Category: Retail in Morocco
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Doubtful customers in Morocco: provisioning a receivable at risk
Lateness alone is not enough. You need evidence of non-recovery, a reclassification, and a provision calculated excluding VAT.
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Deferred income in Morocco: calculation and impact on the result
Collecting is not earning. An annual subscription sold in November belongs to the closed year for only two months.
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Prepaid expenses in Morocco: calculation and accounting entry
An annual insurance policy paid in October does not sit entirely in the closed year. Nine months belong to the next one.
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Invoices to be issued in Morocco: recording sales not yet billed
Delivered before closing, invoiced after: the revenue belongs to the closed year. Missing it means understating your own result.
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Invoices not yet received in Morocco: how to identify and record them
The goods arrived, the invoice did not. The cost still belongs to the closed year, and it is recorded excluding VAT.
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Accounting cut-off in Morocco: matching costs and revenue to the right year
Goods delivered in December and invoiced in January belong to December. The test is the triggering event, never the invoice date.
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Closing the books in Morocco: the order the steps have to follow
Four blocks, one sequence: stop the flows, count, adjust, close. What each block needs from the one before, and why order changes the result.
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Separate personal and business money in Morocco: a clean method
Use dedicated banking and till routes, then document owner contributions, drawings, reimbursements and mixed costs without inventing a universal obligation.
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Profit versus cash flow in Morocco: where did the money go?
Reconcile accounting result to cash through receivables, stock, suppliers, VAT, investment, debt and owner movements.
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Cost price in Morocco: retail, restaurant and service methods
Calculate landed product cost, restaurant recipe yield and productive service-hour cost without losing normal waste or counting overhead twice.
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How to calculate a selling price in Morocco: cost, margin and VAT
Build the tax-exclusive price from defensible cost and a named margin target, add VAT once, then test discount, volume, rounding and market response.
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Gross margin, net margin and markup in Morocco: the formulas
Separate margin amount, percentage on cost, percentage on sales and net result, with MAD examples controlling discounts, VAT and cost scope.
