Charts of accounts

The site uses a closed chart of accounts: every exercise offers only accounts from this list. Choose a convention to see its accounts with their codes and normal balances.

• United States (US textbooks)Common US textbook account names. US textbooks use no official account numbers; a company’s own chart usually adds them.
• Spain (PGC 2007)Accounts of the Spanish Plan General de Contabilidad (Real Decreto 1514/2007) used on the site, with their official codes and names, checked against the consolidated text in the BOE.
• France (PCG 2025)Accounts of the French Plan comptable général (PCG 2025, ANC regulation 2014-03) used on the site, with their official numbers and names, checked against the ANC plan de comptes.
• Germany (generic accounts)Generic German account names as used in German classrooms and textbooks, without the numbers of any proprietary chart such as DATEV SKR03/SKR04.