Revised SYSCOHADA framework
OHADA chart of accounts: the list of accounts
The 9 classes, the 77 two-digit accounts and the 432 three-digit accounts of the revised SYSCOHADA chart of accounts, shared by the 17 OHADA countries. With how to read an account number and the accounts you use every day.
Chart preloaded in every company file, 14-day free trial.
How to read an account number
Each digit narrows down the previous one. The first gives the class, the second the main account, the third the sub-account; further digits are sub-accounts a company can open for its own needs.
- 6 Ordinary activity expenses
- 60 Purchases and changes in inventory
- 601 Purchases of goods
- 6011 Purchases of goods within the Region
The 9 classes and where they appear in the financial statements
| Class | Name | Where it appears |
|---|---|---|
| 1 | Long-term resources and equity accounts | Balance sheet, liabilities |
| 2 | Non-current assets | Balance sheet, assets |
| 3 | Inventories | Balance sheet, assets |
| 4 | Third-party accounts | Balance sheet, assets or liabilities |
| 5 | Cash and cash equivalents | Balance sheet, assets or liabilities |
| 6 | Ordinary activity expenses | Income statement, expenses |
| 7 | Ordinary activity income | Income statement, income |
| 8 | Other expenses and income | Income statement, HAO and tax |
| 9 | Off-balance-sheet commitments | Off balance sheet |
The accounts you will use every day
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401 Trade payables 411 Trade receivables
What you owe your suppliers, what your customers owe you. SynkriaOps opens one sub-account per third party.
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443 State, output VAT 445 State, recoverable input VAT
Output VAT on your sales and recoverable VAT on your purchases.
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521 Local bank accounts 552 Electronic money, mobile phone 571 Cash on hand, head office
Bank, Mobile Money (Orange Money, MTN MoMo, Wave, Moov) and cash: three separate cash accounts.
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408 Suppliers, invoices not yet received 418 Customers, accrued income
At year end: purchases and sales of the year whose invoice has not yet arrived or not yet been issued.
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476 Prepaid expenses 477 Deferred income
At year end: the share of expenses and income already booked that relates to the next year.
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416 Disputed or doubtful trade receivables
Customers whose payment has become uncertain, before recording an impairment.
The list of accounts, class by class
Names from the revised SYSCOHADA chart as delivered in SynkriaOps. Sub-accounts with four digits or more are not reproduced here.
Class 1 Long-term resources and equity accounts
10 Capital
- 101 Share capital
- 102 Capital through endowment
- 103 Personal capital
- 104 Owner's account
- 105 Premiums related to equity
- 106 Revaluation surplus
- 109 Subscriber, subscribed capital, not called
11 Reserves
- 111 Legal reserve
- 112 Statutory or contractual reserves
- 113 Regulated reserves
- 118 Other reserves
12 Retained earnings (carried forward)
- 121 Retained earnings carried forward, credit balance
- 129 Retained earnings carried forward, debit balance
13 Net income for the financial year
- 130 Result pending appropriation
- 131 Net result: profit
- 132 Gross trading margin (MC)
- 133 Value added (VA)
- 134 Gross operating surplus (EBE)
- 135 Operating result (RE)
- 136 Financial result (RF)
- 137 Result from ordinary activities (RAO)
- 138 Result from extraordinary activities (RHAO)
- 139 Net result: loss
14 Investment grants
- 141 Capital grants
- 148 Other investment grants
15 Regulated provisions and assimilated funds
- 151 Tax-driven (accelerated) depreciation
- 152 Capital gains on disposal to be reinvested
- 153 Regulated funds
- 154 Special revaluation provision
- 155 Regulated provisions relating to non-current assets
- 156 Regulated provisions relating to inventories
- 157 Provision for investment
- 158 Other regulated provisions and funds
16 Borrowings and assimilated liabilities
