Plan Comptable Général Marocain (PCGM) , or the Moroccan General Accounting Plan, is the regulatory framework for financial transactions and accounting in Morocco. While primarily published in French, several Arabic translations and bilingual guides are available for students and professionals. cdn.prod.website-files.com Structure of the Moroccan Accounting Plan The plan is organized into 10 classes
of accounts that help categorize every financial operation within a company: cdn.prod.website-files.com Class 1 (Financing Accounts):
Long-term capital and debts (e.g., share capital, reserves). Class 2 (Fixed Asset Accounts): Long-term assets such as land, buildings, and equipment. Class 3 (Current Asset Accounts):
Inventory, clients, and other short-term receivables (excluding cash). Class 4 (Current Liability Accounts): Short-term debts like suppliers and social security. Class 5 (Cash Accounts): Bank accounts, cash in hand, and short-term investments. Class 6 (Expense Accounts): Purchases, wages, and other operational costs. Class 7 (Revenue Accounts): Sales of goods and services. Class 8 (Result Accounts): Summary accounts used to determine profit or loss. Class 9 & 0:
Reflective and special accounts for internal management and specific reporting. cdn.prod.website-files.com Key Arabic Resources & PDF Downloads
You can access bilingual or translated versions of the plan through these platforms: Bilingual Terminology Guide: A comprehensive list of accounting terms translated from French to Arabic can be found on Scribd - Moroccan Accounting Terms Standard PCM PDF: A full French version (standard reference) is available via MKonsulting Interactive Online Tool:
For instant searching of account numbers and their Arabic equivalents, visit PlanComptable.ma , which includes detailed rules of use for each account. Educational Summaries:
Simplified versions and educational guides in Arabic are often shared on platforms like Practical Tips for Use PLAN COMPTABLE MAROCAIN - MKonsulting
PLAN COMPTABLE MAROCAIN. Classe 1 : Comptes de financement permanent. Classe 2 : Comptes d'actif immobilisé. Classe 3 : Comptes d' mkonsulting.ma
أهم المصطلحات الموجودة فيLe plan Comptable Générale ... - Scribd
The Plan Comptable Général Marocain (PCGM), established by the Code Général de Normalisation Comptable (CGNC), is the mandatory accounting framework for all Moroccan businesses. While officially published in French, Arabic versions and guides are essential for legal compliance and academic study.
1. Key Accounting Classes (الأصناف المحاسباتية)
The Moroccan chart of accounts is organized into 10 distinct classes:
Classe 1: Financement Permanent (التمويل الدائم) Covers equity (capitaux propres) and long-term debts. Classe 2: Actif Immobilisé (الأصول الثابتة) Long-term assets like land, buildings, and equipment. Classe 3: Actif Circulant (الأصول المتداولة)
Short-term assets excluding cash, such as stocks and receivables.
Classe 4: Passif Circulant (الخصوم المتداولة) Short-term liabilities like supplier debts and taxes. Classe 5: Trésorerie (الخزينة)
Cash at bank (الخزينة-البنك) and petty cash (الخزينة-الصندوق). Classe 6: Charges (التكاليف)
Operational expenses such as purchases of goods and services. Classe 7: Produits (المداخيل) Operational revenues like sales of products and services. Classe 8: Résultats (النتائج) Used for determining the net profit or loss.
Classe 9: Produits et Charges Réfléchis (التكاليف والمداخيل التحليلية)
Used primarily for cost accounting (comptabilité analytique). Classe 0: Comptes Spéciaux (الحسابات الخاصة) plan comptable marocain en arabe pdf
Off-balance sheet engagements and specific regulatory accounts.
2. The 7 Fundamental Principles (المبادئ المحاسباتية)
According to the CGNC, all accounting must follow these seven rules:
Continuity of Exploitation (إستمرارية الإستغلال) Consistency of Methods (ثبات المناهج) Historical Cost (التكلفة التاريخية)
Accrual Basis (استقلال الدورات المحاسبية) Prudence (الحيطة والحذر) Clarity (الوضوح) Materiality (الأهمية البالغة) 3. Financial Statements (القوائم التركيبية)
Companies are required to produce five synthesis statements: Plan Comptable Général Marocain PDF - Scribd
Moroccan General Chart of Accounts (Plan Comptable Général Marocain - PCGM) is the legal framework regulating financial transactions and reporting for businesses in Morocco. It is governed by the Code Général de Normalisation Comptable (CGNC)
, 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
of accounts, with the first seven being the most critical for standard financial statements: mkonsulting.ma Moroccan General Accounting Plan 2020 | PDF - Scribd
Le plan comptable marocain est un système de classification et de codification des comptes utilisé par les entreprises au Maroc pour tenir leur comptabilité et présenter leurs états financiers. Il est établi par le Conseil supérieur de l'ordre des experts-comptables, agréés et comptables en Algérie et au Maroc.
