Accounting/OHADA Financial Statements

  

The statutory statements of an OHADA company — Bilan, Compte de résultat with the SIG, Tableau des flux de trésorerie and notes annexes: how to run them, what each line contains and how to check them.

This article assumes the company has been set up as described in OHADA Accounting. The chart of accounts is described in OHADA Chart of Accounts.

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.

1. Running the Statements

Open Main Screen → Reports → Financials and use the group États SYSCOHADA.

Report	What it shows
Bilan - Actif	Fixed assets, current assets and cash assets, with gross amount, amortisation and depreciation, and net amount.
Bilan - Passif	Equity, financial debts, current liabilities and cash liabilities.
Compte de résultat	The income statement with the soldes intermédiaires de gestion (marge commerciale, valeur ajoutée, EBE, résultat d'exploitation, résultat financier, résultat HAO and résultat net).
Tableau des flux de trésorerie	The cash-flow statement.
Notes 3A et 3C	The movement of fixed assets (gross) and of their amortisation and depreciation during the year.
Notes annexes	The notes that can be derived from the accounts.

Each report opens an options screen. Choose the period the report runs up to (the field for the final period) and tick Print Nil balances if you want lines without an amount to be printed. Then print or preview. Every report shows the year you chose and, next to it, the previous year.

Before you print. Post every batch: the statements read the posted ledger only.

2. Bilan – Actif

The columns are Brut (gross), Amort. et dépréc. (amortisation and depreciation), and the net amount for the year and for the previous year. The table shows which accounts feed each line. Ranges list the accounts of the supplied chart from the first to the last of the range.

Ref	Line as printed	Accounts of the supplied chart
AD	Immobilisations incorporelles	total: AE + AF + AG + AH
AE	Frais de développement et de prototypes	211; amortisation / depreciation: 281/001
AF	Brevets, licences, logiciels et droits similaires	212–214; amortisation / depreciation: 281/002, 281/003, 281/004
AG	Fonds commercial et droit au bail	215, 216; amortisation / depreciation: 281/005, 281/006
AH	Autres immobilisations incorporelles	201–206, 217–219; amortisation / depreciation: 291, 281/007, 281/008
AI	Immobilisations corporelles	total: AJ + AK + AL + AM + AN
AJ	Terrains	221–229; amortisation / depreciation: 282, 292
AK	Bâtiments	231–233, 237, 239; amortisation / depreciation: 293, 283/001, 283/002, 283/003, 283/007
AL	Aménagements, agencements et installations	234, 235, 238; amortisation / depreciation: 283/004, 283/005, 283/008
AM	Matériel, mobilier et actifs biologiques	241–244, 246–249; amortisation / depreciation: 294, 284/001, 284/002, 284/003, 284/004, 284/006, 284/007, 284/008
AN	Matériel de transport	245; amortisation / depreciation: 284/005
AP	Avances et acomptes versés sur immobilisations	251, 252; amortisation / depreciation: 295
AQ	Immobilisations financières	total: AR + AS
AR	Titres de participation	261–268; amortisation / depreciation: 296
AS	Autres immobilisations financières	271–278; amortisation / depreciation: 297
AZ	TOTAL ACTIF IMMOBILISÉ	total: AD + AI + AP + AQ
BA	Actif circulant HAO	414, 481–488 (debit balances); amortisation / depreciation: 498
BB	Stocks et encours	total: BC + BD + BE + BF
BC	Marchandises	311–318, 381, 387; amortisation / depreciation: 391, 398
BD	Matières premières et autres approvisionnements	321–338, 382, 383, 388; amortisation / depreciation: 392, 393
BE	En-cours	341–352; amortisation / depreciation: 394, 395
BF	Produits fabriqués	361–372, 386; amortisation / depreciation: 396, 397
BG	Créances et emplois assimilés	total: BH + BI + BJ
BH	Fournisseurs, avances versées	401–409 (debit balances); amortisation / depreciation: 490
BI	Clients	411, 412, 415–419 (debit balances); amortisation / depreciation: 491
BJ	Autres créances	421–477 (debit balances); amortisation / depreciation: 492–497
BK	TOTAL ACTIF CIRCULANT	total: BA + BB + BG
BQ	Titres de placement	501–508, 541–545; amortisation / depreciation: 590
BR	Valeurs à encaisser	511–518; amortisation / depreciation: 591
BS	Banques, chèques postaux, caisse et assimilés	571–588; 521–538, 561–566 (debit balances); amortisation / depreciation: 592–594
BT	TOTAL TRÉSORERIE-ACTIF	total: BQ + BR + BS
BU	Écart de conversion-Actif	478
BZ	TOTAL GÉNÉRAL	total: AZ + BK + BT + BU

3. Bilan – Passif

Credit balances are shown as positive amounts. The result of the year is calculated from the income and expense accounts (see Posting Rules That Matter).

