diff --git a/htdocs/accountancy/admin/index.php b/htdocs/accountancy/admin/index.php
index c9041e2a848..7c85212ccb8 100644
--- a/htdocs/accountancy/admin/index.php
+++ b/htdocs/accountancy/admin/index.php
@@ -56,8 +56,9 @@ $list = array (
 );
 
 $list_account = array (
-		'ACCOUNTING_ACCOUNT_CUSTOMER',
 		'ACCOUNTING_ACCOUNT_SUPPLIER',
+		'ACCOUNTING_ACCOUNT_CUSTOMER',
+		'SALARIES_ACCOUNTING_ACCOUNT_PAYMENT',
 		'ACCOUNTING_PRODUCT_BUY_ACCOUNT',
 		'ACCOUNTING_PRODUCT_SOLD_ACCOUNT',
 		'ACCOUNTING_SERVICE_BUY_ACCOUNT',
@@ -67,7 +68,6 @@ $list_account = array (
 		'ACCOUNTING_VAT_PAY_ACCOUNT',
 		'ACCOUNTING_ACCOUNT_SUSPENSE',
 		'ACCOUNTING_ACCOUNT_TRANSFER_CASH',
-		'SALARIES_ACCOUNTING_ACCOUNT_PAYMENT',
 		'DONATION_ACCOUNTINGACCOUNT'
 );
 
@@ -219,10 +219,9 @@ print "<td>" . $langs->trans("Selectchartofaccounts") . "</td>";
 print "<td>";
 print '<select class="flat" name="chartofaccounts" id="chartofaccounts">';
 
-$sql = "SELECT rowid, pcg_version, fk_pays, label, active";
+$sql = "SELECT rowid, pcg_version, label, active";
 $sql .= " FROM " . MAIN_DB_PREFIX . "accounting_system";
 $sql .= " WHERE active = 1";
-$sql .= " AND fk_pays = " . $mysoc->country_id;
 
 dol_syslog('accountancy/admin/index.php:: $sql=' . $sql);
 $resql = $db->query($sql);
@@ -238,7 +237,7 @@ if ($resql) {
 		
 		print '<option value="' . $row[0] . '"';
 		print $conf->global->CHARTOFACCOUNTS == $row[0] ? ' selected' : '';
-		print '>' . $row[1] . ' - ' . $row[3] . '</option>';
+		print '>' . $row[1] . ' - ' . $row[2] . '</option>';
 		
