Accounting software in Morocco: CGNC bookkeeping that keeps itself up to date

The CGNC in two minutes

Moroccan companies keep their books under the CGNC (Code général de normalisation comptable), the national accounting standard. Its chart of accounts is organised in classes: 1 long-term financing, 2 fixed assets, 3 current assets, 4 current liabilities, 5 cash, 6 expenses, 7 income, 8 results. Classes 1 to 5 feed the balance sheet; classes 6 and 7 feed the income statement, called the CPC.

At year end the company prepares its summary statements, including the balance sheet, the CPC and the statement of management balances (ESG), which form the basis of the tax return package. The CGNC sets the framework; approving the accounts remains the job of the company and its chartered accountant.

Entries generated from every transaction

Data entry is the main cost of bookkeeping. In SOGESTIO you do not post entries for routine transactions: they are generated automatically on the Moroccan chart of accounts from every customer invoice, payment, supplier invoice, expense and payslip.

Example: a sale of goods for 10,000.00 DH excl. VAT with 20% VAT. SOGESTIO debits account 3421 Customers with 12,000.00 DH, credits 7111 Sales of goods in Morocco with 10,000.00 DH and credits 4455 VAT invoiced with 2,000.00 DH. When the customer pays by bank transfer, 5141 Banks is debited with 12,000.00 DH and 3421 credited with the same amount; the two customer lines are then matched. The table below shows these entries.

Journals, general ledger, trial balance and matching

All entries, automatic or manual, are filed in their journals (sales, purchases, bank, cash, miscellaneous) and feed the general ledger and trial balance in real time. Matching links invoices to their payments, so open receivables and payables appear immediately.

With the Banking module, statements imported in MT940 or CSV format are reconciled against entries, turning the often-postponed monthly bank reconciliation into a few minutes of checking. Cheques and bills of exchange (LCN) are tracked with due date and status.

• Sales, purchases, bank, cash and miscellaneous journals
• General ledger and trial balance always up to date
• Matching of customer and supplier accounts
• Bank reconciliation from MT940 or CSV statements
• Payroll entry generated automatically

VAT prepared for SIMPL-TVA

SOGESTIO prepares the VAT return on a cash basis (encaissement, the default regime) or an invoice basis (débits), depending on your company's option. It calculates output VAT, input VAT and credit carried forward, using pre-filled rates (20%, 14%, 10%, 7% and exempt) that you adjust when finance laws change them.

The input VAT schedule is exported as EDI XML for SIMPL-TVA, the DGI's online portal, so supplier invoices do not have to be keyed in line by line. You or your accountant remain responsible for checking and filing the return.

Balance sheet, CPC, ESG and a preparatory tax package

The balance sheet, CPC and ESG are calculated from your entries at any point in the year, not only at closing. A manager can follow the year's result as it builds instead of discovering it months later.

SOGESTIO also produces a preparatory XML file of the tax return package, to be transferred into the official format. It does not replace your chartered accountant: it hands them clean, complete and documented data, which shortens year-end work.

Simple mode for managers, advanced mode for accountants

Not everyone speaks in account numbers. In simple mode, the manager sees the business without jargon: revenue, margin, profit, cash, receivables, payables, output and input VAT. In advanced mode, the accountant works with journals, accounts, manual entries and matching.

The accountant role lets you give your accounting firm access without opening the rest of the business. Supporting documents are attached to invoices and expenses, and the audit log records who did what.

Which plan includes accounting?

Accounting is included in Pro, at 449 DH/month or 4,490 DH/year excl. VAT, together with purchasing, banking, CRM, documents and payroll, for one company and up to 10 users. Groupe, at 990 DH/month excl. VAT, adds several companies and consolidation, useful for groups and accounting firms alike. Starter does not include accounting. The 14-day free trial needs no bank card.