Ref	Line as printed	Accounts of the supplied chart
CA	Capital	101–104
CB	Apporteurs, capital non appelé (-)	109
CC	Primes liées au capital social	105
CD	Écarts de réévaluation	106
CE	Réserves indisponibles	111–113
CF	Réserves libres	118
CG	Report à nouveau (+ ou -)	121, 129
CH	Résultat net de l'exercice (bénéfice + ou perte -)	130–139
CJ	Subventions d'investissement	141–148
CL	Provisions réglementées et fonds assimilés	151–158
CP	TOTAL CAPITAUX PROPRES ET RESSOURCES ASSIMILÉES	total: CA + CB + CC + CD + CE + CF + CG + CH + CJ + CL
DA	Emprunts et dettes financières diverses	161–168, 181–188
DB	Dettes de location-acquisition	172–178
DC	Provisions pour risques et charges	191–198
DD	TOTAL DETTES FINANCIÈRES ET RESSOURCES ASSIMILÉES	total: DA + DB + DC
DF	TOTAL RESSOURCES STABLES	total: CP + DD
DH	Dettes circulantes HAO	414, 481–488 (credit balances)
DI	Clients, avances reçues	411, 412, 415–419 (credit balances)
DJ	Fournisseurs d'exploitation	401–409 (credit balances)
DK	Dettes fiscales et sociales	421–449 (credit balances)
DM	Autres dettes	451–477 (credit balances)
DN	Provisions pour risques à court terme	499, 599
DP	TOTAL PASSIF CIRCULANT	total: DH + DI + DJ + DK + DM + DN
DQ	Banques, crédits d'escompte	564, 565 (credit balances)
DR	Banques, établissements financiers et crédits de trésorerie	521–538, 561, 566 (credit balances)
DT	TOTAL TRÉSORERIE-PASSIF	total: DQ + DR
DV	Écart de conversion-Passif	479
DZ	TOTAL GÉNÉRAL	total: DF + DP + DT + DV

4. Compte de résultat and the SIG

Income and expenses are both shown as positive amounts, and the intermediate balances are calculated as shown in the second table.

Ref	Line as printed	Accounts of the supplied chart
TA	Ventes de marchandises	701
RA	Achats de marchandises	601
RB	Variation de stocks de marchandises	603/001
XA	MARGE COMMERCIALE	total: TA − RA − RB
TB	Ventes de produits fabriqués	702–704
TC	Travaux, services vendus	705, 706
TD	Produits accessoires	707
XB	CHIFFRE D'AFFAIRES	total: TA + TB + TC + TD
TE	Production stockée (ou déstockage)	734–737
TF	Production immobilisée	721–726
TG	Subventions d'exploitation	711–718
TH	Autres produits	752–759
TI	Transferts de charges d'exploitation	781
RC	Achats de matières premières et fournitures liées	602
RD	Variation de stocks de matières premières et fournitures liées	603/002
RE	Autres achats	604–608
RF	Variation de stocks d'autres approvisionnements	603/003
RG	Transports	611–618
RH	Services extérieurs	621–638
RI	Impôts et taxes	641–648
RJ	Autres charges	651–659
XC	VALEUR AJOUTÉE	total: XA + TB + TC + TD + TE + TF + TG + TH + TI − RC − RD − RE − RF − RG − RH − RI − RJ
RK	Charges de personnel	661–668
XD	EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)	total: XC − RK
TJ	Reprises d'amortissements, de provisions et dépréciations	791, 798
RL	Dotations aux amortissements, aux provisions et dépréciations	681, 691
XE	RÉSULTAT D'EXPLOITATION	total: XD + TJ − RL
TK	Revenus financiers et assimilés	771–779
TL	Reprises de provisions et dépréciations financières	797
TM	Transferts de charges financières	787
RM	Frais financiers et charges assimilées	671–679
RN	Dotations aux provisions et aux dépréciations financières	687, 697
XF	RÉSULTAT FINANCIER	total: TK + TL + TM − RM − RN
XG	RÉSULTAT DES ACTIVITÉS ORDINAIRES	total: XE + XF
TN	Produits des cessions d'immobilisations	821–826
TO	Autres produits HAO	841–849, 861–868, 881–888
RO	Valeurs comptables des cessions d'immobilisations	811–816
RP	Autres charges HAO	831–839, 851–858
XH	RÉSULTAT HORS ACTIVITÉS ORDINAIRES	total: TN + TO − RO − RP
RQ	Participation des travailleurs	871–878
RS	Impôts sur le résultat	891–899
XI	RÉSULTAT NET	total: XG + XH − RQ − RS

The intermediate balances (SIG):

