Reports & Exports

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.

The TAFIRE (Cash Flow Statement — SYSCOHADA standard) has no direct equivalent in IFRS or French GAAP. It is a mandatory annual appendix that traces cash flows according to OHADA norms: operating flows, investing flows and financing flows. It is required when presenting annual accounts to shareholders and banks across all 17 OHADA member countries.

The FEC (Fichier des Écritures Comptables — standardised accounting export) is the normalised format for tax audits and statutory auditors. SynkriaOps generates a TSV FEC with a chained SHA-256 hash, guaranteeing data integrity and preventing post-export alteration. This file can be submitted directly to the tax authority (Direction Générale des Impôts — DGI) during a tax audit.

SYSCOHADA financial statements

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
TAFIRE	OHADA cash flows	Mandatory SYSCOHADA annual appendix
FEC export	Normalised TSV entries	DGI tax audit, statutory auditor

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.

TAFIRE (Cash Flow Statement) TAFIRE (Cash Flow Statement — SYSCOHADA standard) — mandatory annual appendix in all 17 OHADA member countries.

FEC export Export the Fichier des Écritures Comptables (FEC — standardised accounting export) in normalised TSV format with chained SHA-256 hash.

Close a fiscal year Generate final financial statements, post account 12 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 (chained SHA-256 hash 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.

Recommended 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 + TAFIRE (annual statements, once the trial balance is in equilibrium).

Recommended frequency by 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
TAFIRE	Annual	Fiscal year closing (mandatory appendix)
Final FEC	Annual	Before submitting tax returns to DGI