Practical Accounting and PC Compta Software in Algeria: A Complete Step-by-Step Guide

What the program does, in brief

These features are taken from the publisher's technical sheet and its update log, not from memory:

• An unlimited number of journals, each with a nature (purchases, sales, treasury...) that automatically places the amount in the debit or credit column.
• Auxiliary accounts for customers, suppliers and employees, with three additional analytical axes (Postes, Natures and Unités) that can be renamed, for example "projects" or "sites".
• Automatic or manual matching of customer and supplier accounts, three levels of reminder letters, and preparation of the bank reconciliation.
• Printing of journals, the general ledger and the trial balance (general, auxiliary, analytical) at any time of the year, and export of balances to Excel monthly or quarterly.
• Management of fixed assets and depreciation, with a physical inventory by barcode (January 2012 update).
• Financial statements under the Financial Accounting System, including the cash flow statement by the indirect method (update log, 2012), and an Excel file of the balance sheet for publication in the official bulletin of legal announcements (BOAL).
• Consolidation of an unlimited number of files into one, permissions per user and per journal, and an automatic daily backup.

PC Compta, PC Paie and DLG's other programs

DLG also publishes PC Paie for payroll (which released the 2022 update to the personal income tax IRG scale), PC Stock and PC Patri, and a commercial and stock management program called DLG Com. PC Compta imports entries generated by other programs, such as payroll and sales, which is why the PC Compta and PC Paie pair is common in accounting firms.

How much does PC Compta cost?

On the publisher's pricing page (viewed in October 2026): the Windows version "from 97,500 DA" excluding tax, and the annual telephone support subscription 13,900 DA excluding tax per licence. Training is invoiced separately: from 25,000 DA at the company's offices, and 45,000 DA at the client's premises in Algiers and its surroundings (4 people at most). The company notes that these prices are indicative and that only a proforma invoice less than a month old is binding.

The core texts

• Law 07-11 of 25 November 2007 establishing the Financial Accounting System (Official Gazette No. 74). It repealed Ordinance 75-35 of 1975 establishing the National Accounting Plan (PCN).
• Executive Decree 08-156 of 26 May 2008 implementing the provisions of Law 07-11.
• The Minister of Finance's order of 26 July 2008 which sets the rules for valuation and recognition, the content of the financial statements and the chart of accounts (Official Gazette No. 19 of 2009), and another order of the same date setting the thresholds for simplified accounting for small entities.
• The law set the system's entry into force at 1 January 2009, then Article 62 of the supplementary finance law for 2008 (Ordinance 08-02) postponed it to 1 January 2010.
• Law 10-01 of 29 June 2010 on the professions of chartered accountant, statutory auditor and certified accountant, which created the National Accounting Council under the authority of the Minister of Finance.

What Law 07-11 requires in practice

• Article 4: companies subject to the commercial code, cooperatives, and anyone carrying on an economic activity based on repeated acts are required to keep financial accounts.
• Article 12: the accounts are kept in the national currency.
• Article 14: an inventory of assets and liabilities at least once a year, in quantity and value.
• Article 20: the mandatory books are the journal, the general ledger and the inventory book.
• Article 24: accounts may be kept manually or by computer, provided that computerised accounting meets the requirements of retention, identification, security, reliability and data recovery.
• Article 25: for entities other than small ones, there are five financial statements: the balance sheet, the income statement, the cash flow statement, the statement of changes in equity, and the notes.
• Article 27: the financial statements are prepared no later than four months after the financial year-end date.

The chart of accounts in two lines

The order of 26 July 2008 arranges accounts in seven classes: 1 capital, 2 fixed assets, 3 inventories and work in progress, 4 third parties, 5 financial accounts, 6 expenses, 7 income. Examples you need every day: 401 suppliers of inventories and services, 411 customers, 445 State - turnover taxes, 512 banks, 53 cash, 600 purchases of goods sold, 700 sales of goods, 12 result for the financial year.

