The Système Minimal de Trésorerie, for small entities.

The SMT is the lightweight accounting regime set out in article 13 of the AUDCIF (Acte uniforme relatif au droit comptable et à l'information financière) for small entities in the OHADA zone. It runs on cash accounting rather than accrual accounting, and only requires a simplified balance sheet, a receipts-and-payments income statement and notes S1 to S4.

Entities whose annual turnover (excluding tax) stays under the thresholds set by the AUDCIF: roughly 60 million FCFA for very small trading businesses, 40 million for craft and similar entities, and 30 million for service entities. These thresholds may vary slightly across OHADA member states. The SMT applies by default unless the entity opts for the Normal System.

A simplified balance sheet, a receipts-and-payments income statement, and notes S1 to S4 — far shorter than the 47 notes and four statements of the Normal System. In SynkriaOps, the cover page and entity identification stay mandatory; the other bundle sections become optional.

Yes, that option is available: an entity under the thresholds can prefer the Normal System, for example to prepare a fundraising round, an audit or a certification that requires the full set of statements. The choice is made at the opening of the fiscal year and locks once the first statement is generated.

Yes. The financial-statement model (Normal System or SMT) is chosen in the tenant's accounting settings. Under SMT, the application automatically adapts the available tabs, the notes shown and the generated brochure — no extra configuration needed.