What is the SCF (Financial Accounting System)?

The SCF (Financial Accounting System) is the accounting system in force in Algeria since 2010. It replaces the former PCN (National Accounting Plan).

What the SCF Defines

• The chart of accounts (classes 1 to 7)
• The mandatory financial statements: balance sheet, income statement, cash flow statement, statement of changes in equity, notes
• The accounting rules for valuation and recording

To learn more:

• Chart of accounts
• Tax filing package
• Accounting software
• Accounting software in Algeria