Free Tool

Moroccan Chart of Accounts (CGNC)

Plan Comptable Marocain — CGNC
Popular codes

Tap any account to copy the code, or open a class to browse.

Reference data based on the Code Général de Normalisation Comptable (CGNC). For sector-specific charts (banking, insurance, associations), please refer to the official CNC publications.

How to Use the CGNC Explorer

1

Type a keyword (for example banque, TVA, clients) or a code (for example 4411) in the search bar — results appear instantly.

2

Or pick one of the 10 CGNC classes (1 to 0) to focus your browsing on financing, fixed assets, expenses, etc.

3

Click any account row to expand its sub-accounts. Drill from the 2-digit rubrique down to the 4-digit account.

4

Click the copy icon to copy the account code to your clipboard, ready to paste into your accounting software, invoice or journal entry.

Why Use Our CGNC Explorer?

Full CGNC Hierarchy

All 10 classes of the Moroccan CGNC (Code Général de Normalisation Comptable): permanent financing, fixed assets, current assets and liabilities, treasury, expenses, revenue, results, analytical accounting and special accounts.

Instant Search

Look up accounts by code prefix (3421, 7111, 6171) or by French keyword. Accent-insensitive matching helps you find the right account in seconds.

100% Private

Everything runs in your browser. No login, no tracking, no data leaves your device. Perfect for confidential bookkeeping work.

Mobile Friendly

Designed for the field: a single thumb is enough to filter, expand, and copy codes when you are checking a journal entry away from your desk.

Frequently Asked Questions

What is the Moroccan Chart of Accounts (Plan Comptable)?

The Plan Comptable Marocain is structured by the CGNC (Code Général de Normalisation Comptable), the accounting normalisation code in force in Morocco. It organises every account into 10 numbered classes, from class 1 (permanent financing) to class 0 (special accounts), with a 1- to 4-digit decimal coding scheme that all Moroccan companies must use to prepare their statutory accounts.

Which accounts does this tool cover?

All 10 CGNC classes are included with their rubriques (2 digits), postes (3 digits) and main 4-digit accounts. Very granular client or supplier sub-accounts follow the same numbering logic and can be created by your accountant by adding digits to the closest parent.

Can I use these codes in Sage, Ciel, Odoo or another accounting software?

Yes. The CGNC numbering is the legal standard in Morocco and is preloaded in every accounting package used locally (Sage 100, Sage Saari, Ciel, Odoo Morocco, Manager, Quickbooks Morocco, etc.). Copy the code from this tool and paste it directly into the account-creation form of your software.

Is this tool free? Will it stay free?

Yes. The CGNC Explorer is 100% free and runs entirely client-side: there is no API call, no rate limit, no premium tier. BerryNoon builds free utilities to help the Moroccan business ecosystem; the CGNC explorer will remain free.

Is the chart of accounts kept up to date?

The CGNC structure has been stable since Law 9-88 entered into force. We update the labels and complementary accounts every time the Conseil National de la Comptabilité (CNC) publishes a new recommendation or sectoral chart (banks, insurance, OPCVM, associations). If you spot a missing or outdated label, contact us at contact@berrynoon.ma.