WP1 | PF1/PI1 | |
|---|---|---|
Global CoA | Z001 | COCA |
Number of characters (in GL accounts) | 8 | 10 |
B/S IFRS accounts | 10000 000 to 59999999 Structure of the CoA is different from PF1/COCA | 1000000000 to 5999999999 Structure of the CoA is different from WP1/Z001 |
P&L IFRS accounts | 98 10000 0 to 98999999 (Ex: 98100xxx for Net Sales (Product/Market) linked to heading R10000) | Costs 6xxxxxxxxx Revenues 7xxxxxxxxx |
B/S adjustment accounts | 81000000 to 85999999 ( 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 |
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 l egal 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 |
| 9873x | Income tax |