Understanding the SYSCOHADA chart of accounts

The chart of accounts is the master reference for all accounts authorised in SynkriaOps. It complies with the SYSCOHADA revised 2019 standard and contains 745+ predefined accounts, bilingual French/English. Each account is identified by a multi-digit number: the 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, 106000 Net income, 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 account 106000 (net income).

Navigating the chart of accounts

1. Open Accounting → 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.

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
44310000	Output VAT 18 %	Credited automatically on taxable sales
44320000	Input VAT 18 %	Debited automatically on taxable purchases
106000	Net income for the year	Used during fiscal year-end close

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 Accounting → 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 account 106000 (net income) 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 411025

• 4 → Class 4 (Counterparty accounts)
• 41 → Sub-class 41 (Customers)
• 410 → Root account group (Trade receivables)
• 411 → Standard customer receivable account
• 025 → Sub-account 025 (your 25th customer, or a custom code)

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

What’s next?

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