(Ex: 98100xxx for Net Sales (Product/Market) linked to heading R10000)
Costs 6xxxxxxxxx
Revenues 7xxxxxxxxx
B/S adjustment accounts
81000000 to 85999999
(Ex:84110010 is the account for 41100100 adjustment)
Alphanumeric accounts: first digit replaced by a letter : 1 by A, 2 by B, …
A000000000 to G999999999
P&L adjustment accounts
89810000 to 89873999
(Ex: 898100xx is the account for 98100xxx adjustment)
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
Assets BFC headings
A+5 first digits of the WP1 B/S IFRS account : A21000 to A59999
Liabilities BFC headings
L+5 first digits of the WP1 B/S IFRS account : L10100 to L59999
P&L BFC headings
R+5 first digits of the WP1 P&L IFRS account, after the 98 : R10000 to R73999
Sets of accounts (examples)
ZFC-A21000
ZFC-L10100
ZFC-R10000
COCA Chart of accounts
Balance sheet
P&L
Assets
Liabilities
Expenses
Income
11+12= Intangible + Tangible assets
60= Purchases + Inventory variations
70= Turnover
15= Investments & shares
61= Goods & Services
17= External financial receivables
62= Wages, salaries, social costs & pensions
20+21= Finished goods + other inventories
72= Fixed assets production
22= Trade receivables
23= Trade Payables
630 to 633= Depreciation & write downs
241= Miscellaneous debtors
245= Miscellaneous creditors
635 to 639= Provisions
735= Provisions
270+271= Deferred expenses + Accrued income
272 to 276= Accrued expenses + deferred income
64= Miscellaneous operating expenses
74= Miscellaneous operating income
3= Shareholders equity
65= Financial expenses
75= Financial income
40= Provisions
66= Non recurring expenses
76= Non recurring income
411= Deferred tax assets
410= Deferred tax liabilities
67= Taxes on income
77= Tax adjustments
451= Taxes receivable
455= Taxes payable
68= Transfer to deferred taxes
78= Withdrawal from deferred taxes
470= Dividends receivable
471= Dividends payable
69= Allocations and Withdrawals
79= 69= Allocations and Withdrawals
5= Treasury
Z001 Chart of accounts
98100
Net Sales (Product/Market) (R10000)
98112
98113
98114
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
