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France - Chart of Accounts-1


  • Application of Funds (Assets) - Bci
    • Current Assets - Bci
      • Accounts Receivable - Bci
        • Debtors - Bci
      • Bank Accounts - Bci
      • Cash In Hand - Bci
        • Cash - Bci
      • Loans and Advances (Assets) - Bci
      • Securities and Deposits - Bci
        • Earnest Money - Bci
      • Stock Assets - Bci
        • All Warehouses - Bci
          • Finished Goods - Bci
          • Stores - Bci
          • Work In Progress - Bci
      • Tax Assets - Bci
    • Fixed Assets - Bci
      • Accumulated Depreciation - Bci
      • Buildings - Bci
      • Capital Equipments - Bci
      • Electronic Equipments - Bci
      • Furnitures and Fixtures - Bci
      • Office Equipments - Bci
      • Plants and Machineries - Bci
      • Softwares - Bci
    • Investments - Bci
    • Temporary Accounts - Bci
      • Temporary Opening - Bci
  • Equity - Bci
    • Capital Stock - Bci
    • Dividends Paid - Bci
    • Opening Balance Equity - Bci
    • Retained Earnings - Bci
  • Expenses - Bci
    • Direct Expenses - Bci
      • Stock Expenses - Bci
        • Cost of Goods Sold - Bci
        • Expenses Included In Valuation - Bci
        • Stock Adjustment - Bci
    • Indirect Expenses - Bci
      • Administrative Expenses - Bci
      • Commission on Sales - Bci
      • Depreciation - Bci
      • Entertainment Expenses - Bci
      • Exchange Gain/Loss - Bci
      • Freight and Forwarding Charges - Bci
      • Gain/Loss on Asset Disposal - Bci
      • Legal Expenses - Bci
      • Marketing Expenses - Bci
      • Miscellaneous Expenses - Bci
      • Office Maintenance Expenses - Bci
      • Office Rent - Bci
      • Postal Expenses - Bci
      • Print and Stationary - Bci
      • Round Off - Bci
      • Salary - Bci
      • Sales Expenses - Bci
      • Telephone Expenses - Bci
      • Travel Expenses - Bci
      • Utility Expenses - Bci
      • Write Off - Bci
  • Income - Bci
    • Direct Income - Bci
      • Sales - Bci
      • Service - Bci
    • Indirect Income - Bci
  • Source of Funds (Liabilities) - Bci
    • Current Liabilities - Bci
      • Accounts Payable - Bci
        • Creditors - Bci
      • Duties and Taxes - Bci
      • Loans (Liabilities) - Bci
        • Bank Overdraft Account - Bci
        • Secured Loans - Bci
        • Unsecured Loans - Bci
      • Stock Liabilities - Bci
        • Stock Received But Not Billed - Bci

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