Editing Chart of accounts (section)

=== French GAAP Chart of Accounts Layout ===
The [[French generally accepted accounting principles]] chart of accounts layout is used in [[France]], [[Belgium]], [[Spain]] and many [[francophone]] countries. The use of the French GAAP chart of accounts layout (but not the detailed accounts) is stated in French law.

In France, [[Liability (financial accounting)|liabilities]] and [[Equity (finance)|equity]] are seen as negative [[asset]]s and not account types in themselves, just balance accounts.

==== Profit and Loss Accounts ====

* Class 6 Costs Accounts
* Class 7 Revenues Accounts

==== Special Accounts ====

* Class 8 Special Accounts