Sylvain: Add language switch

2026-09-18T22:17:48Z

Add language switch

← Older revision		Revision as of 22:17, 18 September 2026
Line 1:		Line 1:
	{{DISPLAYTITLE:OHADA (SYSCOHADA) Accounting}}		{{DISPLAYTITLE:OHADA (SYSCOHADA) Accounting}}
			{{Langbar\|en=Accounting/OHADA Accounting\|fr=Accounting/OHADA Accounting/fr}}
	'''How to set up and run a company on the OHADA (SYSCOHADA) chart of accounts — company creation, control accounts, VAT, year end and the statutory financial statements.'''		'''How to set up and run a company on the OHADA (SYSCOHADA) chart of accounts — company creation, control accounts, VAT, year end and the statutory financial statements.'''

Sylvain: Add OHADA pages

2026-09-18T21:46:41Z

Add OHADA pages

New page

{{DISPLAYTITLE:OHADA (SYSCOHADA) Accounting}}
'''How to set up and run a company on the OHADA (SYSCOHADA) chart of accounts — company creation, control accounts, VAT, year end and the statutory financial statements.'''

This article covers what is specific to keeping the books of an OHADA company in Solace Accounting. Journals, customer and supplier accounts and bank reconciliation work as described in [[Accounting]], and company creation in general is described in [[General Setup]]. Two companion articles go deeper: [[Accounting/OHADA Chart of Accounts|OHADA Chart of Accounts and Financial Categories]] and [[Accounting/OHADA Financial Statements|OHADA Financial Statements]].

__TOC__

<div style="background:#f2e6c9;border:1px solid #b8860b;padding:10px 14px;margin:10px 0;">
'''Scope and responsibility.''' The statements are produced from the accounts by fixed rules that follow the revised SYSCOHADA layout. They are a working aid: they do not replace the official filing forms, the notes that need information outside the accounts, or the review of a qualified accountant. Have them reviewed for your own country before you file.
</div>

== 1. Purpose and Scope ==
OHADA is the organisation for the harmonisation of business law in Africa. Its member states apply one accounting standard, SYSCOHADA, with a fixed chart of accounts (classes 1 to 9) and a fixed set of statutory statements. Solace Accounting supports it with a ready-made chart, French financial category names and a group of statutory reports.

{| class="wikitable"
! Area !! What Solace provides
|-
| '''Chart of accounts''' || The complete SYSCOHADA chart, classes 1 to 9, loaded when you create the company (see [[Accounting/OHADA Chart of Accounts|OHADA Chart of Accounts]]).
|-
| '''Financial categories''' || Every account is already tied to the category that drives the standard reports, and the category names are supplied in French.
|-
| '''Company defaults''' || Control accounts, financial year, VAT rate, invoice title and the first inventory group are set for an OHADA company (§2).
|-
| '''Statutory statements''' || Bilan (Actif and Passif), Compte de résultat with the soldes intermédiaires de gestion, Tableau des flux de trésorerie, and notes annexes (see [[Accounting/OHADA Financial Statements|OHADA Financial Statements]]).
|}

'''Not included:''' the earlier (2000) layout of the statements and the TAFIRE; the notes that need information which is not held in the accounts (for example staff numbers, guarantees given and the narrative notes); and country-specific filing forms such as the DRC fiscal return. See §7.

== 2. Creating an OHADA Company ==
Create the company with the '''New Company Assistant''' (see [[General Setup]]). The steps that matter for OHADA are:

# Start the '''New Company Assistant''' and enter the company name, address and registration numbers as for any company.
# On the chart-of-accounts step, select '''OHADA cadre des comptes''' in the list of charts. The grid shows the accounts that will be created.
# Check the financial period. For an OHADA company the assistant proposes a calendar year starting on 1 January, with 12 periods, and names the first period '''EXERCICE''' followed by the year. You can change the start date and the number of periods.
# Finish the assistant. It loads the chart and applies the OHADA settings below.

{| class="wikitable"
! Setting !! Value for an OHADA company
|-
| '''Account numbers''' || The three-digit OHADA number followed by a three-digit sub-account. For example sub-account 001 of account 411 is number 4110001.
|-
| '''Customers control account''' || 4110001 – Clients
|-
| '''Suppliers control account''' || 4010001 – Fournisseurs
|-
| '''Retained income account''' || 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
|-
| '''Standard tax type''' || VAT at 16%, the standard rate in the Democratic Republic of Congo. Set the rate for your country under ''Control Panel → Company Parameters → Tax Processing'' before you issue invoices, and check the current rate with your tax authority.
|-
| '''Sales document title''' || FACTURE (copies print as COPIE FACTURE).
|-
| '''Default inventory group''' || Sales 7010001, stock 3110001, cost of sales 6010001, purchase variance 6010001, other variance and adjustments 6030001.
|-
| '''Financial category names''' || In French (for example ''Capital social'', ''Produits financiers''), see ''Control Panel → Company Parameters → Financial Categories''.
|-
| '''Accounting standard''' || The company is recorded as a SYSCOHADA company, which shows the ''États SYSCOHADA'' group of reports (§3).
|}

'''What the assistant does not set up:''' the home currency, the journals and the bank accounts. Set the currency under ''Control Panel → Company Parameters'' before you post. For journals, create the ones your accountant uses (typically purchases, sales, bank, cash and miscellaneous operations) as described in [[Accounting#Setting Up Journals and Entry Types|Setting Up Journals and Entry Types]]. Opening balances are entered as in [[Accounting#Opening Balances|Opening Balances]].

