RGS chart of accounts

RGS code BSchTus: clearing accounts: payments

RGS group BSchTus in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group BSchTus contains 11 accounts (1220500 to 1228500) and belongs in the Dutch annual accounts under Other liabilities. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS group	BSchTus
Main group	Current liabilities (BSch)
Accounts	11
Account numbers	1220500 to 1228500
Normal balance	credit
Line item in the annual accounts	Other liabilities
Type	liabilities

The accounts in RGS group BSchTus

BSchTus includes in RGS 3.8, among others, Clearing accounts: payments and Clearing accounts: salaries. All 11 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1220500	BSchTusTbt	Clearing accounts: payments	Credit	Basic, Sole proprietorship/vof option
1221000	BSchTusTsa	Clearing accounts: salaries	Credit	Basic, Sole proprietorship/vof option
1222000	BSchTusTin	Clearing accounts: purchases	Credit	Basic, Sole proprietorship/vof option
1223000	BSchTusTpj	Clearing accounts: projects	Credit	Basic, Sole proprietorship/vof option
1224000	BSchTusTpr	Clearing accounts: production	Credit	Basic, Sole proprietorship/vof option
1225000	BSchTusTdv	Clearing accounts: services	Credit	Basic, Sole proprietorship/vof option
1226000	BSchTusTvr	Clearing account inventory	Credit	Basic, Sole proprietorship/vof option
1227000	BSchTusTvk	Clearing accounts: sales	Credit	Basic, Sole proprietorship/vof option
1228000	BSchTusTon	Clearing accounts: receipts	Credit	Basic, Sole proprietorship/vof option, ZZP
1229000	BSchTusTov	Clearing accounts: other	Credit	Basic, Sole proprietorship/vof option, ZZP
1228500	BSchTusLen	Clearing accounts: loans	Credit	Basic, Sole proprietorship/vof option

How this group ends up on the balance sheet

Jaarrekening.io maps BSchTus by default to the line item Other liabilities. 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 11 accounts in BSchTus, 0 have a normal debit balance and 11 a normal credit balance. By scheme option: 11× Basic, 11× Sole proprietorship/vof option, 2× ZZP. An entry on the other side reduces the balance.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BSchTus a debit or credit account?

The accounts of BSchTus are in RGS 3.8 normally on the credit side.

Which annual accounts line item does BSchTus belong to?

Jaarrekening.io maps BSchTus by default to Other liabilities. You can change that per account during your review.

Which account numbers belong to BSchTus?

In the RGS MKB scheme 1220500 to 1228500.

RGS codes →What is RGS? →

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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