Plano Geral de Contabilidade (PGC) - Angola

Complete Angolan Chart of Accounts (Plano Geral de Contabilidade) in multiple formats ready for integration into accounting software.

📋 Overview

This repository contains the Plano Geral de Contabilidade (PGC) - Angola's official Chart of Accounts, extracted from Decreto nº 82/01 de 16 de Novembro and converted into multiple machine-readable formats.

Key Features:

• ✅ 767 accounts across 9 classes
• ✅ Multiple formats: JSON (hierarchical & flat), CSV, Markdown
• ✅ QuickBooks ready: Direct import files included
• ✅ Validated structure: All accounts verified and cross-checked
• ✅ Bilingual: Portuguese names with English descriptions

🚀 Quick Start

Use in Your Application

Hierarchical JSON (for tree views):

const pgc = require('./pgc_chart_of_accounts.json');
// Access: pgc.classes[0].accounts[0].children

Flat JSON (for database imports):

import json
accounts = json.load(open('pgc_chart_of_accounts_flat.json'))
# Each account has: code, name, description, level, parent, type

QuickBooks Import (ready-to-use CSV files):

1. Open QuickBooks Desktop
2. Go to Lists → Chart of Accounts → Account → Import from Excel
3. Select the appropriate level CSV file from quickbooks/ folder
4. Follow the import wizard

See QuickBooks Import Guide for detailed instructions.

📁 Repository Structure

pgc/
├── README.md                              # This file
├── LICENSE                                 # MIT License
│
├── Output Files (Use These)
├── pgc_chart_of_accounts.json             # Hierarchical JSON structure
├── pgc_chart_of_accounts_flat.json        # Flat JSON structure
├── pgc_chart_of_accounts.md               # Human-readable documentation
│
├── QuickBooks Import
├── quickbooks/
│   ├── README.md                           # QuickBooks import instructions
│   ├── pgc_quickbooks_validated_level_1_import.csv
│   ├── pgc_quickbooks_validated_level_2_import.csv
│   ├── pgc_quickbooks_validated_level_3_import.csv
│   ├── pgc_quickbooks_validated_level_4_import.csv
│   └── pgc_quickbooks_validated_level_5_import.csv
│
├── Scripts (Development)
├── parse_pgc_improved.py                  # Parser script
├── generate_markdown.py                   # Markdown generator
├── validate_pgc.py                        # Validation script
│
├── Source Files
├── pgc.txt                                # Original text file
└── docs/
    ├── pgc.pdf                            # Original decree PDF
    ├── README_PGC_CHART.md                # Detailed technical documentation
    └── IMPLEMENTATION_SUMMARY.md          # Implementation notes

📊 The 9 Classes

Code	Name	Accounts	Description
1	Meios fixos e investimentos	85	Fixed assets and investments
2	Existências	34	Inventories
3	Terceiros	210	Third parties (customers, suppliers, etc.)
4	Meios monetários	47	Monetary assets (cash, banks, etc.)
5	Capital e reservas	17	Equity
6	Proveitos e ganhos por natureza	153	Income and gains by nature
7	Custos e perdas por natureza	179	Costs and losses by nature
8	Resultados	42	Results
9	Contabilidade Analítica	0	Management accounting (optional)

🎯 Use Cases

For Software Developers

• Import the chart of accounts into your accounting software
• Use hierarchical JSON for tree-view UI components
• Use flat JSON for database imports and SQL operations

For Accountants

• Reference complete PGC structure
• Import directly into QuickBooks or similar software
• Understand the Angolan accounting framework

For Businesses

• Set up accounting system with official Angola COA
• Ensure compliance with Angolan accounting standards
• Customize with entity-specific sub-accounts

📖 Documentation

• QuickBooks Import Guide - Step-by-step QuickBooks integration
• Technical Documentation - Detailed structure and usage
• Implementation Summary - Parser implementation details
• Chart of Accounts - Complete account listing

🔧 Development

Regenerate from Source

# Parse source and create JSON files
python3 parse_pgc_improved.py

# Generate markdown documentation
python3 generate_markdown.py

# Validate all outputs
python3 validate_pgc.py

Requirements

• Python 3.7+
• No external dependencies required (uses standard library only)

💾 Output Formats

1. Hierarchical JSON (pgc_chart_of_accounts.json)

• Nested structure with parent-child relationships
• Best for: Tree-view displays, drill-down interfaces
• Size: ~200KB

2. Flat JSON (pgc_chart_of_accounts_flat.json)

• Flat list with parent references
• Best for: Database imports, SQL inserts
• Size: ~150KB
• 711 entries (9 classes + 702 accounts)

3. Markdown Documentation (pgc_chart_of_accounts.md)

• Human-readable documentation
• Table of contents with links
• Hierarchical tables for each class

4. QuickBooks CSV Files (quickbooks/*.csv)

• 5 separate files for each account level
• Ready for direct import into QuickBooks Desktop
• Validated format and structure

✅ Quality Assurance

All outputs have been validated for:

• ✅ Complete 9-class structure
• ✅ Zero duplicate codes
• ✅ Numerical sequence integrity
• ✅ Valid parent-child relationships
• ✅ Consistency across all formats

🤝 Contributing

Contributions are welcome! Please feel free to submit a Pull Request. For major changes, please open an issue first to discuss what you would like to change.

📄 License

This project is licensed under the MIT License - see the LICENSE file for details.

The Plano Geral de Contabilidade is based on Decreto nº 82/01 de 16 de Novembro (official Angolan government decree).

🙏 Acknowledgments

• Based on the official Angolan PGC (Decreto nº 82/01)
• Parsed and structured for modern software integration
• Validated against official source documents

📞 Support

For questions or issues:

1. Check the documentation
2. Review the implementation summary
3. Open an issue on GitHub

---

Generated: 2025
Version: 1.0
Status: Production Ready ✅