Reports & Exports

This section shows you how to produce, check and export every SYSCOHADA statement for your company: general ledger, trial balance, balance sheet, income statement, TFT, TVCP, liasse with notes and the regulatory FEC export.

Choosing the right statement

SYSCOHADA reporting is organised in three layers of granularity: the general ledger details every entry line by line for a given account; the trial balance summarises debit/credit balances across all accounts for a period; financial statements consolidate everything into standardised tables (Assets/Liabilities, Expenses/Revenue). This hierarchy is intentional — you move from detail to summary, and the general ledger serves as supporting evidence for any discrepancy found in the trial balance.

Statement	Level of detail	Typical use
General ledger	Entry by entry, per account	Entry verification, audit, matching
Trial balance	Debit/credit balances per account	Pre-closing check, overall view
SYSCOHADA balance sheet	Consolidated Assets / Liabilities	Annual closing, bank presentation
Income statement	Expenses / Revenue by nature	Fiscal year performance, margin ratios
TFT	OHADA cash flows	SYSCOHADA revised 2019 cash flow statement
TVCP	Changes in equity	Equity tracking N vs N-1
Liasse & notes	Detailed notes 1 to 47	Full annual accounts, tax liasse
FEC export	Entries in the regulatory format	DGI tax audit, statutory auditor

The TFT (Statement of Cash Flows) is the cash flow statement of SYSCOHADA revised 2019 — it replaced the former TAFIRE. It traces cash flows according to OHADA norms: operating, investing and financing flows. Alongside it, the TVCP (Statement of Changes in Equity) explains how equity changes from one year to the next. Finally, the SYSCOHADA liasse and its notes numbered 1 to 47 complete and detail the summary statements — one of SynkriaOps’s major strengths, as it generates these notes automatically from your data.

The FEC (Fichier des Écritures Comptables — standardised accounting export) is the normalised format for tax audits and statutory auditors. SynkriaOps generates a FEC export in the regulatory format, signed and tamper-proof — data integrity is guaranteed and any alteration after export would be detected. This file can be submitted directly to the tax authority (Direction Générale des Impôts — DGI) during a tax audit.

Tip

Before closing a fiscal year, review the trial balance and verify two points: ΣDebit = ΣCredit (perfect balance), and accounts 471xxx (accrued expenses) and 476xxx (accrued income) are all settled or provisioned. An unbalanced trial balance blocks balance sheet generation.

Available guides

General ledger Find the chronological detail of all entries for any account, filter by period and export to PDF or Excel.

Trial balance Verify the balance of all accounts in a single table: debit/credit balances, totals and ΣD = ΣC check.

SYSCOHADA balance sheet Snapshot of assets and liabilities at a given date with columns N and N-1 — compliant with SYSCOHADA revised 2019.

Income statement Measure fiscal year performance with intermediate margin ratios (SIG) according to the SYSCOHADA model.

TFT (Statement of Cash Flows) SYSCOHADA revised 2019 statement of cash flows — the flow statement that replaced the TAFIRE.

TVCP (Statement of Changes in Equity) Statement of changes in equity — evolution of capital, reserves and net result from one year to the next.

Additional information (bundle) Fill in the company's identity, officers and activities once — the cover page and the R1/R2/R3 sheets fill themselves in.

Liasse & notes (1 to 47) Generate the SYSCOHADA liasse and the 47 notes automatically from your accounting data.

FEC export Export the Fichier des Écritures Comptables (FEC — standardised accounting export) in the regulatory format, signed and tamper-proof.

Close a fiscal year Generate final financial statements, post the class 13 net income closing entries and lock the fiscal year.

Caution

The FEC export is an official document that may be submitted to the tax authority during a tax audit. Verify the integrity of your entries (the integrity seal is visible on the Exports tab) before any final FEC export. A FEC containing unbalanced entries or gaps in sequential numbering may result in tax penalties.

Following the verification chain

For a reliable monthly closing, follow this sequence:

Trial balance (global balance check) → General ledger (zoom into any discrepancy) → FEC (interim archive) → Balance sheet + Income statement + TFT + TVCP + notes (annual statements, once the trial balance is in equilibrium).

Planning the frequency of each statement

Statement	Minimum frequency	Key moment
General ledger	On demand	Whenever an account needs checking
Trial balance	Monthly	End of month, before period close
Interim FEC	Monthly or quarterly	For archiving and tax monitoring
Balance sheet + Income statement	Annual	Fiscal year closing
TFT + TVCP	Annual	Fiscal year closing (flow and equity statements)
Liasse & notes	Annual	Full annual accounts, tax liasse filing
Final FEC	Annual	Before submitting tax returns to DGI