II. Functioning of accounts

Class 4. Accounts receivable and payable


Accounts receivable and payable, including account 40 " Suppliers - Accounts payable and related accounts " and account 41 " Customers - Trade receivables and related accounts", may be subdivided to identify:

  • transactions with a title retention clause ;

  • payables and receivables in France or abroad;

  • the portion of payables and receivables with long, medium or short maturities;

  • accrued interest.

Entities may also subdivide trade accounts payables and receivables to identify those that are related to affiliated entities or equity related entities.

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

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