- 161 Bond issues
- 162 Borrowings and liabilities from credit institutions
- 163 Advances received from the State
- 164 Advances received and blocked current accounts
- 165 Deposits and guarantees received
- 166 Accrued interest
- 167 Advances under specific conditions
- 168 Other borrowings and liabilities
17 Lease-acquisition liabilities
- 172 Lease-acquisition liabilities/real estate finance lease
- 173 Lease-acquisition liabilities/movable property finance lease
- 174 Lease-acquisition liabilities/hire-purchase
- 176 Accrued interest
- 178 Other lease-acquisition liabilities
18 Liabilities related to investments and inter-company accounts of joint establishments and joint ventures
- 181 Liabilities related to investments
- 182 Liabilities related to joint ventures
- 183 Accrued interest on liabilities related to investments
- 184 Blocked permanent accounts of establishments and branches
- 185 Unblocked permanent accounts of establishments and branches
- 186 Inter-company accounts, expenses
- 187 Inter-company accounts, income
- 188 Inter-company accounts of joint ventures
19 Financial provisions for liabilities and charges
- 191 Provisions for litigation
- 192 Provisions for warranties given to customers
- 193 Provisions for losses on contracts with future completion
- 194 Provisions for foreign exchange losses
- 195 Provisions for taxes
- 196 Provisions for pensions and similar obligations
- 197 Provision for restructuring
- 198 Other financial provisions for liabilities and charges
Class 2 Non-current assets
21 Intangible assets
- 211 Development costs
- 212 Patents, licences, concessions and similar rights
- 213 Software and websites
- 214 Trademarks
- 215 Goodwill
- 216 Leasehold right
- 217 Start-up investments
- 218 Other intangible rights and items
- 219 Intangible assets under construction
22 Land
- 221 Agricultural and forestry land
- 222 Undeveloped land
- 223 Built-on land
- 224 Land improvement works
- 225 Quarry land, subsoil
- 226 Developed land
- 227 Land placed under concession
- 228 Other land
- 229 Land development in progress
23 Buildings, technical installations and fixtures
- 231 Industrial, agricultural, administrative and commercial buildings on own land
- 232 Industrial, agricultural, administrative and commercial buildings on third-party land
- 233 Infrastructure works
- 234 Fixtures, fittings and technical installations
- 235 Office fittings
- 237 Industrial, agricultural and commercial buildings placed under concession
- 238 Other installations and fittings
- 239 Buildings, fixtures, fittings and installations under construction
24 Equipment, furniture and biological assets
- 241 Industrial and commercial plant and equipment
- 242 Agricultural plant and equipment
- 243 Equipment, furniture and biological assets returnable and identifiable packaging
- 244 Equipment and furniture
- 245 Transport equipment
- 246 Biological assets
- 247 Fixtures and fittings of equipment and biological assets
- 248 Other equipment and furniture
- 249 Equipment and biological assets under construction
25 Advances and down payments on non-current assets
- 251 Advances and down payments on intangible assets
- 252 Advances and down payments on tangible assets
26 Investment securities (equity interests)
- 261 Investment securities in companies under exclusive control
- 262 Investment securities in companies under joint control
- 263 Investment securities in companies conferring significant influence
- 265 Interests in professional organisations
- 266 Interests in economic interest groupings (GIE)
- 268 Other investment securities (equity interests)
27 Other financial assets
- 271 Loans and receivables
- 272 Loans to staff
- 273 Receivables from the State
- 274 Fixed-asset securities
- 275 Deposits and guarantees paid
- 276 Accrued interest
- 277 Receivables related to equity interests and advances to GIE
- 278 Miscellaneous financial assets
28 Depreciation and amortization
- 281 Amortization of intangible assets
- 282 Depreciation of land
- 283 Depreciation of buildings, technical installations and fixtures
- 284 Depreciation of equipment
29 Impairment
