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European chart of accounts template with PCG class numbering

This Continental Europe chart of accounts uses PCG-style class numbering: 248 accounts, 170 of them posting accounts, in classes 1 to 8. Classes 1 to 5 hold balance sheet accounts (equity and borrowings, fixed assets, inventories, third parties, cash), class 6 expenses, class 7 revenue and class 8 opening and closing accounts.

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Accounts: 248
Posting accounts: 170
Levels: 4
Top-level classes: 8

Top-level classes

1
Class 1: Equity, provisions and borrowings
32 accounts below
2
Class 2: Fixed assets
38 accounts below
3
Class 3: Inventories and work in progress
16 accounts below
4
Class 4: Third-party accounts
48 accounts below
5
Class 5: Financial accounts
19 accounts below
6
Class 6: Expenses
56 accounts below
7
Class 7: Revenue
28 accounts below
8
Class 8: Special accounts
3 accounts below

How class numbering differs from statement numbering

In a PCG-style chart the first digit groups accounts by nature, not by where they appear on the balance sheet. Class 1 holds equity, provisions and borrowings together because they are long-term financing; class 4 holds every third-party account, whether it is a receivable or a payable.

Codes grow by digits: 4 Third-party accounts, 41 Customers and related accounts, 411 Customers, and 4456 Deductible VAT under 445. The class tells you the nature; the balance sheet side of a class 4 account depends on its balance.

Classes of the PCG-style chart
Class	Content	Example accounts
1	Equity, provisions and borrowings	1013 Subscribed capital: called up and paid, 110 Retained earnings brought forward, 120 Profit or loss for the year
2	Fixed assets	2813 Accumulated depreciation: buildings
3	Inventories and work in progress	370 Merchandise inventory
4	Third-party accounts	401 Suppliers, 411 Customers, 4456 Deductible VAT, 4457 VAT collected
5	Financial accounts	5121 Bank: main current account, 531 Cash on hand
6	Expenses	607 Purchases of merchandise, 641 Salaries and wages, 6811 Depreciation
7	Revenue	707 Sales of merchandise, 766 Foreign exchange gains
8	Special accounts	890 Opening balance account, 891 Income summary

Which businesses it fits

Companies in countries whose local charts follow the class 1 to 7 tradition, and groups that want one European layout across subsidiaries. This template is a PCG-style structure built for Ledgeriano, not a copy of any country's official legal chart, so check your national requirements before using it for statutory books.

VAT is detailed the way European returns need it: 4452 VAT due on intra-community acquisitions, 4455 VAT payable, 4456 Deductible VAT, 4457 VAT collected and 4458 VAT to be regularised.

Purchases, inventories and the result for the year

Purchases are expensed in class 6 (607 Purchases of merchandise) and the change in inventory adjusts cost at period end, while class 3 carries the closing stock. This is the classic periodic method of class-numbered charts; if you keep perpetual inventory, post receipts to class 3 and cost of sales to class 6 when goods leave.

The year's result sits in 120 Profit or loss for the year until it is allocated, and 891 Income summary is used only by the closing entry. See the year-end closing guide for how the closing and opening entries flow.

Contra and third-party accounts

Eighteen contra accounts, mostly in 28 Accumulated depreciation, 29, 39 and 49 impairments, reduce the gross amounts they relate to. Eighteen accounts require a party, including 401 Suppliers and 411 Customers, so balances per supplier and customer come from party tags rather than hundreds of sub-accounts.

Full account list

Indentation shows the hierarchy. Entries are posted to the lowest level; higher levels only add up their children.