Voici un aperçu général du plan comptable marocain :
Le plan comptable marocain (CGNC) aborde divers aspects de la comptabilité, notamment :
Bien que je ne puisse pas fournir de fichier directement, voici les sources officielles et fiables pour l’obtenir :
"المخطط المحاسبي المغربي" PDF ou "Plan comptable marocain arabe PDF".⚠️ Attention : Méfiez-vous des versions non officielles ; privilégiez les documents émanant du ministère des Finances ou d’institutions reconnues.
Le plan comptable marocain est un cadre réglementaire qui définit les règles et les normes comptables applicables aux entreprises au Maroc. Il a été mis en place par le Conseil supérieur de l'ordre des experts-comptables, agréés et comptables en 2000, et a connu des mises à jour, notamment avec l'adoption du nouveau plan comptable en 2014 (dit CGNC - Code Général de Normalisation Comptable).
Ce plan vous permettra de produire un essai complet, bien documenté et utile pour tout étudiant ou professionnel marocain.
Plan Comptable Marocain (PCM) in Arabic is a critical resource for businesses in Morocco to ensure compliance with the Code Général de Normalisation Comptable (CGNC)
. A digital PDF version of this plan typically includes several key features to facilitate accounting operations: Upsilon Consulting Core Structural Features Hierarchical Classification : The plan is organized into seven main classes
of accounts, often color-coded or bolded in PDFs to distinguish between systems: : Permanent Funding (Financement Permanent) : Fixed Assets (Actif Immobilisé) : Current Assets (Actif Circulant hors trésorerie) : Current Liabilities (Passif Circulant hors trésorerie) : Cash Accounts (Trésorerie) : Expense Accounts (Charges) : Revenue Accounts (Produits) Bilingual Terminology : Many PDFs provide a side-by-side French-Arabic lexicon Plan Comptable Général Marocain (PCGM) , or the
of accounting terms (e.g., "Capitaux Propres" as "أموال ذاتية") to help professionals bridge the gap between academic study and official documentation. Codified Numbering System
: Accounts use a decimal system where the first digit indicates the class, the second the rubrique, the third the poste, and the fourth the specific account. وزارة الاقتصاد والمالية Functional PDF Elements 7 principes comptables au Maroc | Upsilon Consulting
The Plan Comptable Marocain (PCM), also known as the Plan Comptable Général des Entreprises (PCGE), is the mandatory legal framework for all Moroccan businesses. It provides a standardized nomenclature and numbering system for financial operations. Arabic & French Terminology
While the official language for business in Morocco is often French, Arabic translations and bilingual guides are vital for students (ENCG, OFPPT) and local business owners. French Class Moroccan Arabic (Darija) / Arabic Key Components Classe 1: Financement Permanent التمويل الدائم Equity, long-term debts Classe 2: Actif Immobilisé الأصول الثابتة Intangible, tangible, and financial assets Classe 3: Actif Circulant الأصول المتداولة Stocks, current receivables Classe 4: Passif Circulant الخصوم المتداولة Suppliers, social debts Classe 5: Trésorerie الخزينة Banks, cash, bank credits Classe 6: Charges التكاليف / المصاريف Operating and financial expenses Classe 7: Produits الإيرادات / المداخيل Operating and financial revenues Classe 8: Résultats حسابات النتائج Management and net results PDF Resources and Tools
Official Guides: Many professionals download the Plan Comptable Marocain PDF to serve as a daily desk reference. Bilingual Lexicons: Specialized documents like the Moroccan General Chart of Accounts on Scribd
provide side-by-side Arabic/French translations for key accounts.
Mobile Apps: For quick lookups, the Plan Comptable Marocain App on Google Play offers offline access to all 8 classes. Key Accounting States (États de Synthèse) Under the PCM, businesses must produce five key summaries:
Le Bilan (الميزانية): Financial snapshot of assets and liabilities.
Le CPC (Compte de Produits et Charges): Summary of annual revenue and expenses.
