SmartPCG Madagascar

Smart PCG 2005 Madagascar is an application designed for accounting professionals, students, and teachers in Madagascar.

Based on the General Accounting Plan established by Decree No. 2004-272 of February 18, 2004, this application supports you in your daily accounting practice.

📚 ACCOUNTS OF THE FRENCH GAAP (PCG)
The 7 classes of the French General Chart of Accounts (PCG)
More than 520 detailed accounts and sub-accounts with descriptions
Search by number, name, or description
Persistent favorites system for your most frequently used accounts
Filter by class or favorites with a single click

✍️ ACCOUNTING ENTRIES
More than 120 standard journals for current transactions
Purchases, sales, transportation, down payments and advances
Settlement discounts (gross and net methods)
VAT, returnable packaging, bills of exchange
Personnel expenses, fixed assets, stocks and inventories
Subsidies, foreign exchange transactions, adjustments and provisions
Corporate accounting, taxes and taxation, obligations
Long-term contracts and leases
Detailed explanations for each entry

📊 FINANCIAL STATEMENTS
Templates compliant with PCG 2005 (Art. 210 to 250)
Balance Sheet (Assets) and Balance Sheet (Equity & Liabilities)
Income Statement by Nature and Function
Cash Flow Statement (Direct and Indirect Methods)
Statement of Changes in Equity
Notes to Financial Statements: Fixed Assets, Depreciation, Impairment Losses, Investments

📖 CONCEPTUAL FRAMEWORK
Basic Accounting Conventions
Qualitative Characteristics of Financial Information
Fundamental Accounting Principles in Accordance with IAS/IFRS Standards

🔍 SEARCH
Simultaneous Search Across Accounts and Journal Entries
Results by Number, Description, or Label

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