not account types of themselves, just balance accounts. Profit and Loss Accounts Class 6 Costs Accounts Class 7 Revenues Accounts Special Accounts Class 8 Special Accounts Spanish GAAP Chart of Accounts Layout The Spanish generally accepted accounting principles chart of accounts layout is used in Spain. It's very similar to the French one. Class 3 Stocks Accounts Class 4 Third-Party Accounts Class 5 Bank & Cash Profit and Loss Accounts Class 6 Costs Accounts Class 7 Revenues Accounts Special Accounts Class 8 Expenses Recognised In Equity Class 9 Income Recognised In Equity Swedish BAS chart of accounts layout The complete Swedish BAS standard chart of about 1250 accounts is also available in English and German texts in a printed publication from the non-profit branch BAS organisation. BAS is a private organisation originally created by the Swedish industry and today owned by a set general interest groups like, several industry organisations, several government authorities (incl GAAP and the revenue service), the Church of Sweden, the audits and accountants organisation and SIE (file format) organisation, as close as consensus possibly (a Swedish way of working without legal demands). The BAS chart use is not legally required in Sweden. However, it is politically anchored and so well developed that it is commonly used. The BAS chart is not an SIS national standard because SIS is organised on pay documentation and . BAS were SIS standard but left. SIS Swedish Standards Institute is the Swedish domestic member of ISO. This is not a government procurement problem due to the fact all significant governmental authorities are significant members/part owners of BAS. An almost identical chart of accounts is used in Norway. Balance Sheet Accounts Asset accounts 1150 Buildings and land assets 1200 Inventories, Machines 1210 Alterna 1220 IngDirect Savings 1230 Tangerine chequing 1240 Account Receivable Liability accounts 2300 Loans 2400 Short debts (payables 2440) 2500 Income Tax Payable 2600 VAT Payable 2700 Wages Payable 2800-2999 other liabilities Profit & Loss accounts Revenue accounts 3000 Revenue Accounts Expense accounts 4000 Costs directly related to revenues 5000-7999 General expense Accounts 8000 Financial Accounts 9000 Contra-accounts See also General ledger Financial statement BAS Swedish standard chart of accounts, Version in English French generally accepted accounting principles Metadata, or "data about data." The Chart of accounts is in itself Metadata. It's a classification scheme that enables (intelligent) aggregation of individual financial transactions into coherent, and hopefully informative, financial statements.