Comptable Marocain En Arabe Pdf | Plan

Understanding the Moroccan General Accounting Plan (PCGM) Plan Comptable Général Marocain (PCGM)

The Moroccan plan is divided into 10 classes, which organize accounts by their financial nature:

Income Statement: حساب العائدات والتكاليف (Compte de Produits et Charges - CPC) Mandatory Financial Statements plan comptable marocain en arabe pdf

, established under Law 9-88, is the mandatory regulatory framework for all Moroccan businesses. It ensures that financial transactions are recorded consistently, providing a "faithful image" of a company’s assets and financial health. Structure of the Moroccan Accounting Plan The PCGM is organised into 10 classes

Reflective and special accounts for internal management and specific reporting. cdn.prod.website-files.com Key Arabic Resources & PDF Downloads Statement of Management Balances (ESG)

Titre : Comprendre le Plan Comptable Marocain en Arabe PDF : Un Guide Détaillé

Classe 8 : Comptes de Résultats (حسابات النتائج) – Utilisés pour déterminer le bénéfice ou la perte. Where to Find the PDF

Every Moroccan company must produce five standard documents annually under the General Code of Accounting Standards (CGNC): The Balance Sheet (Bilan). Income Statement (CPC). Statement of Management Balances (ESG). Financing Table (TF). Statement of Additional Information (ETIC). Where to Find the PDF