SYSCOHADA Revised chart of accounts: a practical guide to the 9 classes

Why a standardized chart of accounts

The SYSCOHADA chart of accounts is the single reference for every account usable in OHADA bookkeeping. It is defined by the Uniform Act revised in 2017, in force since January 1st, 2018, and it applies to every actual-profit-regime company across the 17 member states.

Its purpose is comparability. An SME in Benin, a large group in Côte d'Ivoire and an industrial mid-cap in Senegal all use the same accounts for the same transactions. This enables consolidation, tax audits, group reporting and national statistics.

Understanding the class logic lets you post any operation without hesitation and avoid mis-imputations that distort a balance sheet.

Classes 1 to 3: resources, fixed assets, inventory

Class 1 - Long-term resources: equity (10), long-term debt (16), financial provisions (19). These accounts measure the company's financing structure.

Class 2 - Fixed assets: intangible (21), tangible (22 to 24), financial (26 to 28). Depreciation (28x) and impairment (29x) reduce the gross value.

Class 3 - Inventory: goods for resale (31), raw materials (32), work in progress (33-34), finished goods (36), non-current goods (38). FIFO or weighted average valuation, impairment 39x. AUDCIF requires a physical inventory of stocks at year-end.

Classes 4 and 5: third parties and treasury

Class 4 - Third parties: suppliers (401), customers (411), tax authority (44), payroll (42), social security (43), partners (45), miscellaneous creditors and debtors (46-47). Auxiliary accounts required for every significant counterparty.

VAT accounts in class 44 are at the heart of SME bookkeeping: 4431 output VAT, 4452 input VAT on purchases, 4441 VAT payable to the state, 4449 reportable VAT credit.

Class 5 - Treasury: banks (52), cash (57), instruments awaiting collection (51). SYSCOHADA Révisé broadened class 52 to support digital and Mobile Money payments tracking, a useful distinction for African SMEs. The exact sub-account number should be confirmed in the applicable official text.

Classes 6 to 9: expenses, revenues, HAO, analytics

Class 6 - Ordinary activity expenses: purchases (60), transport (61), external services (62-63), taxes (64), other expenses (65), payroll (66), financial expenses (67), depreciation charges (68).

Class 7 - Ordinary activity revenue: sales (70), operating subsidies (71), inventory variations (72-73), other revenue (75), provision reversals (78), financial income (77).

Class 8 - Non-Ordinary Activities (HAO): book value of asset disposals (81), proceeds (82), debt waivers (83), HAO result (84). This class is SYSCOHADA-specific and isolates exceptional operations.

Class 9 - Cost accounting: cost centers, projects, activity segments. Optional but recommended for internal steering.

Common mistakes and best practices

Three frequent mistakes. First, confusing expenses (class 6) with fixed assets (class 2): a computer bought for over 500,000 XOF and used for more than a year is an asset, not an expense.

Second, mis-coding Mobile Money operations: they must go through 525, not 571 (cash). The distinction is mandatory since 2018 with SYSCOHADA Revised.

Third, forgetting class 8 for asset disposals: SYSCOHADA isolates these in HAO, unlike other frameworks that keep them in class 7. A disposal routed to 77 distorts the operating result.