- 291 Impairment of intangible assets
- 292 Impairment of land
- 293 Impairment of buildings, technical installations and fixtures
- 294 Impairment of equipment, furniture and biological assets
- 295 Impairment of advances and down payments on non-current assets
- 296 Impairment of investment securities (equity interests)
- 297 Impairment of other financial assets
Class 3 Inventories
31 Goods (merchandise)
- 311 Goods A
- 312 Goods B
- 318 Goods from non-ordinary activities (HAO)
32 Raw materials and related supplies
- 321 Materials A
- 322 Materials B
- 323 Supplies (A, B)
33 Other supplies
- 331 Consumable materials
- 332 Workshop and plant supplies
- 333 Store supplies
- 334 Office supplies
- 335 Packaging
- 338 Other materials
34 Products in progress
- 341 Products in progress
- 342 Work in progress
- 343 Intermediate products in progress
- 344 Residual products in progress
35 Services in progress
- 351 Studies in progress
- 352 Services in progress
36 Finished goods
- 361 Finished goods A
- 362 Finished goods B
37 Intermediate and residual products
- 371 Intermediate products
- 372 Residual products
38 Goods in transit, on consignment or on deposit
- 381 Goods in transit
- 382 Raw materials and related supplies in transit
- 383 Other supplies in transit
- 386 Finished goods in transit
- 387 Stock on consignment or on deposit
- 388 Stock from property, plant and equipment retired or scrapped
39 Impairment of inventories and work in progress
- 391 Impairment of inventories of goods
- 392 Impairment of inventories of raw materials and related supplies
- 393 Impairment of inventories of other supplies
- 394 Impairment of production in progress
- 395 Impairment of services in progress
- 396 Impairment of inventories of finished goods
- 397 Impairment of inventories of intermediate and residual products
- 398 Impairment of inventories in transit, on consignment or on deposit
Class 4 Third-party accounts
40 Suppliers and related accounts
- 401 Trade payables
- 402 Suppliers, notes payable
- 404 Suppliers of current acquisition of non-current assets
- 408 Suppliers, invoices not yet received
- 409 Suppliers, debit balances
41 Customers and related accounts
- 411 Trade receivables
- 412 Customers, notes receivable in portfolio
- 413 Customers, cheques, notes and other unpaid instruments
- 414 Receivables on current disposals of non-current assets
- 415 Customers, discounted notes not yet due
- 416 Disputed or doubtful trade receivables
- 418 Customers, accrued income
- 419 Customers, credit balances
42 Personnel
- 421 Personnel, advances and down payments
- 422 Personnel, remuneration payable
- 423 Personnel, attachments, garnishments
- 424 Personnel, internal social works
- 425 Personnel representatives
- 426 Personnel, profit-sharing and capital participation
- 427 Personnel deposits
- 428 Personnel, accrued expenses and accrued income
43 Social security bodies
- 431 Social security
- 432 Supplementary pension funds
- 433 Other social security bodies
- 438 Social security bodies, accrued expenses and accrued income
44 State and public authorities
- 441 State, tax on profits
- 442 State, other taxes and duties
- 443 State, output VAT
- 444 State, VAT payable or VAT credit
- 445 State, recoverable input VAT
- 446 State, other taxes on turnover
- 447 State, taxes withheld at source
- 448 State, accrued expenses and accrued income
- 449 State, miscellaneous receivables and payables
45 International bodies
- 451 Transactions with african bodies
- 452 Transactions with other international bodies
- 458 International bodies, endowment funds and grants to be received
46 Contributors, partners and group
- 461 Contributors, capital transactions
- 462 Partners, current accounts
- 463 Partners, joint transactions
- 465 Partners, dividends payable
- 466 Group, current accounts
- 467 Shareholders, amounts due on called-up capital
47 Sundry debtors and creditors
- 471 Sundry debtors and creditors
- 472 Payments remaining to be made on unpaid investment securities
- 473 Intermediary, transactions made on behalf of third parties
- 474 Periodic allocation of expenses and income
- 475 Transitory account, special adjustment related to the revision of SYSCOHADA
