References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Accounting Obligations: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/obligations-comptables.html

  • Double-entry bookkeeping requirements
  • Record-keeping obligations
  • Retention requirements

• Commission des Normes Comptables (CNC): https://cnc.lu

  • PCN account classifications
  • Accounting standards
  • Transaction recording guidelines

• Commercial Code (Code de Commerce):

  • Legal requirements for accounting
  • Double-entry bookkeeping mandate
  • Record retention requirements

PCN Resources

• Appendix A: PCN Chart of Accounts (this textbook)

  • Complete account listing
  • Account classifications
  • Transaction mapping examples

• KPMG Luxembourg PCN Guide: https://assets.kpmg.com/content/dam/kpmg/lu/pdf/luxembourg-standard-chart-accounts-FR-web.pdf

Software Resources

• Sage BOB: https://www.sage.com/fr-be/products/sage-bob

  • PCN-compliant accounting software
  • Double-entry automation
  • Luxembourg-specific features

• Odoo Luxembourg: https://www.odoo.com

  • Open-source ERP with PCN support
  • Double-entry bookkeeping
  • Luxembourg localization

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Accounting courses
  • PCN training
  • Double-entry bookkeeping workshops

Additional Reading

• "Précis de droit comptable" by Denis Colin (Legitech)

  • Luxembourg accounting law
  • Double-entry requirements
  • Legal obligations

• OpenStax Principles of Financial Accounting

  • Universal accounting principles
  • Transaction analysis
  • Journal entries and posting

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End of Chapter 3