# French plan: why is 74 a view?

**URL:** <https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018>\
**Category:** User\
**Created:** [November 29, 2019, 3:16pm UTC](https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018 "2019-11-29T15:16:30Z")\
**Posts on this page:** 4\
**Page:** 1

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**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\
**Post date:** [November 29, 2019, 3:16pm UTC](https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018/1 "2019-11-29T15:16:30Z")

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Hi,

In 5.0 & account\_fr, the account 74 is a view. Should I create a children account 741 to be able to use it? The official French account plan does’nt have subaccounts in 74.

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**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\
**Post date:** [November 29, 2019, 10:49pm UTC](https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018/2 "2019-11-29T22:49:37Z")

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Following [Plan comptable général (France) — Wikipédia](https://fr.wikipedia.org/wiki/Plan_comptable_g%C3%A9n%C3%A9ral_(France)#R%C3%A8gles_d'%C3%A9tablissement_d'un_plan_de_comptes)  
The account with 2 numbers are for grouping. So I guess you should create sub-accounts (by I’m not an accountant).

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**Author:** ![risto3](https://discuss-cdn.tryton.org/letter_avatar_proxy/v4/letter/r/a87d85/32.png) [@risto3](https://discuss.tryton.org/u/risto3)\
**Post date:** [May 14, 2020, 11:18am UTC](https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018/3 "2020-05-14T11:18:16Z")

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Tryton seems to provide the ‘developed’ account plan.

It might be nice to have an alternative providing a simple ‘abridged’ (or simplified) plan (PCG Art. 932-1)  
with perhaps an assistant to convert to a ‘developed’ plan later if needed.

In any event, sub-accounts should be created when necessary (albeit with care) in either plan.

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**Author:** ![pokoli](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/pokoli/32/22_2.png) [@pokoli](https://discuss.tryton.org/u/pokoli)\
**Post date:** [May 14, 2020, 12:38pm UTC](https://discuss.tryton.org/t/french-plan-why-is-74-a-view/2018/4 "2020-05-14T12:38:14Z")

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> [@risto3](#):
>
> It might be nice to have an alternative providing a simple ‘abridged’ (or simplified) plan (PCG Art. 932-1)  
> with perhaps an assistant to convert to a ‘developed’ plan later if needed.

That’s what we have in the spanish chart of account. A chart of SMB and another for normal ones.  
We share all the taxes and the common accounting definition by using and xslt filter.

Once the module is activate the user can pick the chart that fits it’s needs.