- 476 Prepaid expenses
- 477 Deferred income
- 478 Translation differences, assets
- 479 Translation differences, liabilities
48 Receivables and payables outside ordinary activities (HAO)
- 481 Suppliers of investments
- 482 Suppliers of investments, notes payable
- 484 Other payables outside ordinary activities (HAO)
- 485 Receivables on disposals of non-current assets
- 488 Other receivables outside ordinary activities (HAO)
49 Impairment and provisioned risks (third parties)
- 490 Impairment of supplier accounts
- 491 Impairment of customer accounts
- 492 Impairment of personnel accounts
- 493 Impairment of social security bodies accounts
- 494 Impairment of State and public authorities accounts
- 495 Impairment of international bodies accounts
- 496 Impairment of partners and group accounts
- 497 Impairment of sundry debtors accounts
- 498 Impairment of HAO receivables accounts
- 499 Provisions for short-term risks
Class 5 Cash and cash equivalents
50 Marketable securities (short-term investments)
- 501 Short-term treasury securities and cash bonds
- 502 Shares
- 503 Bonds
- 504 Subscription warrants
- 505 Negotiable securities outside the region
- 506 Accrued interest
- 508 Other similar securities
51 Instruments for collection
- 511 Bills for collection
- 512 Bills in course of collection
- 513 Cheques for collection
- 514 Cheques in course of collection
- 515 Credit card receipts for collection
- 518 Other instruments in course of collection
52 Banks
- 521 Local bank accounts
- 522 Bank accounts in other States of the region
- 523 Bank accounts in other States of the monetary zone
- 524 Bank accounts outside the monetary zone
- 525 Bank term deposits
- 526 Banks, accrued interest
53 Financial institutions and similar entities
- 531 Postal cheque accounts
- 532 Treasury
- 533 Management and brokerage companies (SGI)
- 536 Financial institutions, accrued interest
- 538 Other financial institutions
54 Treasury instruments
- 541 Interest rate options
- 542 Exchange rate options
- 543 Stock market index options
- 544 Futures market instruments
- 545 Holdings of gold and other precious metals
55 Electronic money instruments
- 551 Electronic money, fuel card
- 552 Electronic money, mobile phone
- 553 Electronic money, toll card
- 554 Electronic purse
- 558 Other electronic money instruments
56 Banks, treasury and discount facilities
- 561 Treasury facilities
- 564 Discounting of seasonal crop credits
- 565 Discounting of ordinary credits
- 566 Banks, treasury facilities, accrued interest
57 Cash on hand
- 571 Cash on hand, head office
- 572 Cash on hand, branch A
- 573 Cash on hand, branch B
58 Imprest accounts, letters of credit and internal transfers
- 581 Imprest accounts
- 582 Letters of credit
- 585 Transfers of funds
- 588 Other internal transfers
59 Impairment and provisions for short-term risks
- 590 Impairment of marketable securities
- 591 Impairment of securities and instruments for collection
- 592 Impairment of bank accounts
- 593 Impairment of accounts with financial institutions and similar entities
- 594 Impairment of treasury instrument accounts
- 599 Provisions for short-term risks of a financial nature
Class 6 Ordinary activity expenses
60 Purchases and changes in inventory
- 601 Purchases of goods
- 602 Purchases of raw materials and related supplies
- 603 Changes in inventories of purchased goods
- 604 Inventoried purchases of consumable materials and supplies
- 605 Other purchases
- 608 Purchases of packaging
61 Transport
- 611 Transport on purchases ()
- 612 Transport on sales
- 613 Transport on behalf of third parties
- 614 Transport of personnel
- 616 Transport of mail
- 618 Other transport costs
62 External services
- 621 General subcontracting
- 622 Rentals and rental charges
- 623 Lease-acquisition royalties
- 624 Upkeep, repairs and maintenance
- 625 Insurance premiums
- 626 Studies, research and documentation
- 627 Advertising, publications, public relations
- 628 Telecommunication costs
63 Other external services
- 631 Bank charges
- 632 Remuneration of intermediaries and advisers
- 633 Personnel training costs
