iKompta - Plan Comptable Génér

Full list of GCIM accounts with explanations and use cases.

The complete guide on the use of the accounts of the Moroccan General Accounting Plan.

This guide is intended for students and professionals in Moroccan accounting to assist them on their work and research in the field.

It addresses in all the:

1. Permanent Financing Accounts

2. Fixed asset accounts

3. Current assets accounts (excluding cash)

4. Current liabilities accounts (excluding cash)

5. Cash accounts

6. Expense accounts

7. Product accounts

8. Income statements

Each main account (four-digit account) includes its sub-accounts (five-digit account) for use cases and definitions.

The app allows you to sort accounts by class, find an account by number or keywords.

- The titles in blue represent the classes of the accounts.

- The yellow titles represent the headings of the accounts.

- the red titles represent the accounts items.

- The titles in gray represent the main accounts.

- The titles in light gray represent the sub-accounts.

The main accounts are the only titles that can be selected, as previously mentioned, they also contain the details of sub-accounts that are part of them, if any.

Tips on using the application:

- If you keep pressing the title of an account (main) a small window will appear showing the full title of the account.

- The illustrative accounting tables are slidable Left-Right to see the rest overflowing.