A client account (clients) in French PCG is
A client account (clients) in French PCG is:
A. Class 4, asset
B. Class 4, liability
C. Class 2, asset
D. Class 5, asset
Answer: A
Explanation: Client accounts (clients) are accounts receivable—amounts owed to the company by its customers for goods or services sold on credit. In PCG, Class 4 includes both accounts receivable (clients, assets) and accounts payable (fournisseurs, liabilities). Client accounts are assets because they represent future cash inflows.
