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How to Download the General Accounting Plan of Angola in PDF Format




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. The PGCA aims to provide reliable and comparable information to the users of financial statements, such as investors, creditors, regulators, and tax authorities.




Baixarplanogeraldecontabilidadeangolanopdf



The PGCA consists of the following components:


  • An introduction that explains the objectives, scope, and principles of the PGCA.



  • A set of financial statements that include the balance sheet, the income statement by nature and by function, the statement of changes in equity, the cash flow statement, and the notes to the financial statements.



  • A list of accounts that classifies the assets, liabilities, equity, income, and expenses according to their nature and function.



  • A set of instructions that provide guidance on how to apply the PGCA in various situations and transactions.



If you want to download the PGCA in PDF format, you can follow these steps:


  • Go to this link and click on the download icon on the top right corner of the page.



  • Save the file on your computer or device.



  • Open the file with a PDF reader or viewer.



  • Enjoy reading and learning about the PGCA.



Note: The file size is about 2 MB and it contains 136 pages. The file is in Portuguese language, which is the official language of Angola.


What are the updates of the General Accounting Plan of Angola in 2021?




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. However, since then, there have been some changes and developments in the Angolan accounting and tax environment that require further updates of the PGCA.


Some of the updates of the PGCA in 2021 are:


  • The introduction of the Value Added Tax (VAT) regime in Angola, which replaced the Consumption Tax regime. The VAT regime applies to all taxable transactions of goods and services performed in Angola or imported into Angola, with some exceptions. The VAT rate is 14% and it is levied at each stage of the production and distribution chain. The VAT regime also affects the accounting and reporting of sales, purchases, inventories, and taxes in the PGCA.



  • The adoption of the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) by some entities operating in Angola. The IFRS for SMEs is a simplified version of the full IFRS that aims to provide relevant and reliable information to users of financial statements of SMEs. The IFRS for SMEs is mandatory for entities that meet certain criteria, such as having public accountability, having total assets above 350 million kwanzas, or having annual turnover above 700 million kwanzas. The IFRS for SMEs also affects the accounting and reporting of assets, liabilities, equity, income, expenses, and disclosures in the PGCA.



  • The revision of the National Chart of Accounts (PCN) by the Ministry of Finance. The PCN is a list of accounts that classifies the assets, liabilities, equity, income, and expenses according to their nature and function. The PCN was last updated in 2006 and it needs to be revised to reflect the changes and developments in the Angolan accounting and tax environment. The revision of the PCN will also affect the accounting and reporting of transactions and events in the PGCA.



These updates of the PGCA in 2021 aim to improve the quality and comparability of financial information in Angola and to align it with international best practices.


How to practice the General Accounting Plan of Angola with exercises?




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. The PGCA covers various topics and aspects of accounting, such as financial statements, accounts, transactions, events, policies, and disclosures.


If you want to practice the PGCA with exercises, you can follow these steps:


  • Find a reliable source of exercises that are based on the PGCA and its updates. You can use books, websites, or online platforms that offer exercises and solutions for the PGCA. For example, you can use the book "Plano Geral de Contabilidade Angolano Casos Práticos e Exercícios Resolvidos" by Rui M. P. de Almeida and Sabino José Miranda, or the website "Academia.edu" that provides various PDF files of exercises and solutions for the PGCA.



  • Select an exercise that matches your level of difficulty and interest. You can choose an exercise that covers a specific topic or aspect of the PGCA, such as financial statements, accounts, transactions, events, policies, or disclosures. You can also choose an exercise that covers a general or comprehensive application of the PGCA.



  • Read the exercise carefully and identify the relevant information and data. You should pay attention to the details and assumptions of the exercise, such as the type and nature of the entity, the period and currency of reporting, the transactions and events that occurred, and the policies and standards that apply.



