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FreeCAD Project Association Chart of Accounts 2022-12-19

Code Description Account title Notes
10 Out of balance transactions Imbalance-EUR Out of balance amounts in EUR
20 Out of balance transactions Imbalance-USD Out of balance amounts in USD
10000 Assets Avoirs Annexe8 Standard Account
11000 Buildings       Immeubles Annexe8 Standard Account
12000 Machinery, Installation and Tooling       Machines, installations et outillage Annexe8 Standard Account
13000 Furniture and rolling stock       Mobilier et matériel roulant Annexe8 Standard Account
14000 Inventory       Stocks Annexe8 Standard Account
15000 Accounts Receivable       Créances Annexe8 Standard Account
16000 Investments       Placements de trésorerie Annexe8 Standard Account
17000 Cash assets       Valeurs disponibles Annexe8 Standard Account
17100 Bank account             BNP  
17200 Cash on deposit             BountySource  
17300 Cash on deposit             OpenCollective  
17400 Cash on deposit             PayPal  
19000 Other assets       Autres avoirs Annexe8 Standard Account
20000 Liabilities Dettes Annexe8 Standard Account
21000 Financial debts       Dettes financières Annexe8 Standard Account
22000 Trade payables (debts to suppliers)       Dettes à l’égard de fournisseurs Annexe8 Standard Account
22100 Unpaid debts to suppliers in USD             A/P Suppliers USD  
22200 Unpaid debts to suppliers in EUR             A/P Suppliers EUR  
23000 Debts to members       Dettes à l’égard des membres Annexe8 Standard Account
24000 Tax, compensation and social security debts       Dettes relatives aux impôts, rémunérations et charges sociales Annexe8 Standard Account
29000 Other liabilities       Autres dettes Annexe8 Standard Account
30000 Equity Capitaux Propres  
31000 Opening Balances       Opening Balances  
31100 Opening balance for accounts using EUR             Opening Balance EUR  
31200 Opening balance for accounts using USD             Opening Balance USD  
40000 Expenses Depenses Annexe8 Standard Account
41000 Goods for resale       Marchandises Annexe8 Standard Account
42000 Salaries       Rémunérations Annexe8 Standard Account
43000 Miscellaneous goods and services       Services et biens divers Annexe8 Standard Account
43100 Amounts paid to lawyers, notaries, registration authorities, etc             Legal Fees  
43200 Hosting, servers, licenses, etc             Infrastructure  
49000 Other expenses       Autres dépenses Annexe8 Standard Account
49100 Fees and commissions to banks, etc             Fees and Commissions  
49200 Amounts awarded as FPADF grants             FPADF Grants  
49300 Donations to other orgs             Donations Out  
49400 Expenses related to conferences, meetings, course hosting, etc             Event Support  
50000 Income Recettes Annexe8 Standard Account
51000 Dues from membership       Cotisations Annexe8 Standard Account
52000 Donations and legacies       Dons et legs Annexe8 Standard Account
52100 Donations received in EUR             Donations In EUR  
52200 Donations received in USD             Donations In USD  
53000 Subsidies       Subsides Annexe8 Standard Account
59000 Other income       Autres recettes Annexe8 Standard Account
60000 Rights Droits Annexe8 Standard Account
61000 Subsidies promised       Subsides promis Annexe8 Standard Account
62000 Donations promised       Dons promis Annexe8 Standard Account
69000 Other rights       Autres droits Annexe8 Standard Account
70000 Commitments Engagements Annexe8 Standard Account
71000 Mortgages and mortgage guarantees       Hypothèques et promesses d’hypothèque Annexe8 Standard Account
72000 Guarantees given       Garanties données Annexe8 Standard Account
79000 Other commitments       Autres engagements Annexe8 Standard Account