- 634 Royalties for patents, licences, software, concessions and similar rights
- 635 Contributions
- 637 Remuneration of personnel external to the entity
- 638 Other external expenses
64 Taxes and duties
- 641 Direct taxes and duties
- 645 Indirect taxes and duties
- 646 Registration duties
- 647 Tax penalties and fines
- 648 Other taxes and duties
65 Other expenses
- 651 Losses on trade receivables and other debtors
- 652 Share of profit or loss on joint operations
- 654 Carrying amount of current disposals of fixed assets
- 656 Foreign exchange losses on trade receivables and payables
- 658 Miscellaneous expenses
- 659 Charges for impairments and provisions for short-term operating risks
66 Personnel expenses
- 661 Direct remuneration paid to national personnel
- 662 Direct remuneration paid to non-national personnel
- 663 Flat-rate allowances paid to personnel
- 664 Social security charges
- 666 Remuneration and social security charges of the sole trader
- 667 Transferred remuneration of external personnel
- 668 Other social security charges
67 Financial expenses and similar charges
- 671 Interest on loans
- 672 Interest in lease-acquisition rentals
- 673 Discounts granted
- 674 Other interest
- 675 Discounting of commercial bills
- 676 Foreign exchange losses
- 677 Losses on investment securities
- 678 Losses on financial risks
- 679 Charges for impairments and provisions for short-term financial risks
68 Depreciation and amortization charges
- 681 Operating depreciation and amortization charges
- 687 Depreciation and amortization charges of a financial nature
69 Provision and impairment charges
- 691 Operating provision and impairment charges
- 697 Financial provision and impairment charges
Class 7 Ordinary activity income
70 Sales
- 701 Sales of goods
- 702 Sales of finished products
- 703 Sales of intermediate products
- 704 Sales of residual products
- 705 Works invoiced
- 706 Services sold
- 707 Ancillary income
71 Operating subsidies
- 711 On exported products
- 712 On imported products
- 713 On equalization products
- 718 Other operating subsidies
72 Self-constructed assets
- 721 Intangible assets
- 722 Tangible assets
- 724 Self-consumed production
- 726 Financial assets ()
73 Changes in inventories of goods and services produced
- 734 Changes in inventories of work in progress
- 735 Changes in services in progress
- 736 Changes in inventories of finished products
- 737 Changes in inventories of intermediate and residual products
75 Other income
- 752 Share of profit on joint operations
- 754 Income from ordinary disposals of fixed assets
- 756 Foreign exchange gains on trade receivables and payables
- 758 Miscellaneous income
- 759 Reversals of expenses for impairment and provisions for short-term operating risks
77 Financial income and similar income
- 771 Interest on loans and miscellaneous receivables
- 772 Income from equity investments and other long-term securities
- 773 Discounts obtained
- 774 Investment income
- 775 Interest in lease-acquisition rentals
- 776 Foreign exchange gains
- 777 Gains on disposals of short-term investment securities
- 778 Gains on financial risks
- 779 Reversals of expenses for short-term financial impairment and provisions
78 Expense transfers
- 781 Transfers of operating expenses
- 787 Transfers of financial expenses
79 Reversals of provisions, impairment and others
- 791 Reversals of operating provisions and impairment
- 797 Reversals of financial provisions and impairment
- 798 Reversals of depreciation
- 799 Reversal of investment subsidies
Class 8 Other expenses and income
81 Carrying amount of disposed assets
- 811 Intangible assets
- 812 Property, plant and equipment
- 816 Financial assets
82 Proceeds from disposal of assets
- 821 Intangible assets
- 822 Property, plant and equipment
- 826 Financial assets
83 Non-ordinary expenses
- 831 Recognised non-ordinary expenses (HAO)
- 833 Expenses related to restructuring operations
- 834 Losses on non-ordinary receivables (HAO)
- 835 Donations and gifts granted
- 836 Waivers of receivables granted
- 837 Expenses related to liquidation operations
- 839 Expenses for non-ordinary short-term impairment and provisions for risks (HAO)
