In French PCG, Class 4 includes:

 In French PCG, Class 4 includes:

 In French PCG, Class 4 includes: (choose 2)

A. Clients (accounts receivable)

B. Fournisseurs (accounts payable)

C. Cash

D. Inventory

Answer: A, B

Explanation: Class 4 of the PCG is dedicated to “Compte de Partie” (receivables and payables). It includes clients (accounts receivable, assets) and fournisseurs (accounts payable, liabilities). Cash is in Class 5, and inventory is in Class 3.