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
Class 6. Expenses
Class 7. Revenues
Class 8. Special accounts

Website not affiliated with the Accounting Standards Authority (Autorité des Normes Comptables, ANC)
Main page - Summary of accounts - Chart of accounts - Accounts - Financial statements - Accounting terms
Unofficial translation - Legal notices