WP2 | PF2/PI2 |
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| title | Reminder of accounts codification table |
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WP1
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Global CoA | Z001 | COCA |
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Number of characters (in GL accounts) | 8 | 10 |
B/S IFRS accounts | 10000000 to 59999999 Structure of the CoA is different from |
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PF2/COCA | 1000000000 to 5999999999 Structure of the CoA is different from |
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WP2/Z001 | ||
P&L IFRS accounts | 98100000 to 98999999 (Ex: 98100xxx for Net Sales (Product/Market) linked to heading R10000) | Costs |
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6xxxxxxxxx Revenues 7xxxxxxxxx | |
B/S adjustment accounts | 81000000 to 85999999 |
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( Ex: 841100 10 is the account for 41100100 adjustment) | Alphanumeric accounts: first digit replaced by a letter : 1 by A, 2 by B, … A000000000 to G999999999 Other letters exist for specific cases (H; O; I; R; T) | |
P&L adjustment accounts | 89810000 to 89873999 (Ex: 898100xx is the account for 98100xxx adjustment ) | |
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Link with BFC headings | FIRST 5 DIGITS = BFC Heading LAST 3 DIGITS = free codification to split accounts in function of legal needs, analyses through financial accounting, technical needs ( stocks accounts) | No link between BFC heading and the GL account code; check next table "COCA Chart of accounts (PF2)" |
Assets BFC headings | A +5 first digits of the |
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WP2 B/S IFRS account : A21000 to A59999 | No link between BFC heading and the GL account code; check next table "COCA Chart of accounts (PF2)" |
Liabilities BFC headings | L +5 first digits of the |
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WP2 B/S IFRS account : L10100 to L59999 | No link between BFC heading and the GL account code; check next table "COCA Chart of accounts (PF2)" |
P&L BFC headings | R +5 first digits of the |
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WP2 P&L IFRS account, after the 98 : R10000 to R73999 | No link between BFC heading and the GL account code; check next table "COCA Chart of accounts (PF2)" | |
Sets of accounts (examples) | ZFC-A21000 ZFC-L10100 ZFC-R10000 | ZFC-A21000 ZFC-L10100 ZFC-R10000 |
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COCA Chart of accounts
| Balance sheet | P&L | ||||||
|---|---|---|---|---|---|---|---|
| Assets | Liabilities | Expenses | Income | ||||
| 11+12 | |||||||
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| Intangible + Tangible assets | 60 |
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| Purchases + Inventory variations | 70 |
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| Turnover | |
| 15 |
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| Investments & shares | 61 |
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| Goods & Services | |||
| 17 |
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| External financial receivables | 62 |
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| Wages, salaries, social costs & pensions | |||
| 20+21 |
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| Finished goods + other inventories | 72 |
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| Fixed assets production | |
| 22 |
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| Trade receivables | 23 |
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| Trade Payables | 630 to 633 |
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| Depreciation & write downs | |||
| 241 |
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| Miscellaneous debtors | 245 |
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| Miscellaneous creditors | 635 to 639 |
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| Provisions | 735 |
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| Provisions | |
| 270+271 |
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| Deferred expenses + Accrued income | 272 to 276 |
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| Accrued expenses + deferred income | 64 |
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| Miscellaneous operating expenses | 74 |
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| Miscellaneous operating income | ||
| 3 |
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| Shareholders equity | 65 |
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| Financial expenses | 75 |
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| Financial income | ||
| 40 |
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| Provisions | 66 |
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| Non recurring expenses | 76 |
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| Non recurring income | |
| 411 |
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| Deferred tax assets | 410 |
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| Deferred tax liabilities | 67 |
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| Taxes on income | 77 |
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| Tax adjustments | |
| 451 |
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| Taxes receivable | 455 |
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| Taxes payable | 68 |
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| Transfer to deferred taxes | 78 |
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| Withdrawal from deferred taxes | |
| 470 |
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| Dividends receivable | 471 |
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| Dividends payable | 69 |
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| Allocations and Withdrawals | 79= 69 |
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| Allocations and Withdrawals | |
| 5 |
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| Treasury |
Z001 Chart of accounts, detail for P&L accounts (WP2)
| 98100 | Net Sales (Product/Market) (R10000) |
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98112 98113 |
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98114 |
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Other revenues on activities (Services revenues) (R11200 + R11400 + R11500) | |
| 98120 | Variable selling expenses |
9815x 98160 | Variable costs of sales |
| 98300 | Fixed costs |
| 98320 | Personnel fixed costs |
| 98325 | Non income related taxes |
| 98340 | Provision and Provision written back |
| 9835x | Finished and semi-finished |
| 9845x | Restructuring |
| 9853x | Financial items related to operational |
| 98622 | Foreign operational exchange gains and losses - realized & unrealized |
| 9867x | +/- value of disposals of intangible and tangible assets |
| 9873x | Income tax |