RGS code BSchOpa: invoices yet to be received…
RGS group BSchOpa in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BSchOpa contains 25 accounts (1210010 to 1210270) and belongs in the Dutch annual accounts under Accruals and deferred income. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchOpa |
| Main group | Current liabilities (BSch) |
| Accounts | 25 |
| Account numbers | 1210010 to 1210270 |
| Normal balance | credit |
| Line item in the annual accounts | Accruals and deferred income |
| Type | liabilities |
The accounts in RGS group BSchOpa
BSchOpa includes in RGS 3.8, among others, Invoices yet to be received, accruals and Other costs payable, accruals. All 25 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1210010 | BSchOpaNto | Invoices yet to be received, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210020 | BSchOpaNtb | Other costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210030 | BSchOpaTbr | Interest payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210040 | BSchOpaVor | Interest received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210050 | BSchOpaOop | Other accruals and deferred income | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1210055 | BSchOpaNbs | Service charges payable / received in advance | Credit | Basic, Sole proprietorship/vof option |
| 1210060 | BSchOpaNom | Turnover rebates payable / received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210070 | BSchOpaNpr | Commissions payable / received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210080 | BSchOpaNbh | Rents payable / received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210090 | BSchOpaNve | Fees payable / received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210100 | BSchOpaNbi | Contributions payable / received in advance, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210110 | BSchOpaNpe | Staff costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210120 | BSchOpaNhv | Accommodation costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210130 | BSchOpaNee | Operating and machine costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210140 | BSchOpaNvk | Selling costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210150 | BSchOpaNak | Car costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210160 | BSchOpaNtk | Transport costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210170 | BSchOpaNkk | Office costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210180 | BSchOpaNok | Organisation costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210190 | BSchOpaNas | Insurance costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210200 | BSchOpaNaa | Accountancy and advisory costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210210 | BSchOpaNad | Administration costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210220 | BSchOpaNkf | Fundraising costs payable, accruals | Credit | Basic, Sole proprietorship/vof option |
| 1210260 | BSchOpaVgo | Turnover invoiced in advance | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1210270 | BSchOpaPen | Pension liabilities under accruals | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchOpa by default to the line item Accruals and deferred income. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Current liabilities (BSch).
Posting to these accounts
Of the 25 accounts in BSchOpa, 0 have a normal debit balance and 25 a normal credit balance. By scheme option: 25× Basic, 25× Sole proprietorship/vof option, 2× ZZP. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchOpa a debit or credit account?
The accounts of BSchOpa are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchOpa belong to?
Jaarrekening.io maps BSchOpa by default to Accruals and deferred income. You can change that per account during your review.
Which account numbers belong to BSchOpa?
In the RGS MKB scheme 1210010 to 1210270.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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