Editing Chart of accounts (section)

=== Spanish GAAP Chart of Accounts Layout ===
The Spanish generally accepted accounting principles chart of accounts layout is used in [[Spain]]. It is very similar to the French layout.

* Class 3 Stocks Accounts
* Class 4 Third-Party Accounts
* Class 5 Bank & Cash

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

* Class 6 Costs Accounts
* Class 7 Revenues Accounts

==== Special Accounts ====

* Class 8 Expenses Recognised In Equity
* Class 9 Income Recognised In Equity