The three statements your accountant needs
To review a set of accounts, a professional almost always starts with the same documents: the journal, the trial balance and the general ledger. In m2m.ma, these are built from your invoices, payments and expenses, with no retyping. They stay up to date as you work.
You will find them in Accounting, from the More menu. If you run the business, nothing requires you to open them every day: they are mainly there for your accountant. Still, it is useful to know what they are for.
What each statement is for
Each one answers a different question. By moving from one to another, your accountant can start from a balance that looks surprising and trace it back to the entry concerned, then to the original document.
- The journal lists entries in order: what happened, and when?
- The trial balance summarises each account: where do the debits, credits and balances stand?
- The general ledger details an account line by line: what makes up this balance?
Choose a period and export
Select the statement, filter by period and, if needed, by account. You can view a month, a quarter or a whole year. The export produces a CSV file that opens in a spreadsheet and can be loaded into accounting software. This suits a firm that works in its own tool and wants to collect your entries rather than key them in again.
You don't have to send these files yourself: if you invite your accountant, they view and export them directly, according to the access you have given them.
A chart of accounts already in place
The accounts of the Moroccan chart of accounts (CGNC) are set up as soon as your business is created and divided into their usual classes, from permanent financing to income. You can extend this chart as needed with your accountant.
These statements reflect what has been recorded. If supplier invoices have not been entered or a statement has not been imported, the balance shown will be incomplete. Get into the habit of scanning your expenses as you go and importing your statements regularly: the trial balance you pass to your accountant will be all the closer to reality, and their review all the simpler to carry out.