ما هو المخطط المحاسبي المغربي (Plan Comptable Marocain)؟
تضم الصنفين 6 و 7 وتُستخدم لتحديد النتيجة المالية (الربح أو الخسارة):
7. Comptes de Produits (حسابات الإيرادات / العائدات)
Cette section suit les mouvements de liquidités immédiates (banque, caisse, chèques à encaisser). plan comptable marocain en arabe pdf
When downloading a PDF, ensure it includes the full 10-class structure and is compatible with the latest legal updates. A good PDF will contain the complete list of accounts, from the financing classes to the special off-balance sheet accounts, and is a valuable reference for daily use.
Des portails marocains dédiés à la finance proposent des guides de correspondance des comptes (Arabe/Français) téléchargeables gratuitement. Conclusion
6. Comptes de Charges (حسابات التكاليف / المصاريف) A good PDF will contain the complete list
Créances de l'actif circulant / Clients (الزبناء والديون المرتبطة)
Elle englobe l'ensemble des revenus générés par l'activité.
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Cash at bank (الخزينة-البنك) and petty cash (الخزينة-الصندوق).
: Détermination du résultat net de l'exercice (bénéfice ou perte). 3. La comptabilité analytique