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	{{DISPLAYTITLE:OHADA Chart of Accounts and Financial Categories}}		{{DISPLAYTITLE:OHADA Chart of Accounts and Financial Categories}}
			{{Langbar\|en=Accounting/OHADA Chart of Accounts\|fr=Accounting/OHADA Chart of Accounts/fr}}
	'''How the SYSCOHADA chart of accounts is organised in Solace — classes, account numbers, control accounts and the financial categories that drive the reports.'''		'''How the SYSCOHADA chart of accounts is organised in Solace — classes, account numbers, control accounts and the financial categories that drive the reports.'''

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{{DISPLAYTITLE:OHADA Chart of Accounts and Financial Categories}}
'''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 [[Accounting#Chart of Accounts and Account Types|Chart of Accounts and Account Types]]; for company setup see [[Accounting/OHADA Accounting|OHADA Accounting]]; for the statements see [[Accounting/OHADA Financial Statements|OHADA Financial Statements]].

__TOC__

== 1. Classes of the Chart ==
The SYSCOHADA chart is organised in nine classes, identified by the first digit of the account number.

{| class="wikitable"
|-
! 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.

{| class="wikitable"
! 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 [[Accounting#Managing Ledger Accounts|Managing Ledger Accounts]] and keep to the OHADA numbering, because the statements place an account by its number (see [[Accounting/OHADA Financial Statements|OHADA Financial Statements]]).

== 3. Control Accounts ==
Some accounts play a special role. The New Company Assistant sets them for an OHADA company:

{| class="wikitable"
! 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 [[Accounting#Chart of Accounts and Account Types|Chart of Accounts and Account Types]]). The OHADA chart uses the general categories and adds five for the needs of the SYSCOHADA statements:

{| class="wikitable"
! 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.

{| class="wikitable"
|-
! 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:

{| class="wikitable"
! 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''.

<div style="background:#f2e6c9;border:1px solid #b8860b;padding:10px 14px;margin:10px 0;">
'''Note.''' The category list itself cannot be restructured, only its names can be changed.
</div>

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[[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 Chart of Accounts - Revision history

Sylvain: Add language switch

Sylvain: Add OHADA pages