12 Equity
Chart of Accounts
Browse the SYSCOHADA chart of accounts — the shared accounting reference used across every OhadaLearn playground. Switch frameworks to compare with French PCG, IFRS, or US-GAAP equivalents.
Framework
Equity & Long-Term Liabilities
13 accounts13 Equity
Current Year Result
17 Liability
Lease Liability
19 Liability
Provision for Risks
101 Equity
Share Capital
106 Equity
Revaluation Surplus
109 Equity
Owner's Drawings
111 Equity
Legal Reserve
112 Equity
Statutory Reserve
139 Equity
Income Summary
162 Liability
Bank Loan
165 Liability
Other LT Debt
195 Liability
Provision for Charges
Fixed Assets
13 accounts21 Asset
Intangible Assets
22 Asset
Land
23 Asset
Construction in Progress
231 Asset
Buildings
232 Asset
Right-of-Use Asset
241 Asset
Equipment
244 Asset
Office Furniture
245 Asset
Vehicles
2441 Asset
IT Equipment
2831 Asset
Accum. Depr. Buildings
2841 Asset
Accum. Depr. Equipment
2844 Asset
Accum. Depr. Furniture
2845 Asset
Accum. Depr. Vehicles
Inventory
5 accounts31 Asset
Raw Materials
33 Asset
Work in Progress
35 Asset
Finished Goods
37 Asset
Merchandise
39 Asset
Inventory Provision
Third-Party Accounts
21 accounts43 Liability
Social Charges Payable
46 Asset
Other Receivables
47 Liability
Other Payables
401 Liability
Accounts Payable
408 Liability
Accrued Expenses
409 Asset
Advances to Suppliers
411 Asset
Accounts Receivable
418 Asset
Accrued Revenue
419 Liability
Advances from Customers
421 Liability
Employees Payable
441 Liability
Income Tax Payable
465 Liability
Dividends Payable
472 Asset
Suspense Account
476 Asset
Prepaid Expenses
477 Liability
Unearned Revenue
491 Asset
Allowance for Doubtful Accounts
4431 Liability
VAT Collected
4441 Liability
VAT Payable
4451 Asset
VAT Deductible
4496 Asset
Deferred Tax Asset
4497 Liability
Deferred Tax Liability
Cash & Equivalents
4 accounts50 Asset
Short-Term Investments
57 Asset
Petty Cash
519 Liability
Bank Overdraft
521 Asset
Bank
Operating Expenses
19 accounts62 Expense
External Services
64 Expense
Taxes & Duties
601 Expense
Purchases - Merchandise
602 Expense
Purchases - Raw Materials
603 Expense
COGS - Stock Variation
611 Expense
Freight In
622 Expense
Rent Expense
624 Expense
Maintenance Expense
625 Expense
Insurance Expense
626 Expense
Telecom Expense
627 Expense
Bank Service Charges
661 Expense
Salary Expense
664 Expense
Social Charges Expense
671 Expense
Interest Expense
676 Expense
Exchange Loss
681 Expense
Depreciation Expense
691 Expense
Provision Expense
6031 Expense
Inventory Variation
6594 Expense
Bad Debt Expense
Operating Revenue
9 accounts71 Revenue
Other Operating Revenue
73 Revenue
Inventory Production Variation
74 Revenue
Operating Subsidies
701 Revenue
Sales - Merchandise
702 Revenue
Sales - Finished Goods
706 Revenue
Service Revenue
771 Revenue
Interest Income
776 Revenue
Exchange Gain
791 Revenue
Reversal of Provisions
Other Income & Expense
5 accounts812 Expense
Loss on Disposal
822 Revenue
Gain on Disposal
831 Expense
Exceptional Expense (HAO)
841 Revenue
Exceptional Income (HAO)
891 Expense