The chart of accounts is the list of all accounting accounts used by the company to record its transactions.

Classes of the Algerian Chart of Accounts (SCF)

• Class 1: Equity and non-current liabilities
• Class 2: Fixed assets
• Class 3: Stock
• Class 4: Receivables and debts
• Class 5: Cash
• Class 6: Expenses
• Class 7: Revenue

To learn more:

• SCF (Financial Accounting System)
• Accounting journal
• Accounting software in Algeria