Accounting

This section takes you from entering your first accounting voucher through reconciliation, analytics and historical carry-forward, under the SYSCOHADA revised 2019 standard (Plan Comptable OHADA — OHADA Chart of Accounts) — the unified accounting framework for all 17 OHADA member countries (CEMAC, UEMOA, Comoros, Guinea, DRC).

How entry works in SynkriaOps

The SYSCOHADA chart organises accounting into 9 numbered account classes, from balance sheet accounts (classes 1 to 5) to income statement accounts (classes 6 and 7). The accounting voucher (pièce comptable) is the atomic unit of every entry: it groups debit and credit lines that must always balance (ΣDebit = ΣCredit).

The core workflow follows this sequence:

1. Choose a journal (Sales, Purchases, Bank, Miscellaneous operations, Opening balances).
2. Create an accounting voucher in draft with debit/credit lines.
3. Post the voucher: it feeds the general ledger (grand livre) of every affected account and the trial balance (balance générale) in real time.
4. The SYSCOHADA financial statements (balance sheet, income statement, TFT cash flow) are generated from this data.

Tip

SynkriaOps pre-loads 745+ SYSCOHADA revised 2019 accounts when you create your company file. You can add activity-specific sub-accounts (e.g. 6011010 for a detailed expense line) without altering the base chart.

Before you begin

To enter your first accounting voucher, two conditions must be met:

• An open fiscal year must exist covering the voucher date. SynkriaOps automatically creates a fiscal year for the current calendar year when you create your company file.
• If you are taking over existing bookkeeping, read Import historical accounting data first to import your opening balances before any current-period entries.

If you need to create an additional fiscal year or enter entries for another period, see Opening a fiscal year.

Available guides

SYSCOHADA chart of accounts The 9 account classes, navigating the interface, reading an account number, balance sheet vs income statement accounts.

Manage journals The 5 standard journals (VTE, ACH, BNQ, OD, AN), their roles, how to add a second bank journal.

Create an accounting voucher Enter, balance and save a draft voucher using SYSCOHADA accounts.

Post & reverse an entry DRAFT vs POSTED status, sequential numbering, chained integrity seal, correcting after posting via reversal.

Reconcile counterparty accounts Match invoices and payments on customer (411xxx) and supplier (401xxx) accounts, AA→ZZ codes, partial matching.

Analytical codes Create analytical families and codes, allocate expenses and revenue by department or project.

Import historical accounting data Import opening balances from SAGE, CIEL, Excel or manual bookkeeping via the AN journal.

Fiscal years & closing Open, manage and close a SYSCOHADA fiscal year — opening balances (à-nouveaux) and reopening.

Caution

A posted accounting voucher is immutable — any modification is blocked at the database level and detected by the integrity seal chained from voucher to voucher. Every correction must go through a reversal (écriture de contrepassation — a mirror entry that cancels the original) or a counter journal entry (OD inverse). There is no “edit” button on a posted voucher — this mechanism ensures compliance with audit requirements and SYSCOHADA standards.

Common transaction examples in XAF

Transaction	Debit	Credit	Typical amount
Goods purchase (cash)	601 Purchases	521 Bank	450,000 XAF
Customer receipt	521 Bank	411 Customers	1,200,000 XAF
Supplier payment	401 Suppliers	521 Bank	750,000 XAF
Rent expense journal entry	622 Rent	401 Suppliers	300,000 XAF

Where to start?

If you are new to SynkriaOps, start with Create an accounting voucher — it is the most frequent daily action. In 10 minutes you will have entered your first purchase or receipt and will understand the full debit/credit flow in the interface.