The eight classes
Class
1
- Content
- Equity, loans
- Where it appears
- Balance sheet — liabilities
Class
2
- Content
- Fixed assets
- Where it appears
- Balance sheet — assets
Class
3
- Content
- Inventory
- Where it appears
- Balance sheet — assets
Class
4
- Content
- Third parties: customers, suppliers, State
- Where it appears
- Balance sheet
Class
5
- Content
- Bank, cash
- Where it appears
- Balance sheet — assets
Class
6
- Content
- Expenses
- Where it appears
- Income statement
Class
7
- Content
- Income
- Where it appears
- Income statement
Class
8
- Content
- Special accounts
- Where it appears
- Off balance sheet
| Class | Content | Where it appears |
|---|---|---|
| 1 | Equity, loans | Balance sheet — liabilities |
| 2 | Fixed assets | Balance sheet — assets |
| 3 | Inventory | Balance sheet — assets |
| 4 | Third parties: customers, suppliers, State | Balance sheet |
| 5 | Bank, cash | Balance sheet — assets |
| 6 | Expenses | Income statement |
| 7 | Income | Income statement |
| 8 | Special accounts | Off balance sheet |
The accounts you will really see
- 401 — Suppliers. 411 — Customers.
- 512 — Bank. 530 — Cash.
- 445 — VAT. 4456 input, 4457 output.
- 606 — Non-stocked purchases: supplies, energy.
- 613 — Rentals. 626 — Telecommunications.
- 641 — Salaries. 645 — Social security charges.
- 706 — Services. 707 — Sales of goods.
The logic to remember
A purchase increases an expense (class 6) and a supplier debt (401). The payment clears the 401 against the bank (512). Nothing more: every entry is a pair of movements that balance out.
Why it still matters to you
The platform suggests the account, so you no longer have to look for it. But when an anomaly comes up, knowing how to read an account number lets you settle it in thirty seconds instead of a back-and-forth with the firm.