Algeria Chart of Accounts

1 LONG-TERM FUNDING

10 capital

11 retained earnings

12 RESULT

16 LONG TERM loans

2 LONG TERM ASSETS

20 intangible assets

204 SOFTWARE

205 patents, copyrights, and franchises

21 tangible ( fixed ) assets

211 land

213 buildings

215 machines and equipment

218 other fixed assets (transportation equipment, furniture and fixture……)

3 inventory

30 goods

31 raw materials

35 final products

4 accounts payable/ Accounts receivable

401 accounts payable (supplier of goods).

404 accounts payable (supplier of long-term assets)

411 accounts receivable

5 financial accounts

512 bank check

53 cash

6 expenses

60 consumption of purchased goods or services

600 cost of goods sold

601 cost of raw materials used

607 purchases of non-storable goods

61 cost of external services (services provided to us by people who don’t work for our company)

613 rental expenses

615 repairs and maintenance expenses

617 Insurance costs

62 other external services

621 Remuneration of non-company personnel

626 communication expenses (fax, telephone bills…)

63 remuneration of personnel (employees’ salaries)

7 Revenues

700 goods sales revenues

701 final product sales revenues