View Source

	WP1	PF1/PI1
Global CoA	Z001	COCA
Number of characters (in GL accounts)	8	10
B/S IFRS accounts	10000000 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	98100000 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: 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
9873x	Income tax