L'ESG (État des Soldes de Gestion): Analysis of income formation.
Le Tableau de Financement: Summary of financial growth and resources.
L'ETIC (État des Informations Complémentaires): Supplemental details and notes. If you'd like, I can help you: Find a specific account number for a transaction. Locate a bilingual Arabic/French PDF for your studies.
Explain the tax implications of certain accounting classes in Morocco.
Plan Comptable Marocain PDF 2026 : Téléchargement Gratuit PCGE
Le Plan Comptable Général des Entreprises (PCGE) est le document de référence obligatoire pour toute entreprise exerçant au Maroc. Upsilon Consulting PLAN COMPTABLE MAROCAIN - MKonsulting
PLAN COMPTABLE MAROCAIN. Classe 1 : Comptes de financement permanent. Classe 2 : Comptes d'actif immobilisé. Classe 3 : Comptes d' mkonsulting.ma
Les États de Synthèse Du Plan Comptable Marocain | PDF - Scribd
The Plan Comptable Marocain (PCM), or the Moroccan General Accounting Plan (PCGE), is the mandatory nomenclature used by Moroccan companies to record financial transactions. While officially based on the Code Général de Normalisation Comptable (CGNC), Arabic translations are widely used by students and professionals to better understand technical terms. Core Structure and Classes
The Moroccan plan is divided into 10 classes, which organize accounts by their financial nature: Cadre conceptuel : il présente les principes comptables
Class 1: Permanent Financing (التمويل الدائم) – Equity and long-term debts.
Class 2: Fixed Assets (الأصول الثابتة) – Long-term investments and property.
Class 3: Current Assets (الأصول المتداولة) – Excluding cash (e.g., inventory, receivables).
Class 4: Current Liabilities (الخصوم المتداولة) – Excluding cash (e.g., short-term payables).
Class 5: Cash/Treasury Accounts (حسابات الخزينة) – Cash in hand and bank balances.
Class 6: Expense Accounts (حسابات التكاليف) – Operational and financial costs.
Class 7: Revenue Accounts (حسابات الإيرادات) – Sales and other income.
Class 8: Result Accounts (حسابات النتائج) – Determination of profit or loss.
Class 9: Analytical Accounts (المحاسبة التحليلية) – For internal cost management.
Class 0: Special Accounts (حسابات خاصة) – Off-balance sheet commitments. Key Reporting Requirements
Companies must produce five essential financial statements (États de Synthèse): Plan comptable marocain en arabe pdf
Plan Comptable Général Marocain (PCGM) General Accounting Code (CGNC)
, is the regulatory framework for financial accounting in Morocco
. It standardizes how companies record transactions to ensure financial transparency and a "faithful image" of the company's assets. www.befec.ma Core Structure of the Moroccan Chart of Accounts The PCGM is organized into 10 classes
of accounts, each identified by a single digit. These are further subdivided into headings, items, and accounts using a decimal system (e.g., 4 digits for main accounts). cdn.prod.website-files.com Arabic Title Description حسابات التمويل الدائم Permanent financing (Equity and long-term debt). حسابات الأصول الثابتة Fixed assets (Intangible, tangible, and financial). حسابات الأصول المتداولة Current assets (Stocks, receivables, excluding cash). حسابات الخصوم المتداولة Current liabilities (Short-term debts, excluding cash). حسابات الخزينة Cash and bank accounts (Liquid assets). حسابات التكاليف Operating, financial, and non-current expenses. حسابات المداخيل Operating, financial, and non-current revenues. حسابات النتائج Results accounts (Profit or loss). حسابات تحليلية Analytical or cost accounting accounts. حسابات خاصة Special accounts (Commitments, off-balance sheet). Key Arabic Accounting Terms
For professionals and students, understanding the Arabic translation of common French terms is essential for local compliance and reporting. Capitaux Propres: التمويل الذاتي (Equity). Actif Immobilisé: الأصول الثابتة (Fixed Assets). Dettes du Financement Permanent: ديون التمويل الدائم (Long-term debts). Résultat Net: النتيجة الصافية (Net Profit/Loss). Downloadable PDF Resources You can find comprehensive versions of the Plan Comptable Marocain in Arabic and French through several educational and government portals: Continue | PDF | Comptabilité | Maroc - Scribd
Le plan comptable marocain comprend plusieurs éléments clés :
La langue arabe étant la langue officielle du Maroc, disposer du plan comptable en arabe permet :