Which account is used to record owner investments in French PCG

date：2026-05-09 13:46:16 author：admin browse： time View comments Add Collection

Which account is used to record owner investments in French PCG

Which account is used to record owner investments in French PCG?

A. Class 10 (Capital)

B. Class 20

C. Class 30

D. Class 40

Answer: A

Explanation: Class 10 of the PCG is dedicated to share capital (Capital Social), which records the amount invested by the company’s owners (shareholders). This is part of equity (Capitaux propres) and represents the initial capital contributed to start or expand the business.