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PlanComptable.com
Rechercher
  • Sommaire
  • Plan de comptes
  • Résumé des comptes
  • Etats financiers
  • Arborescence
  • Index
  • Anglais | English
  • Favoris
    • Plan de comptes
    • Plan de comptes en anglais
    • Télécharger les états financiers (Excel)
    • Télécharger les états financiers en anglais (Excel)
    • Terminologie Français – Anglais
    • ⓘ Info
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  • MAIN PAGE
  • SUMMARY OF ACCOUNTS
  • CHART OF ACCOUNTS
  • CLASSIFICATION OF ACCOUNTS
  • FUNCTIONING OF ACCOUNTS
    • Class 1. Equity and liabilities
      • 10. Capital and reserves
      • 11. Retained earnings
      • 12. Profit or loss for the financial year
      • 13. Investment grants
      • 14. Regulated provisions
      • 15. Provisions
      • 16. Loans and similar debts, non-repayable funds and advances subject to conditions
      • 17. Debts related to equity interests
      • 18. Intra-entity transactions
    • Class 2. Fixed assets
      • 20. Intangible fixed assets and formation expenses
      • 21. Tangible fixed assets
      • 22. Concession fixed assets
      • 23. Fixed assets in progress, advance payments
      • 26. Equity interests and receivables from equity interests
      • 27. Other financial fixed assets
      • 28. Accumulated amortization and depreciation of fixed assets
      • 29. Provisions for impairment of fixed assets
    • Class 3. Inventories and work in progress
      • 39. Provisions for impairment of inventory and work in progress
    • Class 4. Accounts receivable and payable
      • 40. Suppliers – Accounts payable and related accounts
      • 41. Customers – Trade receivables and related accounts
      • 42. Employees and related accounts
      • 43. Social security and other social agencies
      • 44. State and other public authorities
      • 45. Group and partners
      • 46. Sundry accounts receivable and payable
      • 47. Suspense accounts
      • 48. Accruals and deferrals
      • 49. Provisions for impairment of accounts receivable
    • Class 5. Cash and financial instruments
      • 50. Marketable securities
      • 51. Banks, financial and similar institutions
      • 52. Derivative financial instruments and tokens held
      • 53. Cash on hand
      • 58. Internal transfers
      • 59. Provisions for impairment of current financial assets
    • Class 6. Expenses
      • 60. Purchases (except account 603)
      • 603. Changes in inventory of supplies and of goods for resale
      • 61/62. Other external services
      • 63. Taxes, duties and similar payments
      • 64. Payroll expenses
      • 65. Other operating expenses
      • 66. Financial expenses
      • 67. Exceptional expenses
      • 68. Depreciation, amortization, impairment and provisions
      • 69. Employee profit-sharing – Income taxes and similar taxes
    • Class 7. Revenues
      • 70. Sales of manufactured goods, services and goods for resale
      • 71. Changes in inventory of finished goods and work in progress
      • 72. Own work capitalized
      • 74. Grants
      • 75. Other operating income
      • 76. Financial income
      • 77. Exceptional income
      • 78. Reversal of depreciation, amortization, impairment and provisions
    • Class 8. Special accounts
      • 80. Commitments
      • 88. Profit and loss pending appropriation
      • 89. Balance sheet
  • FINANCIAL STATEMENTS
    • Balance Sheet
    • Income Statement
    • Notes to the Financial Statements
    • Download financial statements
  • ACCOUNTING & FINANCIAL TERMS
FUNCTIONING OF ACCOUNTSClass 1. Equity and liabilities

Class 1. Equity and liabilities

10.

Capital and reserves

11.

Retained earnings

12.

Profit or loss for the financial year

13.

Investment grants

14.

Regulated provisions

15.

Provisions

16.

Loans and similar debts, non-repayable funds and advances subject to conditions

17.

Debts related to equity interests

18.

Intra-entity transactions

      
   


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