Simplified accounting for small entities

The law (Article 5) allows small entities to keep simplified accounts; they then keep receipts and expenditure journals and retain supporting documents for ten years from the closing date of each financial year (Article 22). The order of 26 July 2008 set the thresholds, which must not be exceeded over two consecutive years: commercial activity 10 million DA in turnover, production and crafts 6 million DA, services 3 million DA, and 9 full-time employees in all three cases. Check the text in force before relying on this, because the thresholds may be amended by a later text.

Step 1: create the company file and set its details

Create a file (Dossier) for each company and each financial year. Enter its data from the "Annexes > Paramètres dossier" menu: the name, the trade register number and the tax identification number. Choose the date format and enable automatic backup when the file is opened. If more than one person will work on the file, create the users and set each one's permissions.

Step 2: the chart of accounts and auxiliary accounts

The program comes with a general chart of accounts that can be merged into your file. Check it against the Financial Accounting System's chart, then open the detailed accounts you need. Make accounts 401 and 411 "subject to auxiliary accounts" and create a code for each supplier and customer; use the prefix feature (Préfixe) so that account 411 accepts only customer codes. Make third-party accounts "matchable" (lettrable).

Step 3: open the journals and enter opening balances

Create a journal for each type of transaction: purchases, sales, bank, cash, miscellaneous operations. The program treats opening entries as belonging to the previous year, so you can analyse the opening balances separately from the first day's movements. For a matchable account, you can enter the unpaid invoices one by one with their dates instead of a single balance, which makes follow-up easier afterwards.

Step 4: post the daily entries

Entries are divided into pages (folios) within each journal. Example: a purchase of goods on credit for 100,000 DA excluding tax, with value added tax at the standard rate of 19% (19,000 DA):

• Debit 600 purchases of goods sold: 100,000 DA.
• Debit 445 (a sub-account for recoverable tax according to your chart): 19,000 DA.
• Credit 401 the supplier (with its auxiliary code): 119,000 DA.

Step 5: the monthly review

• Match the customer and supplier accounts: each payment corresponds to its invoice.
• Tick off the bank account 512 against the bank statement, and print the bank reconciliation preparation statement.
• Print the trial balance and make sure debits equal credits and that no cash account is in credit.
• If the company files value added tax returns monthly (the G50 return, which can be submitted through the Jibayatic portal for those concerned), reconcile the balance of the tax accounts with the return.

Step 6: year-end and the financial statements

Enter the inventory entries: depreciation (generated automatically by the program from the asset records), inventory adjustment, and accrued and prepaid expenses and income. Then print the balance sheet, the income statement and the other statements and tax schedules. A practical advantage: you can open the new year's file before closing the old one and work on both, then import the opening balances automatically when you have finished the previous year.

A warning about old versions

The technical sheet published on the publisher's website still mentions carrying classes 6 and 7 over to account 88 and the TCR, which are terms of the repealed National Accounting Plan. Under the Financial Accounting System, expenses and income are carried over to account 12 "result for the financial year". The update log shows that the program added the new system's statements, but make sure your version is up to date and that your file's chart of accounts is built on the new chart, especially if you inherited an old file.

Where does the accountant get the documents?

In modern companies, many of the documents the accountant records come out of other management programs: sales and stock reports from a pharmacy program such as PharmaPro, or orders and payments from an online shop on MyStoq. An accountant who understands these reports and reconciles them with the bank closes faster and makes fewer errors.

Training and proof

The TKAWEN course catalogue includes courses close to this path: general accounting under the Algerian Financial Accounting System, Algerian corporate taxation (IBS, IRG, TVA, TAP and IFU), payroll and social legislation (CNAS and IRG), and advanced Excel. And with an employer, a verifiable certificate is worth more than a piece of paper: digitally verified certificates via Algeria Certify are checked by QR code or verification code. Read more in certificate authentication and verification in Algeria, and if you own a startup, this skill is the foundation of keeping your finances under control.