SYSCOHADA COMPLIANT CHART OF ACCOUNTS

This chart of accounts brochure is an additional tool, intended to facilitate the use of volume 1 (COMPTA-SYSCOHADA: For the closure of OHADA personal accounts).It presents the 09 classes of accounts: 08 classes intended for general accounting; and 01st class, the 9th reserved both for commitment accounting accounts and those for analytical management accounting.All these accounts follow a list presentation and are classified, codified and organized in accordance with the structure adopted by the SYSCOHADA standard setter revised in 2017.This easy-to-use chart of accounts targets all the broad public concerned by the SYSCOHADA repository, whether or not they are accountants, but who would like to read to understand the SYSCOHADA accounts.

Autorentext

Professeur associé à l'Université Catholique d'Afrique Centrale et aux Grandes écoles; Expert en mise à niveau des entreprises, en Gouvernance, en Qualité UNECA pour le marché commun africain. Il est Expert-comptable, Past-président ONECCA, de la PAFA (Afrique), Président du CSONEC-CEMAC-Point Focal OHADA. Chercheur en sciences sociales et gestion.