RGS chart of accounts

RGS code WBedKan: office supplies, office costs

RGS group WBedKan 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 WBedKan contains 19 accounts (4206010 up to and including 4206999) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WBedKan
Main group	Other operating expenses (WBed)
Accounts	19
Account numbers	4206010 up to and including 4206999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedKan

WBedKan in RGS 3.8 includes, among others, Office supplies, office costs and Postage, office costs. All 19 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4206010	WBedKanKan	Office supplies, office costs	Debit	Basic, EZ/VOF option, ZZP
4206020	WBedKanPor	Postage, office costs	Debit	Basic, EZ/VOF option
4206030	WBedKanTef	Telephone costs, office costs	Debit	Basic, EZ/VOF option, ZZP
4206040	WBedKanPrt	Private use of telephone, office costs	Credit	Basic, EZ/VOF option, ZZP
4206050	WBedKanDru	Printed matter, office costs	Debit	Basic, EZ/VOF option
4206060	WBedKanKak	Small purchases office equipment, office costs	Debit	Basic, EZ/VOF option, ZZP
4206070	WBedKanCea	Memberships and subscriptions, office costs	Debit	Basic, EZ/VOF option, ZZP
4206080	WBedKanVak	Professional literature, office costs	Debit	Basic, EZ/VOF option
4206090	WBedKanBoe	Bookkeeping, office costs	Debit	Basic, EZ/VOF option
4206100	WBedKanInc	Debt collection costs from office activities, office costs	Debit	Basic, EZ/VOF option
4206110	WBedKanKoa	Automation costs, office costs	Debit	Basic, EZ/VOF option
4206115	WBedKanSof	Software costs, subscriptions	Debit	Basic, EZ/VOF option
4206120	WBedKanAss	Insurance premium, office costs	Debit	Basic, EZ/VOF option
4206130	WBedKanOba	Other administrative taxes, office costs	Debit	Basic, EZ/VOF option, ZZP
4206140	WBedKanRok	Repair and maintenance office equipment, office costs	Debit	Basic, EZ/VOF option
4206150	WBedKanOka	Other office costs, office costs	Debit	Basic, EZ/VOF option, ZZP
4206990	WBedKanDka	Recharged office costs, office costs	Credit	Basic, EZ/VOF option, ZZP
4206160	WBedKanCom	Communication	Debit	Basic, EZ/VOF option
4206999	WBedKanDfw	Recharged / transfer due to functional classification, office costs	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedKan by default to the item 9. Other operating expenses. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Other operating expenses (WBed).

Posting to these accounts

Of the 19 accounts in WBedKan, 16 normally have a debit balance and 3 a credit balance. Per scheme option: 19× Basic, 19× EZ/VOF option, 8× ZZP. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

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 WBedKan a debit or credit account?

The accounts of WBedKan normally have a debit and credit balance in RGS 3.8 (this differs per account, see the table).

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

By default, Jaarrekening.io assigns WBedKan to 9. Other operating expenses. When reviewing, you can change that per account.

Which account numbers belong to WBedKan?

In the RGS MKB scheme 4206010 up to and including 4206999.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

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