European PCG-style chart of accounts
Code	Account	Type	Notes
1	Class 1: Equity, provisions and borrowings	Equity
10	Capital and reserves	Equity
101	Share capital	Equity
1013	Subscribed capital: called up and paid	Equity	Posting
104	Share premium	Equity
1041	Issue premium	Equity	Posting
105	Revaluation surplus	Equity	Posting
106	Reserves	Equity
1061	Legal reserve	Equity	Posting
1063	Statutory reserves	Equity	Posting
1068	Other reserves	Equity	Posting
108	Owner's drawings account	Equity	Posting · Contra
11	Retained earnings brought forward	Equity
110	Retained earnings brought forward	Equity	Posting
119	Accumulated losses brought forward	Equity	Posting · Contra
12	Result for the financial year	Equity
120	Profit or loss for the year	Equity	Posting
13	Investment grants	Equity
131	Capital investment grants received	Equity	Posting
14	Regulated provisions	Equity
145	Accelerated tax depreciation	Equity	Posting
15	Provisions for liabilities and charges	Liability
151	Provisions for risks	Liability
1511	Provisions for litigation	Liability	Posting
1512	Provisions for customer warranties	Liability	Posting
153	Provisions for pensions and retirement indemnities	Liability	Posting
155	Provisions for taxes	Liability	Posting
16	Borrowings and similar debts	Liability
163	Bond issues	Liability	Posting
164	Loans from credit institutions	Liability	Posting
165	Deposits and guarantees received	Liability	Posting
167	Lease liabilities	Liability	Posting
168	Other borrowings and similar debts	Liability	Posting
2	Class 2: Fixed assets	Asset
20	Intangible assets	Asset
203	Development costs	Asset	Posting
205	Concessions, patents, licences and software	Asset
2051	Software	Asset	Posting
2052	Patents, licences and trademarks	Asset	Posting
207	Goodwill (fonds commercial)	Asset	Posting
21	Tangible fixed assets	Asset
211	Land	Asset	Posting
213	Buildings	Asset	Posting
215	Technical installations, plant and machinery	Asset	Posting
216	Right-of-use assets	Asset	Posting
218	Other tangible fixed assets	Asset
2182	Transport equipment	Asset	Posting
2183	Office and computer equipment	Asset	Posting
2184	Office furniture	Asset	Posting
23	Fixed assets in progress	Asset
231	Tangible fixed assets in progress	Asset	Posting
238	Advances paid on fixed asset orders	Asset	Posting
26	Participating interests	Asset
261	Equity investments in subsidiaries and associates	Asset	Posting
27	Other financial fixed assets	Asset
271	Long-term investment securities	Asset	Posting
274	Loans granted	Asset	Posting · Customer or supplier required
275	Deposits and guarantees paid	Asset	Posting
28	Accumulated depreciation and amortisation	Asset
280	Amortisation of intangible assets	Asset
2803	Amortisation of development costs	Asset	Posting · Contra
2805	Amortisation of software, patents and licences	Asset	Posting · Contra
281	Depreciation of tangible fixed assets	Asset
2813	Accumulated depreciation: buildings	Asset	Posting · Contra
2815	Accumulated depreciation: plant and machinery	Asset	Posting · Contra
2816	Accumulated depreciation: right-of-use assets	Asset	Posting · Contra
28182	Accumulated depreciation: transport equipment	Asset	Posting · Contra
28183	Accumulated depreciation: office and computer equipment	Asset	Posting · Contra
28184	Accumulated depreciation: office furniture	Asset	Posting · Contra
29	Impairment of fixed assets	Asset
291	Impairment of tangible fixed assets	Asset	Posting · Contra
296	Impairment of participating interests	Asset	Posting · Contra
3	Class 3: Inventories and work in progress	Asset
31	Raw materials	Asset
311	Raw materials inventory	Asset	Posting
32	Other supplies	Asset
321	Consumable materials	Asset	Posting
326	Packaging materials	Asset	Posting
33	Work in progress	Asset
331	Products in progress	Asset	Posting
335	Services in progress	Asset	Posting
35	Finished and intermediate products	Asset
351	Intermediate products	Asset	Posting
355	Finished products	Asset	Posting
37	Merchandise	Asset
370	Merchandise inventory	Asset	Posting
39	Impairment of inventories	Asset
391	Impairment of raw materials	Asset	Posting · Contra
397	Impairment of merchandise	Asset	Posting · Contra
4	Class 4: Third-party accounts	Liability
40	Suppliers and related accounts	Liability
401	Suppliers	Liability	Posting · Customer or supplier required
403	Suppliers: notes payable	Liability	Posting · Customer or supplier required
404	Fixed asset suppliers	Liability	Posting · Customer or supplier required
408	Suppliers: invoices not yet received	Liability	Posting · Customer or supplier required
409	Suppliers: advances and credit notes	Asset	Posting · Customer or supplier required
41	Customers and related accounts	Asset
411	Customers	Asset	Posting · Customer or supplier required
413	Customers: notes receivable	Asset	Posting · Customer or supplier required
416	Doubtful customers	Asset	Posting · Customer or supplier required
418	Customers: invoices to be issued	Asset	Posting · Customer or supplier required
419	Customers: advances received	Liability	Posting · Customer or supplier required
42	Personnel and related accounts	Liability
421	Personnel: salaries payable	Liability	Posting
425	Personnel: advances and loans	Asset	Posting · Customer or supplier required
428	Personnel: accrued holiday pay and bonuses	Liability	Posting
43	Social security and other social bodies	Liability
431	Social security contributions payable	Liability	Posting
437	Pension and other social funds payable	Liability	Posting
438	Accrued social charges	Liability	Posting
44	State and public authorities	Liability
441	State: grants receivable	Asset	Posting
444	State: corporate income tax	Liability	Posting
445	State: value added tax	Liability
4452	VAT due on intra-community acquisitions	Liability	Posting
4455	VAT payable to the tax authority	Liability	Posting
4456	Deductible VAT	Asset	Posting
4457	VAT collected	Liability	Posting
4458	VAT to be regularised	Liability	Posting
447	Other taxes, duties and levies	Liability	Posting