Ref	Line as printed	Formula
XA	MARGE COMMERCIALE	TA − RA − RB
XB	CHIFFRE D'AFFAIRES	TA + TB + TC + TD
XC	VALEUR AJOUTÉE	XA + TB + TC + TD + TE + TF + TG + TH + TI − RC − RD − RE − RF − RG − RH − RI − RJ
XD	EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)	XC − RK
XE	RÉSULTAT D'EXPLOITATION	XD + TJ − RL
XF	RÉSULTAT FINANCIER	TK + TL + TM − RM − RN
XG	RÉSULTAT DES ACTIVITÉS ORDINAIRES	XE + XF
XH	RÉSULTAT HORS ACTIVITÉS ORDINAIRES	TN + TO − RO − RP
XI	RÉSULTAT NET	XG + XH − RQ − RS

5. Tableau des flux de trésorerie

The statement explains how the cash of the company changed during the year. The operating flows are calculated from the Bilan and the Compte de résultat, and the investing and financing flows from the total debits and credits posted during the year to the accounts concerned.

Ref	Line as printed	How it is calculated
ZA	Trésorerie nette au 1er janvier	Cash assets (BT) less cash liabilities (DT) of the previous year, from the Bilan.
	Flux de trésorerie provenant des activités opérationnelles
FA	Capacité d'autofinancement globale (CAFG)	EBE (XD) + revenus financiers (TK) + transferts de charges financières (TM) + autres produits HAO (TO) − frais financiers (RM) − autres charges HAO (RP) − participation des travailleurs (RQ) − impôts sur le résultat (RS). Disposals of fixed assets, depreciation and provisions are left out.
FB	- Actif circulant HAO	Change of Actif circulant HAO (BA) between the two year ends, with the sign reversed (an increase is a cash outflow).
FC	- Variation des stocks	Change of Stocks et encours (BB), sign reversed.
FD	- Variation des créances et emplois assimilés	Change of Créances et emplois assimilés (BG), sign reversed.
FE	+ Variation du passif circulant	Change of Passif circulant (DP): an increase is a cash inflow.
ZB	Flux de trésorerie provenant des activités opérationnelles	FA + FB + FC + FD + FE
	Flux de trésorerie provenant des activités d'investissement
FF	- Décaissements liés aux acquisitions d'immobilisations incorporelles	Debits posted during the year to accounts 20 and 21.
FG	- Décaissements liés aux acquisitions d'immobilisations corporelles	Debits posted during the year to accounts 22 to 25 (land, buildings, equipment, advances on fixed assets).
FH	- Décaissements liés aux acquisitions d'immobilisations financières	Debits posted during the year to accounts 26 and 27.
FI	+ Encaissements liés aux cessions d'immobilisations incorporelles et corporelles	Credits less debits on accounts 821 and 822 (disposals of intangible and tangible assets).
FJ	+ Encaissements liés aux cessions d'immobilisations financières	Credits less debits on account 826 (disposals of financial assets).
ZC	Flux de trésorerie provenant des activités d'investissement	FF + FG + FH + FI + FJ
	Flux de trésorerie provenant du financement par les capitaux propres
FK	+ Augmentations de capital par apports nouveaux	Credits posted to accounts 101 to 103 and 105 (capital and premiums).
FL	+ Subventions d'investissement reçues	Credits posted to accounts 141, 142 and 148.
FM	- Prélèvements sur le capital	Debits posted to accounts 101 to 103.
FN	- Dividendes versés	Debits posted to account 465 (dividends payable).
ZD	Flux de trésorerie provenant des capitaux propres	FK + FL + FM + FN
	Trésorerie provenant du financement par les capitaux étrangers
FO	+ Emprunts	Credits posted to account 16, except 166 (accrued interest).
FP	+ Autres dettes financières	Credits posted to accounts 17 and 18, except 176 and 183 (accrued interest).
FQ	- Remboursements des emprunts et autres dettes financières	Debits posted to accounts 16, 17 and 18, except 166, 176 and 183.
ZE	Flux de trésorerie provenant des capitaux étrangers	FO + FP + FQ
ZF	Flux de trésorerie provenant des activités de financement	ZD + ZE
ZG	VARIATION DE LA TRÉSORERIE NETTE DE LA PÉRIODE	ZB + ZC + ZF
ZH	Trésorerie nette au 31 décembre	ZG + ZA
ZK	Contrôle : trésorerie-actif moins trésorerie-passif	Cash assets (BT) less cash liabilities (DT) at the end of the period, from the Bilan.
ZL	Écart de contrôle	ZH − ZK

The control line. The last line, Écart de contrôle (ZL), compares the cash movement calculated from the lines above with the actual change of cash on the Bilan. It should be zero, and a zero prints as a blank. A difference means that the year contains movements that the lines cannot explain, for example an increase of capital by incorporating reserves (which involves no cash), an entry posted directly between two accounts of the same group, or a foreign-exchange difference.

