The SCF Mouhassaba dz application processes the classification of accounts in the financial accounting system (SCF) which is inspired by international accounting standards (IAS / IFRS). The SCF is the Algerian accounting reference system, promulgated by law 07-11 of November 25, 2007 on the financial accounting system. The nomenclature and operation of the accounts are provided for by the decree of July 26, 2008, fixing the valuation and accounting rules, the content and presentation of the financial statements as well as the nomenclature and the operating rules.
Each entity establishes at least one chart of accounts adapted to its structure, its activity, and its management information needs. The account is the smallest unit used for filing and recording accounting movements.
The accounts are grouped into homogeneous categories called class. There are two categories of account class:
- classes of situation accounts (balance sheet);
- classes of management accounts.

Each class is subdivided into accounts which are identified by numbers with two or more digits, as part of a decimal coding.
A summary of the chart of accounts, presenting for each class the list of two-digit accounts, constitutes the accounting framework whose application is mandatory for all entities regardless of their activity and regardless of their size unless specific provisions concerning them.
Within this framework, the entities have the possibility of opening all the subdivisions necessary to meet their needs.

Classes 0, 8 and 9 which are not used in the accounting framework are used freely by the entities for monitoring their management accounting, their off-balance sheet financial commitments, or any specific operations which would have no place in class 1 to 7 accounts.
Continuous monitoring of off-balance sheet financial commitments is an obligation. The status of these commitments at the end of the period is shown in the notes to the financial statements.
The manipulation of these accounts allows the establishment of the financial statements stipulated by the SCF (balance sheet, income statement, cash flow statement and statement of changes in equity).
This application is intended for students of accounting whatever their level. It can be used by professional accountants, chartered accountants, auditors and chartered accountants as well as salaried accountants and all those who are interested in financial accounting like managers, investors, staff, customers, suppliers and providers of funds.
Keywords: Financial accounting system, SCF, International accounting standards, IAS / IFRS, Financial statements, Balance sheet, Income statement, Cash flow statement, Financial accounting, List of accounts, Chartered accountant, Statutory auditor, chartered accountant.