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This document provides the general chart of accounts (Planul de conturi general) according to OMFP no. 3055/2009 for the classification of accounts. It includes:
1. Classes of accounts for capital, fixed assets, current assets, expenses and revenues.
2. Details of sub-accounts for items like share capital, reserves, provisions, loans, payables, intangible assets, tangible assets, financial assets.
3. Notes on certain accounts providing additional information on when and how they should be used.
This document provides the general chart of accounts (Planul de conturi general) according to OMFP no. 3055/2009 for the classification of accounts. It includes:
1. Classes of accounts for capital, fixed assets, current assets, expenses and revenues.
2. Details of sub-accounts for items like share capital, reserves, provisions, loans, payables, intangible assets, tangible assets, financial assets.
3. Notes on certain accounts providing additional information on when and how they should be used.
This document provides the general chart of accounts (Planul de conturi general) according to OMFP no. 3055/2009 for the classification of accounts. It includes:
1. Classes of accounts for capital, fixed assets, current assets, expenses and revenues.
2. Details of sub-accounts for items like share capital, reserves, provisions, loans, payables, intangible assets, tangible assets, financial assets.
3. Notes on certain accounts providing additional information on when and how they should be used.