 		$i ++;
 	}
diff --git a/htdocs/admin/dict.php b/htdocs/admin/dict.php
index f51a2994c60..8334dfb9fa0 100644
--- a/htdocs/admin/dict.php
+++ b/htdocs/admin/dict.php
@@ -188,7 +188,7 @@ $tabsql[27]= "SELECT id      as rowid, code, libelle, active FROM ".MAIN_DB_PREF
 $tabsql[28]= "SELECT h.rowid as rowid, h.code, h.label, h.affect, h.delay, h.newbymonth, h.fk_country as country_id, c.code as country_code, c.label as country, h.active FROM ".MAIN_DB_PREFIX."c_holiday_types as h LEFT JOIN ".MAIN_DB_PREFIX."c_country as c ON h.fk_country=c.rowid";
 $tabsql[29]= "SELECT rowid   as rowid, code, label, percent, position, active FROM ".MAIN_DB_PREFIX."c_lead_status";
 $tabsql[30]= "SELECT rowid, code, name, paper_size, orientation, metric, leftmargin, topmargin, nx, ny, spacex, spacey, width, height, font_size, custom_x, custom_y, active FROM ".MAIN_DB_PREFIX."c_format_cards";
-$tabsql[31]= "SELECT s.rowid as rowid, pcg_version, s.fk_pays as country_id, c.code as country_code, c.label as country, s.label, s.active FROM ".MAIN_DB_PREFIX."accounting_system as s, ".MAIN_DB_PREFIX."c_country as c WHERE s.fk_pays=c.rowid and c.active=1";
+$tabsql[31]= "SELECT s.rowid as rowid, pcg_version, s.label, s.active FROM ".MAIN_DB_PREFIX."accounting_system as s";
 $tabsql[32]= "SELECT a.rowid as rowid, a.code as code, a.label, a.range_account, a.sens, a.category_type, a.formula, a.position as position, a.fk_country as country_id, c.code as country_code, c.label as country, a.active FROM ".MAIN_DB_PREFIX."c_accounting_category as a, ".MAIN_DB_PREFIX."c_country as c WHERE a.fk_country=c.rowid and c.active=1";
 $tabsql[33]= "SELECT rowid, pos, code, label, active FROM ".MAIN_DB_PREFIX."c_hrm_department";
 $tabsql[34]= "SELECT rowid, pos, code, label, c_level, active FROM ".MAIN_DB_PREFIX."c_hrm_function";
@@ -262,7 +262,7 @@ $tabfield[27]= "code,libelle";
 $tabfield[28]= "code,label,affect,delay,newbymonth,country_id,country";
 $tabfield[29]= "code,label,percent,position";
 $tabfield[30]= "code,name,paper_size,orientation,metric,leftmargin,topmargin,nx,ny,spacex,spacey,width,height,font_size,custom_x,custom_y";
-$tabfield[31]= "pcg_version,country_id,country,label";
+$tabfield[31]= "pcg_version,label";
 $tabfield[32]= "code,label,range_account,sens,category_type,formula,position,country_id,country";
 $tabfield[33]= "code,label";
 $tabfield[34]= "code,label";
@@ -299,7 +299,7 @@ $tabfieldvalue[27]= "code,libelle";
 $tabfieldvalue[28]= "code,label,affect,delay,newbymonth,country";
 $tabfieldvalue[29]= "code,label,percent,position";
 $tabfieldvalue[30]= "code,name,paper_size,orientation,metric,leftmargin,topmargin,nx,ny,spacex,spacey,width,height,font_size,custom_x,custom_y";
-$tabfieldvalue[31]= "pcg_version,country,label";
+$tabfieldvalue[31]= "pcg_version,label";
 $tabfieldvalue[32]= "code,label,range_account,sens,category_type,formula,position,country";
 $tabfieldvalue[33]= "code,label";
 $tabfieldvalue[34]= "code,label";
@@ -336,7 +336,7 @@ $tabfieldinsert[27]= "code,libelle";
 $tabfieldinsert[28]= "code,label,affect,delay,newbymonth,fk_country";
 $tabfieldinsert[29]= "code,label,percent,position";
 $tabfieldinsert[30]= "code,name,paper_size,orientation,metric,leftmargin,topmargin,nx,ny,spacex,spacey,width,height,font_size,custom_x,custom_y";
-$tabfieldinsert[31]= "pcg_version,fk_pays,label";
+$tabfieldinsert[31]= "pcg_version,label";
 $tabfieldinsert[32]= "code,label,range_account,sens,category_type,formula,position,fk_country";
 $tabfieldinsert[33]= "code,label";
 $tabfieldinsert[34]= "code,label";
diff --git a/htdocs/install/mysql/data/llx_accounting.sql b/htdocs/install/mysql/data/llx_accounting.sql
index cc6ac1bc6be..eb682b55cf8 100644
--- a/htdocs/install/mysql/data/llx_accounting.sql
+++ b/htdocs/install/mysql/data/llx_accounting.sql
@@ -5,7 +5,7 @@
 -- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
 -- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@capnetworks.com>
 -- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
--- Copyright (C) 2011-2014 Alexandre Spangaro   <aspangaro.dolibarr@gmail.com>
+-- Copyright (C) 2011-2016 Alexandre Spangaro   <aspangaro.dolibarr@gmail.com>
 --
 -- This program is free software; you can redistribute it and/or modify
 -- it under the terms of the GNU General Public License as published by
@@ -34,7 +34,7 @@ delete from llx_accounting_system;
 -- Descriptif des plans comptables FR PCG99-ABREGE
 --
 
-INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (1,'PCG99-ABREGE', 1, 'The simple accountancy french plan', 1);
+INSERT INTO llx_accounting_system (rowid, pcg_version, label, active) VALUES (1,'PCG99-ABREGE', 'The simple accountancy french plan', 1);
 
