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Plan Comptable Général (PCG) – French GAAP chart of accounts constants.
PCG uses a decimal classification with classes 1–9:
- Class 1: Equity and liabilities (capitaux)
- Class 2: Fixed assets (immobilisations)
- Class 3: Inventory and work in progress (stocks)
- Class 4: Receivables and payables (tiers)
- Class 5: Financial / cash (financiers)
- Class 6: Expenses (charges)
- Class 7: Income (produits)
- Class 8: Special accounts (comptes spéciaux)
- Class 9: Analytical accounts (comptes analytiques)
Modules§
- additional_
expense - Additional expense accounts – Class 6.
- additional_
revenue - Additional revenue accounts – Class 7.
- cash_
accounts - Cash and bank – Class 5
- control_
accounts - PCG control and main account ranges (6-digit base). First digit = class; next two = subclass; last three = account.
- equity_
accounts - Additional equity accounts – Class 1.
- equity_
liability_ accounts - Equity and liabilities – Class 1
- expense_
accounts - Expenses – Class 6 (charges)
- fixed_
asset_ accounts - Fixed asset sub-accounts – Class 2.
- liability_
accounts - Liability accounts – Class 4.
- personnel_
accounts - Personnel – Class 4 (sub-class 42)
- revenue_
accounts - Revenue – Class 7 (produits)
- suspense_
accounts - Suspense and clearing accounts.
- tax_
accounts - Tax accounts – Classes 4 & 6.
Functions§
- pcg_
class - Return the PCG class (1–9) from a 6-digit account number.