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MAIN PAGE
SUMMARY OF ACCOUNTS
CHART OF ACCOUNTS
ACCOUNTS
I.
Classification of accounts
II.
Functioning of accounts
Class 1.
Equity and liabilities
Class 2.
Fixed assets
Class 3.
Inventory and work in progress
Class 4.
Accounts receivable and payable
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
54.
Imprest accounts and letters of credit
58.
Internal transfers
59.
Provisions for impairment of current financial assets
Class 6.
Expenses
Class 7.
Revenues
Class 8.
Special
accounts
FINANCIAL STATEMENTS
ACCOUNTING TERMS
ACCOUNTS
II. Functioning of accounts
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
54.
Imprest accounts and letters of credit
58.
Internal transfers
59.
Provisions for impairment of current financial assets
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