Account 467: what is it used for in practice?
Account 467 can help track miscellaneous debtors or creditors, but it quickly becomes risky if used as a parking account.
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 can be useful for miscellaneous third-party balances, but it must remain documented and temporary.
See also Capitalized in-house production, Multi-currency accounting and Bad debt evidence and VAT.
Acces direct : Restore control over your accounting
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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