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Choosing a PCMN account

⏱ 3 min readUpdated on

Each line is recorded on an account of the minimum standard chart of accounts (PCMN). You do not need to know the numbers: the picker shows only the module's accounts, and the search accepts a number or a word.

What it is for

The account decides what Fiplan posts: the heading of the income statement or of the balance sheet, the type of financing, the remuneration form, whether a line is a receivable or a debt. Each module offers only its own accounts — sales and income in Revenues, purchases in Supplies — and only the active accounts of the reference chart.

Steps

  1. In a line's window, click the PCMN Account (Belgian minimum chart of accounts, PCMN / MAR), or type a character directly on the button.
  2. Without typing anything, read the Frequent in this file (the six most used accounts of this module), then the tree of the chart of accounts, by headings.
  3. Type the start of a number (600) or a word (“raw”): the list becomes Search results.
  4. Choose with ↑ ↓ and confirm with Enter. If the Title was empty, it takes the account's label, and the cursor moves to the amount.
The picker open in Supplies: the search “600” and account 600000.
The picker open in Supplies: the search “600” and account 600000.

Worked example · Boulangerie Dupont SRL

For the purchases of flour and butter, in Supplies:

You typeWhat the list keeps
600the accounts whose number starts with 600, including 600000 “Purchases of raw materials”
rawthe accounts with a keyword or label starting with “raw”, regardless of accents

The other accounts of the running example: 700000 (sales, in Revenues), 300000 (stock of raw materials), 620200 (employees), 242000 (vehicles), 173000 (credit institutions).

Pitfalls

An account missing from the list is not offered for this module. An electricity bill is found in General Expenses, not in Supplies: each module has its own account families.
The contribution accounts depend on the client's form. In Financing & Contributions, the contribution accounts only appear once the Legal form is entered on the client record.
No results. The message “No account found.” means that no account of the module matches: try a shorter number or another word.

What it changes · 2027

① Income statementThe classification of the line€0.00The account decides the heading; it does not change the amount.
② CashNo effect of its own€0.00Cash follows the amounts and payment delays of the line.
③ Balance sheetThe balance sheet heading€0.00A balance sheet account decides the item in which the amount appears.

Source

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel): annex 1 to the Royal Decree of 21 October 2018 (AR CSA / KB WVV). Fiplan keeps a reference chart of it in which each account carries its class, its type and its family; the six-digit accounts ending in zeros or subdivided (110900, 618100…) are Fiplan accounts attached to the official code.

Fiplan convention (selecteur-comptes.ts): a number searches for the start of a code; a word searches the keywords and labels, without accents, from the most to the least relevant.