SCF is the accounting framework
The Algerian Financial Accounting System (SCF) defines how entities record, classify, value and present accounting information. It is the base for bookkeeping, financial statements and the accounting result used for tax work.
SCF should not be confused with a tax declaration. Tax uses accounting data, but accounting must first follow its own rules.
Core principles for software
An accounting system must support double-entry bookkeeping, supporting documents, a chart of accounts adapted to the entity, chronological journals, ledgers, trial balances and financial statements.
DZ Compta should therefore keep account mapping clear: VAT accounts, payroll accounts, customer and supplier accounts, fixed assets, inventory, cash, expenses, revenue and equity.
In practice, SCF starts with the accounting journal, continues through the general ledger, and is summarized in the financial statements. The tax package should be prepared after these accounting controls.
Why it matters for SMEs
A small business may not need complex reporting every week, but it still needs clean accounting. Poor account mapping creates wrong VAT balances, unclear payroll debts, weak balance sheets and tax packages that require manual reconstruction.
Official references
Keep SCF and tax reconciled
Configure accounts before production use, not after the first closing. A clean chart of accounts makes every later report easier to review.