SYSCOHADA REVISED 2019 · NOTES 1 TO 47
The notes, generated from your entries.
47 notes under the Normal System, 4 notes S1 to S4 under the SMT: the mandatory detail behind the balance sheet and income statement, produced automatically instead of written by hand.
A balance sheet and an income statement show totals; the notes explain where they come from. The composition of a fixed-asset line, the schedule of receivables and payables, the accounting methods used, off-balance-sheet commitments: the 47 notes of the Normal System (S1 to S4 under the SMT) are a mandatory part of the SYSCOHADA bundle, as binding as the balance sheet itself.
Three types of notes, a visible status for each
SynkriaOps distinguishes what's computed, what's still to complete, and what you add freely.
Auto-filled
To complete
Free notes
Checked, not just displayed
A note, already filled in.
Columns N, N-1 and change: the same data as the general ledger, laid out in the regulatory format.
Why trust us
SYSCOHADA notes generated automatically with your financial statements.
- SYSCOHADA revised 2019
- NF203 standard
- Full isolation between files
- FEC export
- Sealed, tamper-proof entries
Notes: your questions
Number of notes, automation, free notes: what firms and SMEs ask us.
What are SYSCOHADA notes for?
The notes detail and support the amounts on the balance sheet and income statement: the composition of fixed assets, the schedule of receivables and payables, the accounting methods used, off-balance-sheet commitments. They are a mandatory part of the bundle, not an optional document.
How many notes are there under SYSCOHADA revised 2019?
47 numbered notes under the Normal System, covering every balance sheet and income statement line (fixed assets, inventory, receivables, payables, provisions, payroll costs...). Under the Système Minimal de Trésorerie (SMT), only 4 simplified notes S1 to S4 are required.
Are all notes filled in automatically?
No, and that's deliberate. Every note has a visible status: auto-filled when the amount comes straight from the general ledger, to complete when a text area or manual table needs filling in (e.g. the list of shareholders), or free note when you create a note yourself for something the standard doesn't provide for.
Can I add a note that doesn't exist in the SYSCOHADA catalogue?
Yes, through a free note: no SYSCOHADA code required, to document ongoing litigation, a subsequent event, or anything specific to your file worth flagging to the readers of the statements.
How does SynkriaOps guarantee the notes stay consistent with the balance sheet?
An integrity check verifies that each note's total exactly matches the balance-sheet or income-statement line it details. Discrepancies are flagged before the bundle can be validated.
More pages on financial statements
Normal System, SMT and notes: three regimes, one generation engine.
SYSCOHADA Normal System
Système Minimal de Trésorerie (SMT)
Financial statements overview
SYSCOHADA accounting
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