In French accounting, “Comptes de Classe 6” are:
In French accounting, “Comptes de Classe 6” are:
A. Revenues
B. Expenses
C. Assets
D. Liabilities
Answer: B
Explanation: Under PCG, Class 6 accounts are dedicated to expenses (Charges). These include all costs incurred by the company to generate revenues, such as purchases, salaries, rent, and depreciation. Class 7 is for revenues, while Classes 1-5 are for assets and liabilities.

