| 1 | Cost account |
| Code identifying a cost account. |
| 2 | Budgetary account |
| Code identifying a budgetary account. |
| 3 | Subsidiary account |
| Code identifying a subsidiary account. |
| 4 | General account |
| Code identifying a general account. |
| 5 | Related account |
| Account that is related to an other account. |
| 6 | General trial balance |
| Code identifying a general trial balance. |
| 7 | Subsidiary trial balance |
| Code identifying a subsidiary trial balance. |
| 8 | Cost trial balance |
| Code identifying a cost trial balance. |
| 9 | Budgetary trial balance |
| Code identifying a budgetary trial balance. |
| 10 | General and cost trial balance |
| Code identifying a general and cost trial balance. |
| 11 | General and budgetary trial balance |
| Code identifying a general and budgetary trial balance. |
| 12 | General and subsidiary trial balance |
| Code identifying a general and subsidiary trial balance. |
| 13 | Cost and budgetary trial balance |
| Code identifying a cost and budgetary trial balance. |
| 14 | Cost and subsidiary trial balance |
| Code identifying a cost and subsidiary trial balance. |
| 15 | Budgetary and subsidiary trial balance |
| Code identifying a budgetary and subsidiary trial balance. |
| 16 | General, cost and budgetary trial balance |
| Code identifying a general, cost and budgetary trial balance. |
| 17 |
| Non recorded differences account |
| Code identifying the account of non recorded differences. |