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Accounting is the discipline of recording, classifying, and analyzing all economic transactions of an entity. In Algeria, it is governed by the Financial Accounting System (SCF) and is a legal obligation for all companies subject to IBS or the real taxation regime.

Main Accounting Tasks

• Document entry: Recording of invoices, bank statements, and expense reports.
• Ledger reconciliation: Matching debits and credits for customer/supplier accounts.
• Monthly closing: Balancing journals and periodic summary statements.
• Tax declarations: TVA (G50), IBS, and annual reports.

Discover the accounting module of GestiumERP and our complete guide to organizing the accounting department.