Chart of Accounts 
Chart of Accounts
Definition
See
Chart of Accounts.
Use
Country Version Poland comes with its own chart of accounts, CAPL. When you create a company code using the country template for Poland (company code PL01), the system assigns this chart of accounts to it and to the controlling area (also called PL01).
Structure
The chart of accounts is structured to reflect local business practice. It consists of several account classes as follows:
|
Account class |
Use |
|
00 |
Fixed assets |
|
01 |
Financial resources and other short-term financial assets |
|
02 |
Settlements and claims (accounts payable, accounts receivable, excise duty liabilities) |
|
03 |
Materials and trading goods |
|
04 |
Expenses |
|
06 |
Goods, accruals, and deferrals |
|
07 |
Revenues and revenue-related expenses |
|
08 |
Stockholders' equity, special funds, reserves (company pension reserves, deferred tax), and financial results |
|
09 |
Non-balance sheet accounts |