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
Contenu du Plan Comptable Marocain en Arabe PDF plan comptable marocain en arabe pdf
Class 2: Fixed Assets (الأصول الثابتة) – Long-term assets such as land, buildings, and equipment. Plan Comptable Général Marocain (PCGM) , or the
الصنف 3 (الأصول المتداولة - Actif Circulant): يغطي المخزونات والديون قصيرة الأجل (الزبناء). Contenu du Plan Comptable Marocain en Arabe PDF
التكلفة التاريخية (Coût historique): تسجيل الأصول بقيمتها عند الاقتناء دون تعديل.
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
Dans le PDF arabe, la numérotation reste identique. Ainsi, le compte 5141 (Banque) se lira facilement même par un non-arabophone, car le chiffre est universel.