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (  1,'PCG99-ABREGE','CAPIT', 'CAPITAL', '101', '1401', 'Capital', '1');
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (  2,'PCG99-ABREGE','CAPIT', 'XXXXXX',  '105', '1401', 'Ecarts de réévaluation', '1');
@@ -150,7 +150,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
 -- Descriptif des plans comptables FR PCG99-BASE
 --
 
-INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (2,'PCG99-BASE', 1, 'The base accountancy french plan', 1);
+INSERT INTO llx_accounting_system (rowid, pcg_version, label, active) VALUES (2,'PCG99-BASE', 'The base accountancy french plan', 1);
 
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (103,'PCG99-BASE','CAPIT', 'XXXXXX',   '10','1501', 'Capital  et réserves', '1');
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (104,'PCG99-BASE','CAPIT', 'CAPITAL', '101', '103', 'Capital', '1');
@@ -500,7 +500,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
 -- Descriptif des plans comptables BE PCMN-BASE
 --
 
-INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (3, 'PCMN-BASE', '2', 'The base accountancy belgium plan', '1');
+INSERT INTO llx_accounting_system (rowid, pcg_version, label, active) VALUES (3, 'PCMN-BASE', 'The base accountancy belgium plan', '1');
 
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (439, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '10', '1351', 'Capital', '1');
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (440, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '100', '439', 'Capital souscrit ou capital personnel', '1');
@@ -1425,7 +1425,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
 -- Descriptif des plans comptables ES PCG08-PYME
 --
 
-INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (4, 'PCG08-PYME', '4', 'The PYME accountancy spanish plan', '1');
+INSERT INTO llx_accounting_system (rowid, pcg_version, label, active) VALUES (4, 'PCG08-PYME', 'The PYME accountancy spanish plan', '1');
 
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4001,'PCG08-PYME','FINANCIACION', 'XXXXXX', '1', '', 'Financiación básica', '1');
 INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4002,'PCG08-PYME','ACTIVO',  'XXXXXX', '2', '', 'Activo no corriente', '1');
diff --git a/htdocs/install/mysql/migration/3.9.0-4.0.0.sql b/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
index adce0125c1c..0ab9708cb30 100644
--- a/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
+++ b/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
@@ -349,6 +349,7 @@ ALTER TABLE llx_actioncomm MODIFY COLUMN elementtype varchar(255) DEFAULT NULL;
 
 DELETE FROM llx_menu where module='expensereport';
 
+ALTER TABLE llx_accounting_system DROP COLUMN fk_pays;
 ALTER TABLE llx_accounting_account ADD COLUMN fk_accounting_category integer DEFAULT 0 after label;
 
 CREATE TABLE llx_c_accounting_category (
diff --git a/htdocs/install/mysql/tables/llx_accounting_system.sql b/htdocs/install/mysql/tables/llx_accounting_system.sql
index b0be95c7666..16acd31b079 100644
--- a/htdocs/install/mysql/tables/llx_accounting_system.sql
+++ b/htdocs/install/mysql/tables/llx_accounting_system.sql
@@ -1,6 +1,6 @@
 -- ============================================================================
 -- Copyright (C) 2004-2006 Laurent Destailleur <eldy@users.sourceforge.net>
--- Copyright (C) 2011-2012 Alexandre Spangaro	 <aspangaro.dolibarr@gmail.com>
+-- Copyright (C) 2011-2016 Alexandre Spangaro	 <aspangaro.dolibarr@gmail.com>
 --
 -- This program is free software; you can redistribute it and/or modify
 -- it under the terms of the GNU General Public License as published by
@@ -15,14 +15,13 @@
 -- You should have received a copy of the GNU General Public License
 -- along with this program. If not, see <http://www.gnu.org/licenses/>.
 --
--- Table of "Plan de comptes" for accountancy expert module
+-- Table of chart of accounts
 -- ============================================================================
 
 create table llx_accounting_system
 (
   rowid             integer         AUTO_INCREMENT PRIMARY KEY,
   pcg_version       varchar(32)     NOT NULL,
-  fk_pays           integer         NOT NULL,
   label             varchar(128)    NOT NULL,
   active            smallint        DEFAULT 0
 )ENGINE=innodb;