Which are expense accounts (Class 6) in French PCG

Which are expense accounts (Class 6) in French PCG

Which are expense accounts (Class 6) in French PCG? (choose 2)

A. Purchases (achats)

B. Salaries (salaires)

C. Sales (ventes)

D. Capital (capital)

Answer: A, B

Explanation: Purchases (achats) and salaries (salaires) are expenses recorded in Class 6. Purchases are the cost of goods bought for resale, and salaries are payments to employees—both are costs incurred to generate revenues. Sales (ventes) are revenues (Class 7), and capital (capital) is equity (Class 10).