  • Apply the PGCA rules and standards to solve the exercise. You should use the appropriate accounts, methods, formulas, calculations, adjustments, classifications, and presentations to record and report the transactions and events according to the PGCA. You should also follow the format and structure of the financial statements and notes as prescribed by the PGCA.



  • Check your solution with the provided answer or solution. You should compare your solution with the answer or solution that is given by the source of exercises. You should identify any errors or discrepancies in your solution and correct them accordingly. You should also understand the logic and reasoning behind the answer or solution.



By practicing the PGCA with exercises, you can improve your knowledge and skills in accounting and financial reporting in Angola.


Where to find the General Accounting Plan of Angola in PDF format?




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. The PGCA is available in PDF format for download and consultation.


Some of the sources where you can find the PGCA in PDF format are:


  • The official website of the Ministry of Finance of Angola. You can access the website at this link and go to the section "Direcção Nacional de Contabilidade Pública". There you can find the PGCA and its updates, as well as other related documents and information.



  • The online platform "Academia.edu". You can access the platform at this link and search for the keyword "Plano Geral de Contabilidade Angolano". There you can find various PDF files of the PGCA and its explanations, exercises, and solutions, uploaded by different authors and researchers.



  • The online bookstore "Plural Editores Angola". You can access the bookstore at this link and search for the title "Plano Geral de Contabilidade Explicado - Angola". There you can find a book by Marta Guerreiro that provides a detailed explanation of the PGCA and its updates, as well as examples and exercises. You can buy the book online or download a sample chapter in PDF format.



By finding the PGCA in PDF format, you can access and use it anytime and anywhere.


What are the benefits of the General Accounting Plan of Angola in PDF format?




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. The PGCA is available in PDF format for download and consultation.


Some of the benefits of the PGCA in PDF format are:


  • It is easy to access and use. You can download the PGCA in PDF format from various sources, such as the official website of the Ministry of Finance of Angola, the online platform "Academia.edu", or the online bookstore "Plural Editores Angola". You can also open and view the PGCA in PDF format with any PDF reader or viewer on your computer or device.



  • It is portable and convenient. You can save the PGCA in PDF format on your computer or device and use it anytime and anywhere. You can also print the PGCA in PDF format if you prefer a hard copy. You do not need an internet connection or a physical book to access and use the PGCA in PDF format.



  • It is consistent and reliable. You can ensure that the PGCA in PDF format is the same as the original version approved and updated by the government. You do not have to worry about any errors or discrepancies that may occur in other formats or sources. You can also trust that the PGCA in PDF format is up to date and compliant with the current accounting and tax regulations in Angola.



By using the PGCA in PDF format, you can enjoy its advantages and improve your accounting and financial reporting skills in Angola.


Conclusion




The General Accounting Plan of Angola (PGCA) is a set of rules and standards that regulate the accounting practices and financial reporting of entities operating in Angola. It was approved by the Decree No. 82/01 of 16 November 2001 and updated by the Decree No. 36/2006 of 25 July 2006. The PGCA covers various topics and aspects of accounting, such as financial statements, accounts, transactions, events, policies, and disclosures. The PGCA also reflects the changes and developments in the Angolan accounting and tax environment that occurred in recent years, such as the introduction of the VAT regime, the revision of the CIT Code, and the adoption of the IFRS for SMEs.


The PGCA is available in PDF format for download and consultation. The PGCA in PDF format has many benefits, such as being easy to access and use, being portable and convenient, and being consistent and reliable. The PGCA in PDF format can help you to access and use the PGCA anytime and anywhere, to ensure that you are using the same version as the original one, and to comply with the current accounting and tax regulations in Angola.


If you want to download the PGCA in PDF format, you can follow these steps:


  • Go to this link and click on the download icon on the top right corner of the page.



  • Save the file on your computer or device.



  • Open the file with a PDF reader or viewer.



  • Enjoy reading and learning about the PGCA.



We hope that this article has provided you with useful information about the PGCA and its PDF format. Thank you for reading. d282676c82


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