Note. The TFT is an indirect-method statement built from balances and totals of movements. It should be reviewed by your accountant, in particular the classification of the movements of capital and of borrowings.

6. Notes 3A and 3C – Fixed Assets

Note 3A shows, for each line of fixed assets, the gross value at the start of the year, the additions, the reductions (disposals) and the gross value at the end. Note 3C shows the same for the accumulated amortisation and depreciation: the amount at the start, the charge for the year, the amounts released (for example when an asset is sold) and the amount at the end. The closing amounts agree with the Brut and Amort. et dépréc. columns of the Bilan – Actif.

7. Notes Annexes

The report prints the following notes, each with its accounts. For the notes on assets (4 to 11) the columns are gross, amortisation and depreciation, net and the previous year; for the others, the year and the previous year. A note that has no amount in either year is left out unless you tick Print Nil balances.

Note	Title	Columns	Accounts of the supplied chart
4	Immobilisations financières	Gross, amortisation/depreciation, net, previous year	261–278; amortisation / depreciation: 296, 297
5	Actif circulant HAO	Gross, amortisation/depreciation, net, previous year	414, 481–488; amortisation / depreciation: 498
6	Stocks et encours	Gross, amortisation/depreciation, net, previous year	311–388; amortisation / depreciation: 391–398
7	Clients	Gross, amortisation/depreciation, net, previous year	411, 412, 415–419; amortisation / depreciation: 491
8	Autres créances	Gross, amortisation/depreciation, net, previous year	421–477; amortisation / depreciation: 492–497
9	Titres de placement	Gross, amortisation/depreciation, net, previous year	501–508, 541–545; amortisation / depreciation: 590
10	Valeurs à encaisser	Gross, amortisation/depreciation, net, previous year	511–518; amortisation / depreciation: 591
11	Banques, chèques postaux, caisse et assimilés	Gross, amortisation/depreciation, net, previous year	521–538, 561–588; amortisation / depreciation: 592–594
13	Capital	Year and previous year	101–104, 109
14	Primes et réserves	Year and previous year	105, 106, 111–118
15A	Subventions d'investissement	Year and previous year	141–148
15B	Provisions réglementées et fonds assimilés	Year and previous year	151–158
16A	Dettes financières et ressources assimilées	Year and previous year	161–198
17	Fournisseurs d'exploitation	Year and previous year	401–409
18	Dettes fiscales et sociales	Year and previous year	421–449
19	Autres dettes et provisions pour risques à court terme	Year and previous year	451–477, 499, 599
20	Banques, crédits d'escompte et de trésorerie	Year and previous year	521–538, 561–566
21	Chiffre d'affaires et autres produits	Year and previous year	701–759, 781
22	Achats	Year and previous year	601, 602, 604–608
23	Transports	Year and previous year	611–618
24	Services extérieurs	Year and previous year	621–638
25	Impôts et taxes	Year and previous year	641–648
26	Autres charges	Year and previous year	651–659
27A	Charges de personnel	Year and previous year	661–668
28	Dotations aux amortissements, provisions et dépréciations d'exploitation	Year and previous year	681, 691
29	Charges et revenus financiers	Year and previous year	671–679, 687, 697, 771–779, 787, 797
30	Autres charges et produits HAO	Year and previous year	811–899

8. Checking Your Figures

Check	What to expect
Total actif (BZ) and Total passif (DZ)	They are equal, for the year and for the previous year.
Résultat net (XI) and the result on the Bilan	The result on the Compte de résultat equals Résultat net de l'exercice (CH) on the Bilan – Passif.
Trésorerie (BT, DT) and the TFT	The cash at the end of the TFT (ZH) equals cash assets less cash liabilities on the Bilan, so the control line ZL is zero.
Notes and statements	The total of a note equals its line on the statement, for example the total of note 6 equals Stocks et encours (BB) and the total of note 24 equals Services extérieurs (RH).
Fixed assets	The closing amounts of notes 3A and 3C equal the gross and the amortisation of Total actif immobilisé (AZ).

If Total actif and Total passif differ, check first that every batch has been posted and that the year-end balances were carried forward.

9. Limitations

• The statements follow the revised SYSCOHADA layout, and the lines are filled from the accounts by the rules in the tables above. Have them reviewed by a qualified accountant for your country before you file.
• The Tableau des flux de trésorerie is built from balances and totals of movements. Non-cash entries and foreign-exchange effects are not separated.
• The notes annexes cover only what the accounts contain. The notes that need other information (for example staff numbers, guarantees and commitments given, and the narrative notes) and the country-specific filing forms are not produced.
• Amounts are in the company's home currency.

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OHADA Accounting · OHADA Chart of Accounts · OHADA Financial Statements