SmartPCG Madagascar

Smart PCG Madagascar is the leading application for accounting professionals, students, and teachers in Madagascar and throughout the OHADA region.

It now combines five comprehensive accounting frameworks in a single application: the General Chart of Accounts of Madagascar, Malagasy sectoral charts of accounts, and the OHADA accounting system used in approximately fifteen African countries.

🌍 5 ACCOUNTING FRAMEWORKS

• PCG 2005 — General Chart of Accounts (Decree No. 2004-272 of February 18, 2004)

• PCOP 2006 — Chart of Accounts for Public Operations

• PCAS — Chart of Accounts for Insurance Companies

• PCEC — Chart of Accounts for Credit Institutions

• Revised SYSCOHADA — OHADA Accounting System (AUDCIF 2017)

Switch between frameworks instantly using the integrated selector. Each plan has its own complete content: accounts, journal entries, conceptual framework, and financial statements.

📚 ACCOUNTS

Nearly 2,800 accounts and sub-accounts in total, with detailed descriptions (role, debit/credit operation, related accounts, link to financial statements)

Sort by class, search by number, label, or description

Persistent and independent favorites for each accounting framework

✍️ ACCOUNTING ENTRIES

More than 180 standard journals in total, covering all routine operations: purchases, sales, VAT, fixed assets, inventory, payroll, cash, and transactions specific to the public sector, insurance companies, and credit institutions

Editable amount for each entry to view the pre-tax/VAT/post-tax calculation and real-time debit/credit verification

Detailed educational explanations and related accounts for each entry

📊 FINANCIAL STATEMENTS

Templates compliant with each accounting framework: balance sheet, income statement (by nature and function), cash flow statement, statement of changes in equity

Notebooks: fixed assets, depreciation, impairment losses, Investments

📖 CONCEPTUAL FRAMEWORK

Basic accounting conventions, qualitative characteristics of financial information, and fundamental principles specific to each framework and consistent with IAS/IFRS standards

🔍 SEARCH AND REFERENCES

Simultaneous search across accounts, journal entries, and accounting principles

References page indicating official sources and the update date for each framework

Developed by Rova Razananaivo © 2026