Plan Comptable Marocain En Arabe Pdf

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Class 4 (Passif Circulant): Current liabilities excluding cash, including supplier debts. Class 5 (Trésorerie): Cash and cash equivalents. Income Statement Accounts (Classes 6–8): Class 6 (Charges): Operating and financial expenses. Class 7 (Produits): Operating and financial revenue. plan comptable marocain en arabe pdf

, which ensures consistency, transparency, and a "faithful image" of a company's financial status. www.befec.ma Structure of the Moroccan Chart of Accounts (PCGM) The PCGM is organised into 10 classes Voici un texte qui pourrait correspondre à votre

Going Concern (الاستمرارية في النشاط): The assumption that the business will continue indefinitely. Class 7 (Produits): Operating and financial revenue

الصنف 5: حسابات الخزينة (Trésorerie): تشمل البنك والصندوق. 2. حسابات التسيير (Comptes de Gestion)

Historical Cost (التكلفة التاريخية): Assets are recorded at their original purchase price.

Le CPC (Compte de Produits et Charges): Summary of annual revenue and expenses.