objects.update_or_create(
+                    booking_type='deposit',
+                    member=member,
+                    due_date=due_date,
+                    transaction_hash=transation_hash,
+                    defaults=defaults)
+            elif debitor:
+                defaults = {
+                    'amount': Decimal(d.get('Betrag').replace('.', '').replace(',', '.')),
+                    'created_by': banktransaction.created_by,
+                    'payment_reference': reference
+                }
+                due_date = datetime.strptime(d.get('Buchungstag'), '%d.%m.%Y').date()
+                transation_hash = hashlib.sha256((';'.join(line)).encode('utf-8')).hexdigest()
+                DistrictcourtAccountTransaction.objects.update_or_create(
+                    booking_type='deposit',
+                    debitor=debitor,
+                    due_date=due_date,
+                    transaction_hash=transation_hash,
+                    defaults=defaults)
+
+        banktransaction.status = 'done'
+        banktransaction.save()
+
+    def reference_parser(self, reference):
+        reference = reference.lower()
+
+        regexes = (
+            r'.*mitgliedsbeitrag\s+id\s+(?P<ID>\d{1,4})\s.*',
+            r'.*id\s+(?P<ID>\d{1,4})\smitgliedsbeitrag.*',
+            r'.*id\s+(?P<ID>\d{1,4})\s.*',
+            r'.*mitgliedsbeitrag.*id\s+(?P<ID>\d{1,4})\s.*',
+            r'.*mitgliedsbeitrag\s+(?P<ID>\d{1,4})\s.*',
+            r'.*beitrag\s+mitglied\s+(?P<ID>\d{1,4})\s.*',
+            r'.*mitgliedsbeitrag.*\s+(?P<ID>\d{1,4})[^\d].*',
+            r'.*id(?P<ID>\d{1,4})\s+zr\d+.*',
+            r'.*id\s+(?P<ID>\d{1,4}),\s+zr\s+\d+.*',
+            r'.*mitgliedsbeitrag\s+id[.:-_](?P<ID>\d{1,4})\s.*',
+        )
+
+        for score, regex in enumerate(regexes, 1):
+            hit = re.match(regex, reference)
+            if hit:
+                return (int(hit.groupdict().get('ID')), score)
+
+        return (False, 99)
+
+    def get_debitor_by_record_token(self, reference):
+        reference = "".join(reference.lower().split())
+        for debitor in self.debitors:
+            if re.match(debitor['regex'], reference):
+                return Debitor.objects.get(pk=debitor['pk'])
+        return None