Classes
Class 1 - Capital Accounts
All own and external long-term means of financing
Examples
- Bank loans
- Share capital
- Reserves
- Profits
- Long-term debts
- Subsidies
- Grants
Class 2 - Fixed Assets
All assets intended to remain with the company on a long-term basis (> 1 year)
- Tangible fixed assets - Intangible fixed assets - Financial assets
Examples
- Tangible fixed assets- Cars - Buildings - Machinery
- Intangible fixed assets- Sofwares - Patents
- Research & Development
- Financial assets- Shares - Loans
Class 3 - Inventory and Work-In-Progress Accounts
All goods and services involved in the operating cycle
Examples
- Raw materials
- Supplies
- Packaging
- Current research
Class 4 - Third Party Accounts
Short-term transactions (receivables and payables) with other agents (suppliers, customers, governments, employees).
Operations that will be paid later.
Examples
- Bying from suppliers
- Receivables from customers
- Receivables from employees
Class 5 - Financial Accounts
All monetary assets (receipts, disbursements) as well as highly liquid assets
Examples
- Bank cards
- Cash in Hand
- Bonds
Class 6 - Expenses Accounts
Amounts and values paid or to be paid in return for goods and services - Operating expenses - Financial expenses - Exceptional expenses
Examples
- Operating expenses- Maintenance expenses - Supply chain expenses - Raw materials expenses
- Financial expenses- Interests - Taxes
- Exceptional expenses- Moving expenses - Car repair expenses
Class 7 - Income Accounts
All sums or values received or to be received in return for activies carried out - Operating income - Financial income - Exceptional income
Examples
- Operating income- Sales of finished goods
- Financial income- VAT - Commission - Brokerage fees
- Exceptional income- Unplanned sales
Class 8 - Special Accounts
Accounts required for special operations
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