Account 108 – Operator’s account
Posted: Tue Feb 11, 2025 9:25 am
Account 108 – Operator's account is one of the accounts of the General Accounting Plan (PCG) most used by individual businesses. It is a class 1 account – Capital account . It is used to record the entrepreneur's personal contributions and withdrawals over an accounting period.
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Account 108 Explanations
Account 108 – Operator account allows you to separate the operations of the self employed data entrepreneur and his business. In the context of a sole proprietorship, the operator may be required to use his personal funds for expenses related to the business, or vice versa. Account 108 thus allows you to track these fund movements. It is possible to find:
Personal expenses paid by the entrepreneur from a business account;
Business expenses paid by the entrepreneur from a personal account.
This is a balance sheet account .
Rules for Account 108
The use of account 108 complies with several accounting rules that are important to follow for good management of your company's finances:
Account 108 is in debit when the amount of personal withdrawals made by the entrepreneur is greater than the contributions or funds available in the business;
Account 108 is in credit when contributions are greater than personal withdrawals.
Movements taking place on this account do not affect the company's results .
Examples of operations
Here are several examples to better understand Account 108 – Operator’s account.
Example 1: personal purchase from the pro account
The entrepreneur uses his professional bank account to pay for his personal shopping at the supermarket, for a total of €70. This expense will be recorded as a personal withdrawal in account 108 – Operator's account. The accounting entry is:
Account Label Speed Credit
108 Operator account 70 €
512 Business bank account 70 €
A craftsman pays for professional tools with his own money. This operation is considered a personal contribution to the company. The accounting entry will be.
Did you know?
Indy automatically classifies all your transactions in the correct accounting lines, no need to think about the accounting plan!
I create an account
Account 108 Explanations
Account 108 – Operator account allows you to separate the operations of the self employed data entrepreneur and his business. In the context of a sole proprietorship, the operator may be required to use his personal funds for expenses related to the business, or vice versa. Account 108 thus allows you to track these fund movements. It is possible to find:
Personal expenses paid by the entrepreneur from a business account;
Business expenses paid by the entrepreneur from a personal account.
This is a balance sheet account .
Rules for Account 108
The use of account 108 complies with several accounting rules that are important to follow for good management of your company's finances:
Account 108 is in debit when the amount of personal withdrawals made by the entrepreneur is greater than the contributions or funds available in the business;
Account 108 is in credit when contributions are greater than personal withdrawals.
Movements taking place on this account do not affect the company's results .
Examples of operations
Here are several examples to better understand Account 108 – Operator’s account.
Example 1: personal purchase from the pro account
The entrepreneur uses his professional bank account to pay for his personal shopping at the supermarket, for a total of €70. This expense will be recorded as a personal withdrawal in account 108 – Operator's account. The accounting entry is:
Account Label Speed Credit
108 Operator account 70 €
512 Business bank account 70 €
A craftsman pays for professional tools with his own money. This operation is considered a personal contribution to the company. The accounting entry will be.