84 Non-ordinary income
- 841 Recognised non-ordinary income (HAO)
- 843 Income related to restructuring operations
- 845 Donations and gifts received
- 846 Waivers of receivables obtained
- 847 Income related to liquidation operations
- 848 Transfers of non-ordinary expenses (HAO)
- 849 Non-ordinary reversals of expenses for short-term impairment and provisions for risks (HAO)
85 Non-ordinary provision charges
- 851 Charges for regulated provisions
- 852 Non-ordinary amortisation and depreciation charges (HAO)
- 853 Non-ordinary impairment charges (HAO)
- 854 Non-ordinary charges for provisions for risks and expenses (HAO)
- 858 Other non-ordinary provision charges (HAO)
86 Non-ordinary reversals
- 861 Reversals of regulated provisions for amortisation and depreciation
- 862 Reversals of HAO depreciation
- 863 Non-ordinary reversals of impairment (HAO)
- 864 Non-ordinary reversals of provisions for risks and expenses (HAO)
- 868 Other non-ordinary reversals (HAO)
87 Employee profit-sharing
- 871 Statutory profit-sharing
- 872 Contractual profit-sharing
- 878 Other profit-sharing
88 Balancing subsidies
- 881 State
- 884 Public authorities
- 886 Group
- 888 Other
89 Income tax
- 891 Income tax for the financial year
- 892 Adjustment of income tax on prior years
- 895 Minimum flat-rate tax (IMF)
- 899 Tax relief and cancellations of income tax on prior years
Class 9 Off-balance-sheet commitments
90 Commitments received and commitments given
- 901 Financing commitments received
- 902 Guarantee commitments received
- 903 Reciprocal commitments
- 904 Other commitments received
- 905 Financing commitments given
- 906 Guarantee commitments given
- 907 Reciprocal commitments
- 908 Other commitments given
91 Contra-commitment accounts
- 911 Contra-accounts for financing commitments received
- 912 Contra-accounts for guarantee commitments received
- 913 Contra-accounts for reciprocal commitments received
- 914 Contra-accounts for other commitments received
- 915 Contra-accounts for financing commitments given
- 916 Contra-accounts for guarantee commitments given
- 917 Contra-accounts for reciprocal commitments given
- 918 Contra-accounts for other commitments given
Frequently asked questions
How many accounts does the OHADA chart of accounts have?
The chart is split into 9 classes, then two-digit accounts (77), three-digit accounts (432) and sub-accounts with four digits or more. The chart delivered in SynkriaOps has 1,372 accounts in total.
Is the chart of accounts the same in all 17 OHADA countries?
Yes. It derives from the Uniform Act on accounting law, which applies directly in all 17 States. What changes from one country to another is tax: VAT rates, withholdings, returns.
Which account should be used for Mobile Money?
Account 552, Electronic money, mobile phone. One sub-account per wallet (Orange Money, MTN MoMo, Wave…) lets you reconcile each statement, and fees go to expenses, not into the balance.
Can I create my own accounts?
You can open sub-accounts under an existing account, for example one bank account per bank or one account per major customer. You do not create new two or three-digit accounts: they are set by the framework.
What is class 9 for?
Accounts 90 and 91 record off-balance-sheet commitments (sureties, guarantees, financing commitments). The framework also provides accounts 92 to 99 for management accounting, which each company organises freely.
Go further with OHADA accounting
- OHADA accounting software What software must do to keep OHADA books, and how SynkriaOps does it.
- OHADA financial statements Balance sheet, income statement, cash flow statement and notes computed from your entries.
- Accounting software in Cameroon SYSCOHADA accounting, MTN and Orange Mobile Money, 19.25% VAT and the DSF.
- OHADA accounting: the complete guide The rules, mandatory books, year-end closing and common mistakes.
- SYSCOHADA accounting in SynkriaOps Journals, reconciliation, general ledger and trial balance, with sealed entries.
Keep your OHADA books on the right chart from day one
Preloaded chart, checked entries, financial statements and DSF computed from your accounts.