== 3. Existing Companies and the Statements Menu ==
The '''États SYSCOHADA''' group appears under ''Main Screen → Reports → Financials'' only for a company that Solace recognises as an OHADA company. That is a company created with the OHADA chart through the New Company Assistant, and also an older company whose account numbers use the three-plus-three layout and whose customers control account starts with 411. If the group is missing for a company that keeps its books to SYSCOHADA, check that the customers control account under ''Control Panel → Company Parameters'' is a 411 account.

Companies that already exist receive the new financial categories (Financial Income, Financial Expenses, HAO Income, HAO Expenses and Not on Financial Statements) automatically the first time they are opened after the upgrade.

== 4. Posting Rules That Matter ==
{| class="wikitable"
! Rule !! Why
|-
| '''Post to sub-accounts, not to headings.''' || An account that has sub-accounts is a heading, for example 411 Clients. Post to its sub-accounts, for example 411 sub-account 001. Solace refuses a posting to a main account that has sub-accounts.
|-
| '''Use the control accounts for customers and suppliers.''' || Customer and supplier transactions go through the customers control account 4110001 and the suppliers control account 4010001, so that the statements pick up the balances correctly.
|-
| '''Post every batch before printing.''' || The statements read the posted ledger only. Entries that are still in an unposted batch do not appear.
|-
| '''Keep to the OHADA numbering.''' || The statements place an account by its number. A new account numbered 622 is shown under “Services extérieurs”, a new account numbered 701 under “Ventes de marchandises”.
|-
| '''Do not post the result of the year yourself.''' || The Bilan calculates ''Résultat net de l'exercice'' from the income and expense accounts. If you also post the result to accounts 131 or 139, it is counted twice. Leave those accounts unused unless your accountant has closed the year outside Solace.
|}

== 5. Year End ==
Run the '''Year-End Assistant''' (''Control Panel → Tools'') as described in [[General Setup]]. It creates the next financial period and carries the balance-sheet balances forward. The statements show the previous year next to the current year, so keep the previous year's balances unchanged after you have printed the statements.

== 6. First-Time Setup Checklist ==
# Create the company with the New Company Assistant and the chart '''OHADA cadre des comptes'''.
# Set the home currency and check the VAT rate under ''Control Panel → Company Parameters''.
# Create the journals your accountant uses.
# Enter the opening balances and the customer and supplier balances.
# Post the transactions, always to sub-accounts.
# Post all batches, then print the statements from ''Reports → Financials → États SYSCOHADA'' and check them (see [[Accounting/OHADA Financial Statements#8. Checking Your Figures|Checking Your Figures]]).
# Have your accountant review the statements before they are filed.

== 7. Limitations ==
* The statements follow the revised SYSCOHADA layout (Acte uniforme relatif au droit comptable et à l'information financière, in force since 2018). The layout of 2000 and the TAFIRE are not produced.
* The lines are filled from the accounts by fixed rules (listed in [[Accounting/OHADA Financial Statements|OHADA Financial Statements]]). They have not been checked by a qualified accountant for every country. Review them for your own country before you file.
* Only the notes annexes that can be derived from the accounts are produced. Notes that need other information have to be prepared outside Solace.
* Country-specific filing forms are not produced, for example the fiscal return (liasse fiscale or Déclaration statistique et fiscale) of the Democratic Republic of Congo.
* Solace shows amounts in the company's home currency. The assistant does not choose the currency for you.

== Glossary ==
{| class="wikitable"
! Term !! Meaning
|-
| OHADA || Organisation pour l'Harmonisation en Afrique du Droit des Affaires, the organisation whose member states share the accounting standard.
|-
| SYSCOHADA || The OHADA accounting standard: chart of accounts, rules and statutory statements.
|-
| Bilan || Balance sheet, printed as two reports: Actif (assets) and Passif (equity and liabilities).
|-
| Compte de résultat || Income statement.
|-
| SIG || Soldes intermédiaires de gestion: the intermediate balances of the income statement (marge commerciale, valeur ajoutée, EBE, résultat d'exploitation and so on).
|-
| EBE || Excédent brut d'exploitation, gross operating surplus.
|-
| CAFG || Capacité d'autofinancement globale, the cash generated by the year's activity before changes in working capital.
|-
| TFT || Tableau des flux de trésorerie, the cash-flow statement.
|-
| HAO || Hors activités ordinaires: income and expenses outside the ordinary activities of the business (class 8).
|-
| Notes annexes || The notes to the financial statements.
|-
| Poste || A line of a statutory statement, identified by a two-letter reference such as AE or XI.
|}

----
[[Accounting/OHADA Accounting|OHADA Accounting]] · [[Accounting/OHADA Chart of Accounts|OHADA Chart of Accounts]] · [[Accounting/OHADA Financial Statements|OHADA Financial Statements]]
[[Category:Accounting]] [[Category:Solace Accounting]] [[Category:OHADA]]

Accounting/OHADA Accounting - Revision history

Sylvain: Add language switch

Sylvain: Add OHADA pages