Class 4 – Third party accounts
40 Suppliers and similar accounts
401 Suppliers
403 Bills of exchange payable
404 Suppliers of non-current assets
405 Bills of exchange payable to suppliers of non-current assets
408 Suppliers – invoices to be received
409 Advance payments to suppliers
4091 Advance payments to suppliers for the purchase of inventories
4092 Advance payments to suppliers for the purchase of services
41 Customers and similar accounts
411 Customers
4111 Customers
4118 Doubtful customers or customers involved in litigation
413 Bills of exchange receivable
418 Customers – invoices to be issued
419 Advance payments from customers
42 Payroll and similar accounts
421 Employees – salaries payable
423 Other social benefits granted to employees
424 Profit share payable to employees
425 Advances to employees
426 Amounts due to employees
427 Retentions from salaries payable to third parties
428 Other employee-related debts and claims
4281 Other employee-related debts
4282 Other employee-related claims
43 Social security and similar accounts
431 Social security
4311 Company’s contribution to social security
4312 Employees’ contribution to pension fund
4313 Company’s contribution to health insurance
4314 Employees’ contribution to health insurance
437 Unemployment fund
4371 Company’s contribution to unemployment fund
4372 Employees’ contribution to unemployment fund
438 Other personnel-related debts and claims
4381 Other personnel-related debts
4382 Other personnel-related claims
44 Amounts payable to the state budget, special funds and similar accounts
441 Income tax
4411 Current income tax
4418 Deferred tax
442 Value added tax
4423 VAT payable
4424 VAT receivable
4426 Input VAT
4427 Output VAT
4428 VAT under settlement
444 Tax on salaries
445 Subsidies
4451 Government subsidies
4452 Non-repayable loans in the form of subsidies
4458 Other amounts received in the form of subsidies
446 Other taxes and similar liabilities
447 Special funds – taxes and similar liabilities
448 Other debts and claims with the Treasury
4481 Other debts payable to the Treasury
4482 Other claims receivable from the Treasury
45 Group and shareholders / associates
451 Settlement between related parties
4511 Settlement between related parties
4518 Accrued interest for settlement between related parties
453 Transaction with associates
4531 Transactions with associates
4538 Accrued interest on transactions with associates
455 Amounts owed to shareholders
4551 Shareholders / associates – current accounts
4558 Accrued interest on shareholders’ – current accounts
456 Shareholders / associates – Amounts receivable related to capital
457 Dividends payable
458 Transactions related to joint operations
4581 Transactions related to joint operations – liability
4582 Transactions related to joint operations – asset
46 Sundry debtors and creditors
461 Sundry debtors
462 Sundry creditors
47 Accruals and similar accounts
471 Accrued expenses
472 Deferred income
473 Suspense account
48 Internal transactions
481 Transactions between the entity and sub-units
482 Transactions between sub-units
49 Provisions for doubtful debts
491 Provisions for doubtful customers
495 Provisions for doubtful debts from group companies and shareholders / associates
496 Provisions for doubtful sundry debtors
