Purchase and expenditure of goods and services
The following accounts are taken from the 1990 General Accountancy Plan, broken down as follows:
60. Net Purchases: Accounts 600 to 607 - 608 - 609
61. Stock variation: Account 61
62. External services: Account 62
Independent professional services: Account 623.
Travel expenses: Account 629 p.
Other external services: Accounts 620, 622, 625, 626, 627, 628 and 629 (except travel expenses)