Pour obtenir une version PDF fiable, gratuite et conforme à la législation marocaine, vous pouvez explorer les pistes suivantes :
| Class | Account Category | Description | |---|---|---| | | Comptes de financement permanent / حسابات التمويل الدائم | This class groups a company's stable financial resources, including capital, reserves, and long-term debt. | | Class 2 | Comptes d'actif immobilisé / حسابات الأصول الثابتة | It covers all long-term assets, both tangible (e.g., property, equipment) and intangible (e.g., patents, software). | | Class 3 | Comptes d'actif circulant (hors trésorerie) / حسابات الأصول المتداولة | This class tracks short-term assets used in daily operations, such as inventory, accounts receivable, and prepayments. | | Class 4 | Comptes de passif circulant (hors trésorerie) / حسابات الخصوم المتداولة | It records a company's short-term debts, including accounts payable, tax liabilities, and payroll obligations. | | Class 5 | Comptes de trésorerie / حسابات الخزينة | This class manages all cash and cash equivalents, including bank accounts, petty cash, and short-term investments. | | Class 6 | Comptes de charges / حسابات الأعباء | It tracks all expenses incurred during the accounting period, such as salaries, rent, and administrative costs. | | Class 7 | Comptes de produits / حسابات المنتوجات | This class records all revenue and income generated by the company's operations. | | Class 8 | Comptes de résultats / حسابات النتائج | It is used to calculate the net result (profit or loss) for the period by summarizing revenues and expenses. | | Class 9 | Comptes de produits et charges réfléchis / حسابات المنتوجات والأعباء المحسوبة | This class is used for internal cost accounting to analyze costs and revenues from specific projects or departments. | | Class 0 | Comptes spéciaux / حسابات خاصة | It is reserved for off-balance sheet commitments, special operations, and memoranda accounts. | plan comptable marocain en arabe pdf
– Disponibilités en banque et en caisse. 2. Les Comptes de Gestion (Classes 6 à 7) Pour obtenir une version PDF fiable, gratuite et
