A supplier account (fournisseurs) in French PCG is
A supplier account (fournisseurs) in French PCG is:
A. Class 4, liability
B. Class 4, asset
C. Class 5, liability
D. Class 3, asset
Answer: A
Explanation: Supplier accounts (fournisseurs) are accounts payable—amounts owed by the company to its suppliers for goods or services received. In PCG, Class 4 includes both accounts receivable (clients, assets) and accounts payable (fournisseurs, liabilities). Supplier accounts are classified as liabilities because they represent a debt the company must settle.
