Chart of accounts examples · Calculation group 1

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• 1210 — Land and buildings
• 1230 — Vehicles
• 1240 — Other fixed assets
• 1290 — Accumulated depreciation
• 2110 — Materials and inventory
• 2310 — Trade receivables
• 2350 — Other receivables
• 2380 — Employee advances
• 2410 — Prepaid expenses
• 2610 — Cash on hand
• 2620 — Bank settlement account
• 3110 — Share capital
• 3410 — Retained earnings
• 5110 — Long-term borrowings
• 5310 — Trade payables
• 5210 — Advances received
• 5610 — Payroll liabilities
• 5721 — Personal income tax liabilities
• 5722 — Social contribution liabilities
• 5723 — Output VAT
• 5724 — Deductible input VAT
• 5730 — Other tax liabilities
• 6110 — Revenue from goods and services
• 6210 — Other operating income
• 7110 — Materials and merchandise costs
• 7210 — Service expenses
• 7310 — Payroll expense
• 7320 — Employer social contribution expense
• 7410 — Depreciation expense
• 7510 — Bank charges
• 7710 — Other operating expenses