Account 467: what is it used for in practice?
Account 467 is used to track certain miscellaneous debtors or creditors. How to use it correctly, and especially when should you avoid it?
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Account 467: what is it used for in practice?
Updated March 30, 2026 - Account 467 is often used as a transit account for miscellaneous debtors or creditors. In practice, it can be useful, but it quickly becomes dangerous when it serves as a gray area for poorly qualified writing.
What is account 467 used for?
In the logic of the chart of accounts, account 467 is used to isolate situations which do not clearly relate to customer, supplier, bank, State or personal accounts, while remaining in the sphere of miscellaneous receivables or debts.
To complete, see Capitalized production: how to account for it?, Multi-currency accounting and Irrecoverable debt: proof, VAT and accounting.
In which cases account 467 may be relevant
- ▸atypical advances or reimbursements;
- ▸various transactions with third parties;
- ▸identified suspense to be regularized quickly;
- ▸certain closing or settlement entries outside the usual circuit.
In which cases should you be wary
Account 467 becomes a problem when it is used to hide:
- ▸poorly analyzed supplier debt;
- ▸an unmonitored customer debt;
- ▸a poorly processed VAT entry;
- ▸an old anomaly never resolved.
The real risk of 467
The danger is not the account itself. The danger is a count 467 which is growing, aging and is no longer documented. From there, the readability of the balance sheet deteriorates very quickly.
Hayot Expertise Advice: the 467 must remain an account that is explained, documented and quickly cleared. If it becomes a permanent accounting parking lot, the entries must be reclassified instead of adding more information.
Good control reflexes
We recommend checking regularly:
- ▸the precise wording of each line;
- ▸the supporting document;
- ▸the date of origin;
- ▸the person responsible for monitoring;
- ▸the estimated clearance date.
Do you want to clean or requalify a 467 load?
We can help you go over the details, resolve the suspense and put the balance sheet into a more defensible logic.
Quick link: Put your accounting file back under control
Conclusion
Account 467 is useful when it remains exceptional and perfectly followed. On the other hand, it becomes a warning signal when it absorbs recurring anomalies without resolution logic.
Contact: Do you have a 467 account that accumulates lines without a clear explanation? Our firm can help you clean it and reclassify operations properly. Make an appointment with Hayot Expertise
(Official sources: ANC regulation 2022-06, Service-Public, BOFiP on conversion differences)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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