RGS chart of accounts

RGS code BVorOva: prepaid invoices, accrued…

RGS group BVorOva in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group BVorOva contains 26 accounts (1104010 up to and including 1104250) and belongs under B.II.6. Accrued assets in the Dutch annual accounts. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	BVorOva
Main group	Receivables (BVor)
Accounts	26
Account numbers	1104010 up to and including 1104250
Normal balance	debit
Item in the Dutch annual accounts	B.II.6. Accrued assets
Type	assets

The accounts in RGS group BVorOva

BVorOva in RGS 3.8 includes, among others, Prepaid invoices, accrued assets and Advance invoicing of orders, accrued assets. All 26 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1104010	BVorOvaVof	Prepaid invoices, accrued assets	Debit	Basic, EZ/VOF option, ZZP
1104020	BVorOvaVbs	Advance invoicing of orders, accrued assets	Debit	Basic, EZ/VOF option
1104030	BVorOvaNtf	Invoices still to be issued or sent, accrued assets	Debit	Basic, EZ/VOF option
1104070	BVorOvaNoo	Turnover rebates still to be received / prepaid, accrued assets	Debit	Basic, EZ/VOF option
1104080	BVorOvaNtp	Commissions still to be received / prepaid, accrued assets	Debit	Basic, EZ/VOF option
1104090	BVorOvaNth	Rents still to be received / prepaid, accrued assets	Debit	Basic, EZ/VOF option
1104100	BVorOvaNov	Fees still to be received / prepaid, accrued assets	Debit	Basic, EZ/VOF option
1104110	BVorOvaNob	Contributions still to be received / prepaid, accrued assets	Debit	Basic, EZ/VOF option
1104120	BVorOvaVop	Prepaid staff costs, accrued assets	Debit	Basic, EZ/VOF option
1104130	BVorOvaVoh	Prepaid housing costs, accrued assets	Debit	Basic, EZ/VOF option
1104140	BVorOvaVem	Prepaid operating and machinery costs, accrued assets	Debit	Basic, EZ/VOF option
1104150	BVorOvaVov	Prepaid selling costs, accrued assets	Debit	Basic, EZ/VOF option
1104160	BVorOvaVak	Prepaid car costs, accrued assets	Debit	Basic, EZ/VOF option
1104170	BVorOvaVtr	Prepaid transport costs, accrued assets	Debit	Basic, EZ/VOF option
1104180	BVorOvaVok	Prepaid office costs, accrued assets	Debit	Basic, EZ/VOF option
1104190	BVorOvaVoo	Prepaid organisation costs, accrued assets	Debit	Basic, EZ/VOF option
1104200	BVorOvaVas	Prepaid insurance costs, accrued assets	Debit	Basic, EZ/VOF option
1104210	BVorOvaVae	Prepaid accountancy and advisory costs, accrued assets	Debit	Basic, EZ/VOF option
1104220	BVorOvaVoa	Prepaid administration costs, accrued assets	Debit	Basic, EZ/VOF option
1104230	BVorOvaVkf	Prepaid fundraising costs, accrued assets	Debit	Basic, EZ/VOF option
1104240	BVorOvaVan	Prepaid other costs, accrued assets	Debit	Basic, EZ/VOF option
1104040	BVorOvaTor	Interest receivable, accrued assets	Debit	Basic, EZ/VOF option
1104050	BVorOvaVbr	Prepaid interest, accrued assets	Debit	Basic, EZ/VOF option
1104060	BVorOvaOoa	Other accrued assets	Debit	Basic, EZ/VOF option, ZZP
1104095	BVorOvaNtr	Interest on swaps still to be allocated, accrued assets	Debit	Basic
1104250	BVorOvaPen	Pension receivable under accrued assets	Debit	Basic

How this group ends up on the balance sheet

Jaarrekening.io assigns BVorOva by default to the item B.II.6. Accrued assets. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. On the balance sheet this is the classification of Title 9 Book 2 DCC; the group belongs to main group Receivables (BVor).

Posting to these accounts

Of the 26 accounts in BVorOva, 26 normally have a debit balance and 0 a credit balance. Per scheme option: 26× Basic, 24× EZ/VOF option, 2× ZZP. An entry on the other side reduces the balance.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BVorOva a debit or credit account?

The accounts of BVorOva normally have a debit balance in RGS 3.8.

Which item of the Dutch annual accounts does BVorOva belong to?

By default, Jaarrekening.io assigns BVorOva to B.II.6. Accrued assets. When reviewing, you can change that per account.

Which account numbers belong to BVorOva?

In the RGS MKB scheme 1104010 up to and including 1104250.

RGS codes →What is RGS? →

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