45	Group companies and partners	Liability
451	Group companies: current accounts	Liability	Posting · Customer or supplier required
455	Partners' current accounts (shareholder loans)	Liability	Posting · Customer or supplier required
457	Dividends payable	Liability	Posting · Customer or supplier required
46	Sundry debtors and creditors	Liability
462	Receivables on disposal of fixed assets	Asset	Posting · Customer or supplier required
467	Other debtors and creditors	Liability
4671	Sundry debtors	Asset	Posting · Customer or supplier required
4672	Sundry creditors	Liability	Posting · Customer or supplier required
47	Suspense and translation accounts	Liability
471	Suspense account	Liability	Posting
476	Unrealised foreign exchange losses	Asset	Posting
477	Unrealised foreign exchange gains	Liability	Posting
48	Accruals and deferrals	Liability
486	Prepaid expenses	Asset	Posting
487	Deferred income	Liability	Posting
49	Impairment of third-party accounts	Asset
491	Allowance for doubtful customer accounts	Asset	Posting · Contra
5	Class 5: Financial accounts	Asset
50	Short-term investment securities	Asset
503	Listed shares	Asset	Posting
506	Bonds	Asset	Posting
51	Banks and financial institutions	Asset
511	Cheques and bills for collection	Asset	Posting
512	Banks	Asset
5121	Bank: main current account	Asset	Posting
5122	Bank: secondary current account	Asset	Posting
5124	Bank: foreign currency account	Asset	Posting
5125	Bank: savings and term deposits	Asset	Posting
514	Postal giro account	Asset	Posting
519	Short-term bank borrowings and overdrafts	Liability	Posting
53	Cash	Asset
531	Cash on hand	Asset	Posting
532	Cash on hand: foreign currency	Asset	Posting
54	Imprest accounts	Asset
541	Petty cash advances	Asset	Posting
58	Internal transfers	Asset
580	Internal fund transfers (cash in transit)	Asset	Posting
6	Class 6: Expenses	Expense
60	Purchases and change in inventories	Expense
601	Purchases of raw materials	Expense	Posting
602	Purchases of other supplies	Expense	Posting
603	Change in inventories	Expense
6031	Change in raw material inventories	Expense	Posting
6037	Change in merchandise inventories	Expense	Posting
604	Purchases of studies and services	Expense	Posting
606	Non-stocked purchases	Expense
6061	Water, energy and utilities	Expense	Posting
6064	Office supplies	Expense	Posting
607	Purchases of merchandise	Expense	Posting
609	Purchase rebates and discounts obtained	Expense	Posting · Contra
61	External services	Expense
611	General subcontracting	Expense	Posting
613	Rentals	Expense
6132	Property rent	Expense	Posting
6135	Equipment rental	Expense	Posting
615	Repairs and maintenance	Expense	Posting
616	Insurance premiums	Expense	Posting
618	Documentation, seminars and training	Expense	Posting
62	Other external services	Expense
621	Temporary and external staff	Expense	Posting
622	Professional fees (legal, audit, accounting)	Expense	Posting
623	Advertising and public relations	Expense	Posting
624	Transport of goods	Expense	Posting
625	Travel, missions and receptions	Expense	Posting
626	Postage and telecommunications	Expense	Posting
627	Bank charges	Expense	Posting
63	Taxes, duties and similar levies	Expense
631	Taxes on remuneration	Expense	Posting
635	Other taxes and duties	Expense	Posting
64	Personnel costs	Expense
641	Salaries and wages	Expense	Posting
645	Social security contributions	Expense	Posting
647	Other social charges	Expense	Posting
648	Other personnel costs	Expense	Posting
65	Other operating expenses	Expense
651	Royalties, licences and software fees	Expense	Posting
654	Irrecoverable receivables written off	Expense	Posting
658	Miscellaneous operating expenses	Expense	Posting
66	Financial expenses	Expense
661	Interest expense	Expense	Posting
666	Foreign exchange losses	Expense	Posting
668	Other financial expenses	Expense	Posting
67	Exceptional expenses	Expense
671	Penalties and fines	Expense	Posting
675	Carrying amount of assets disposed	Expense	Posting
68	Depreciation, amortisation and provisions	Expense
681	Operating depreciation and provisions	Expense
6811	Depreciation and amortisation of fixed assets	Expense	Posting
6815	Provisions for operating risks and charges	Expense	Posting
6817	Impairment of current assets (doubtful debts)	Expense	Posting
69	Employee profit-sharing and income taxes	Expense
691	Employee profit-sharing	Expense	Posting
695	Corporate income tax	Expense	Posting
696	Supplementary income taxes	Expense	Posting
7	Class 7: Revenue	Revenue
70	Sales of goods and services	Revenue
701	Sales of finished products	Revenue	Posting
704	Works and contracts	Revenue	Posting
706	Services rendered	Revenue	Posting
707	Sales of merchandise	Revenue	Posting
708	Income from ancillary activities	Revenue	Posting
709	Rebates, discounts and returns granted	Revenue
7091	Sales returns and allowances	Revenue	Posting · Contra
7097	Discounts granted on sales	Revenue	Posting · Contra
71	Change in inventories of products	Revenue
713	Change in work in progress and finished goods	Revenue	Posting
72	Own work capitalised	Revenue
721	Own work capitalised: fixed assets	Revenue	Posting
74	Operating grants	Revenue
740	Operating grants received	Revenue	Posting
75	Other operating income	Revenue
752	Rental income	Revenue	Posting
758	Miscellaneous operating income	Revenue	Posting
76	Financial income	Revenue
761	Income from participating interests	Revenue	Posting
764	Income from investment securities	Revenue	Posting
766	Foreign exchange gains and losses	Revenue	Posting
768	Interest income and other financial income	Revenue	Posting
77	Exceptional income	Revenue
775	Proceeds from disposal of assets	Revenue	Posting
778	Other exceptional income	Revenue	Posting
78	Write-backs of depreciation and provisions	Revenue
781	Write-backs of operating provisions	Revenue	Posting
8	Class 8: Special accounts	Equity
89	Opening and closing accounts	Equity
890	Opening balance account	Equity	Posting
891	Income summary (closing account)	Equity	Posting

