Accounts 60 and 61 of the 2008 Spanish General Accounting Plan are used and broken down as follows:

• 600. Purchases of goods
• 601. Purchases of raw materials
• 602. Purchases of other supplies
• 607. Work carried out by other companies
• 610. Changes in goods inventories
• 611. Changes in raw material inventories
• 612. Changes in inventories of other supplies

The following accounts are excluded:

• 606. Cash discounts on purchases
• 608. Purchases returns and similar operations
• 609. Volume discounts on purchases