Understanding the SYSCOHADA chart of accounts

By the end of this guide, you will know how to read the 9 classes of the SYSCOHADA revised 2019 chart of accounts (745+ predefined accounts, bilingual French/English), find any account in SynkriaOps, and create your own sub-accounts. Each account is identified by a number whose first digit determines its class.

The 9 classes of the SYSCOHADA chart

Class	Title	Nature	Examples
1	Permanent capital resources	Balance sheet — Equity & liabilities	101000 Share capital, 130000 Net income for the year, 161000 Bank loan
2	Non-current assets	Balance sheet — Assets	221000 Land, 241000 Equipment & tools, 281000 Depreciation
3	Inventories	Balance sheet — Assets	310000 Goods, 321000 Raw materials
4	Counterparty accounts	Balance sheet — Assets/Liabilities	411xxx Customers, 401xxx Suppliers, 422xxx Employees
5	Cash & treasury	Balance sheet — Assets	521001 Main bank, 571001 Cash register, 581000 Internal transfers
6	Ordinary operating expenses	Income statement — Expenses	601000 Goods purchases, 661000 Payroll costs
7	Ordinary operating income	Income statement — Revenue	701000 Sales, 706000 Services rendered, 771000 Financial income
8	Extraordinary items	Income statement — Non-recurring	831000 Asset disposal proceeds, 871000 Grants received
9	Analytical accounts	Internal management	Allocation by department, project, cost centre

Tip

Balance-sheet accounts (classes 1–5): their balance carries forward from one fiscal year to the next. Income statement accounts (classes 6–8): their balance is reset to zero at year-end, and the resulting profit or loss is transferred to the class 13 net income account (1301 profit / 1309 loss).

Navigating the chart of accounts

1. Open Settings → Chart of accounts from the main menu.

2. The chart is displayed as collapsible classes. Click a class to reveal level-2 root accounts and their sub-accounts.

3. Use the search bar to filter:

   • By number: type 521 to display all bank accounts
   • By label: type VAT to quickly locate tax accounts

4. Click any account to view its cumulative balance, attached entries, and management options.

The chart of accounts expanded: classes, root accounts and custom sub-accounts.

Accounts pre-configured by SynkriaOps

Certain accounts are used automatically by SynkriaOps when creating counterparties or recording VAT:

Account	Label	Automatic usage
411xxx	Customers	Created when a customer counterparty is added (e.g. 411001 First customer)
401xxx	Suppliers	Created when a supplier counterparty is added (e.g. 401001 First supplier)
521001	Main bank	Default bank account
571001	Cash register	Main cash account
4431	Output VAT on sales (collected) 19.25 %	Credited automatically on taxable sales
4452	Recoverable VAT on purchases (deductible) 19.25 %	Debited automatically on taxable purchases
444	State — VAT payable or VAT credit	Net VAT to remit or carry forward after the return
13	Net income for the year	Used during fiscal year-end close (1301 profit / 1309 loss)

Caution

Do not modify predefined accounts (number or label). SynkriaOps references them internally for VAT automation, year-end close, and FEC exports. Any customisation should be done by creating sub-accounts.

Creating a custom sub-account

You can add your own accounts to refine your analysis (e.g. distinguish between multiple cash registers or revenue streams).

1. Go to Settings → Chart of accounts → New account.

2. Choose the parent account (e.g. 701000 Sales): the system will automatically suggest the next available number such as 701001, 701002, etc.

3. Enter a clear label in French. The English label is optional but useful for bilingual reports.

4. Click Save. The new account is immediately available in entry input.

Tip

Practical example: a consultancy firm that sells both advisory services and training can create 701001 Sales — Advisory and 701002 Sales — Training under the root account 701000. This separates revenue streams in the income statement without needing analytical codes.

Balance-sheet accounts vs income statement accounts

Balance-sheet accounts (1–5)

Example: account 521001 Main bank shows your actual bank balance. If you end 2025 with XAF 3,500,000 in the bank, that balance is carried forward as-is into fiscal year 2026 through opening-balance entries (journal AN).

These accounts represent what the company owns (assets) or owes (liabilities).

Income statement accounts (6–8)

Example: account 701000 Sales totals all revenue for fiscal year 2026. At year-end close, its balance is transferred to the class 13 net income account (1301 profit / 1309 loss) and resets to zero for fiscal year 2027.

These accounts measure the company’s performance over a given period.

Reading an account number

Account numbers follow a hierarchical structure that encodes their nature:

Example: account 411000025

• 4 → Class 4 (Counterparty accounts)
• 41 → Sub-class 41 (Customers)
• 411 → Standard customer receivable account
• 000025 → Sub-account 000025 (your 25th customer, or a custom code)

By default, counterparty sub-accounts are 9 digits (411 prefix + 6-digit sequence); the total length is configurable per tenant.

This hierarchical reading applies to all SYSCOHADA accounts: the longer the number, the more specific the account.

See also

• Create an accounting voucher →
• Managing accounting journals →
• Using analytical codes →
• Recovering historical accounting data →