Download the template

Free, no signup. The Excel file keeps account codes as text so leading digits survive.

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How to adopt the PCG-style chart

1
Download
Take the Excel file for review or the CSV for import.
2
Check local rules
Compare classes and VAT accounts with your country's statutory chart and add any mandatory accounts.
3
Extend by digits
Add sub-accounts by appending digits, for example 5126 for another bank under 512.
4
Install
In Ledgeriano you install the template when you open a fiscal year and can edit it afterwards.
5
Open the books
Post opening balances through 890 Opening balance account and check the trial balance.

FAQ

Frequently asked questions

Is this the official French Plan comptable general?

No. It follows the PCG class logic (classes 1 to 7 plus class 8) and many familiar account numbers, but it is a general template, not the legal chart of any country. Verify statutory requirements with your accountant.

Why are receivables and payables both in class 4?

Class-numbered charts group accounts by nature. All third-party relationships live in class 4; whether an account shows as an asset or a liability depends on its balance at the reporting date.

Where is VAT?

Under 445: 4456 Deductible VAT for purchases, 4457 VAT collected on sales, 4455 the net amount payable after the return, plus accounts for intra-community acquisitions and amounts to be regularised.

Can I report under IFRS with this chart?

Yes. The chart organises the ledger; IFRS statements are produced by mapping accounts to statement lines. Many European groups keep local class numbering in the books and map to IFRS for consolidation.

Chart of Accounts Template: Structure, Numbering and Standards Compared Multi-Entity Accounting Software: How to Run the Books of Several Companies in One Place What is the PCG Accounting standards IFRS chart of accounts VAT calculator

Last reviewed: Friday, 6 November 2026

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