Accounting/OHADA Chart of Accounts

  

How the SYSCOHADA chart of accounts is organised in Solace — classes, account numbers, control accounts and the financial categories that drive the reports.

This article describes the chart of accounts that Solace loads for an OHADA company. For the general use of the chart of accounts and financial categories see Chart of Accounts and Account Types; for company setup see OHADA Accounting; for the statements see OHADA Financial Statements.

1. Classes of the Chart

The SYSCOHADA chart is organised in nine classes, identified by the first digit of the account number.

Class	Name in the OHADA plan	Meaning	Appears on
1	Ressources durables	Equity and long-term resources	Bilan – Passif
2	Actif immobilisé	Fixed assets	Bilan – Actif
3	Stocks	Inventory	Bilan – Actif
4	Comptes de tiers	Third parties (customers, suppliers, staff, State)	Actif or Passif
5	Trésorerie	Cash and bank	Actif or Passif
6	Charges des activités ordinaires	Expenses of ordinary activities	Compte de résultat
7	Produits des activités ordinaires	Income of ordinary activities	Compte de résultat
8	Autres charges et produits (HAO)	Other expenses and income (HAO, outside ordinary activities)	Compte de résultat
9	Engagements hors bilan	Off-balance-sheet commitments	Not on the statements

2. Account Numbers and Sub-Accounts

An OHADA account has a three-digit number, and Solace adds a three-digit sub-account. The main account is stored with a fourth digit, so the full number has seven digits. Sub-account 000 is the main account itself.

What you see in the OHADA plan	Number in Solace
411 – Clients, sub-account 001	4110001
601 – Achats de marchandises, sub-account 001	6010001
121 – Report à nouveau créditeur (no sub-accounts)	1210000

Headings and postable accounts. In the supplied chart, an account that has sub-accounts (for example 411 Clients) is a heading; only its sub-accounts can receive postings. An account without sub-accounts, such as 121, can be posted to directly. Solace refuses a posting to a heading.

To add an account or a sub-account, follow Creating a ledger account in Managing Ledger Accounts and keep to the OHADA numbering, because the statements place an account by its number (see OHADA Financial Statements).

3. Control Accounts

Some accounts play a special role. The New Company Assistant sets them for an OHADA company:

Role	Account
Customers control account	4110001 – Clients
Suppliers control account	4010001 – Fournisseurs
Retained income	1210000 – Report à nouveau créditeur
Tax control account	4430001 – T.V.A. facturée sur ventes
Tax due account	4440001 – État, T.V.A. due
Employee control account	4220000 – Personnel, rémunérations dues

You can review or change them under Control Panel → Company Parameters. A control account must be an account that accepts postings, so choose a sub-account, not a heading.

4. Financial Categories

Every account belongs to a financial category, which decides where the account appears on the standard Balance Sheet and Revenue Statement reports. Categories 100 to 250 are balance-sheet categories and 300 and above are income-statement categories (see Chart of Accounts and Account Types). The OHADA chart uses the general categories and adds five for the needs of the SYSCOHADA statements:

Code	Category	Purpose
355	Financial Income	Interest and other financial income (class 77), shown apart from ordinary income.
356	Financial Expenses	Interest and other financial charges (class 67).
380	HAO Income	Income outside ordinary activities (class 8).
385	HAO Expenses	Expenses outside ordinary activities (class 8).
999	Not on Financial Statements	Off-balance-sheet commitments (class 9). Accounts in this category are left out of the Revenue Statement and of the profit calculation.

The table below shows every category with its English name, the French name supplied for an OHADA company, and the groups of accounts (first two digits) that use it.

Code	Category (English)	Category (OHADA chart)	Used by accounts starting with
110	Share Capital	Capital social	10x, 14x
120	Retained Income	Réserves et report à nouveau	11x, 12x, 13x
130	Shareholders loans	Comptes courants d'associés	18x, 46x
140	Long term borrowings	Emprunts et dettes financières	16x, 17x
150	Other current liabilities	Autres dettes courantes	41x, 42x, 43x, 45x, 47x, 48x, 49x, 52x, 53x, 56x
160	Fixed assets	Immobilisations corporelles	22x, 23x, 24x, 25x, 28x, 29x
170	Investments	Immobilisations financières	26x, 27x, 29x
180	Other fixed assets	Immobilisations incorporelles et autres	20x, 21x, 28x, 29x
190	Inventory	Stocks	31x, 32x, 33x, 34x, 35x, 36x, 37x, 38x, 39x
200	Accounts receivable	Clients et comptes rattachés	41x
210	Bank	Trésorerie	50x, 51x, 52x, 53x, 57x, 58x, 59x
220	Other current assets	Autres créances et actifs circulants	40x, 42x, 43x, 44x, 45x, 46x, 47x, 48x, 49x, 54x
230	Accounts payable	Fournisseurs et comptes rattachés	40x
240	Tax	État et taxes	44x
250	Other long term liabilities	Autres dettes à long terme	15x, 19x
310	Sales	Ventes et produits d'exploitation	70x
330	Other Income	Autres produits	71x, 72x, 73x, 75x, 78x, 79x
340	Expenses	Charges d'exploitation	60x, 61x, 62x, 63x, 64x, 65x, 66x, 68x, 69x
355	Financial Income	Produits financiers	77x, 78x, 79x
356	Financial Expenses	Charges financières	67x
360	Taxation	Impôts sur les résultats	89x
380	HAO Income	Produits HAO	82x, 84x, 86x, 88x
385	HAO Expenses	Charges HAO	81x, 83x, 85x, 87x
999	Not on Financial Statements	Hors états financiers	90x, 91x, 92x, 93x, 94x, 95x, 96x, 97x, 98x, 99x

Two categories per account. Each account has a category for when its balance is a debit and another for when it is a credit. This is how one account can appear on either side of the balance sheet. For example:

Account	Debit balance	Credit balance
411 Clients	Accounts receivable	Other current liabilities (customer advances)
401 Fournisseurs	Other current assets (supplier advances)	Accounts payable
44 État	Other current assets (tax to recover)	Tax
52 Banques	Bank	Other current liabilities (overdraft)

Renaming the categories. The category list cannot be restructured, but its names can be changed: Control Panel → Company Parameters → Financial Categories → edit the translate column → Apply. To print the list, use Reports → General Ledger → Financial Categories.

Note. The category list itself cannot be restructured, only its names can be changed.

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OHADA Accounting · OHADA Chart of Accounts · OHADA Financial Statements