In French PCG, “Stocks” (inventory) belongs to

In French PCG, “Stocks” (inventory) belongs to

 In French PCG, “Stocks” (inventory) belongs to:

A. Class 2

B. Class 3

C. Class 4

D. Class 5

Answer: B

Explanation: Under PCG, Class 3 is dedicated to current assets (actif circulant), which includes inventory (stocks), cash, and other assets expected to be converted into cash within one year. Class 2 is for intangible fixed assets, Class 4 for receivables/payables, and Class 5 for cash and cash equivalents.