II. Functioning of accounts
Class 5. Cash and financial instruments

58. Internal transfers


Accounts 58 " Internal transfers " are transitory accounts used for the practical recording of transactions at the end of which they are balanced.

These accounts are notably intended to allow the centralization, without risk of duplication, of:

  • transfers of funds from one cash or bank account to another cash or bank account;

  • and, more generally, any transaction that is recorded in several subsidiary journals.


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