Ohada Accounting Plan PDF

2017 REVISED OHADA ACCOUNTING PLAN
E-mail: fosoh69@yahoo.com
Reviewed and corrected

3rd January 2019
NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page i
NCHENDEH CHRISTIAN
DIPET I, DIPET II- Accounting (ENSET DOUALA)
M.Sc. FINANCE (FSEGA-UD)
Copyright ©NCHENDEH CHRISTIAN
First Published 2015

Second Published August 2017
Douala
All rights reserved. No part of this publication may be

reproduced or transmitted in any form or by any means,
electronic or mechanical, including photocopying, recording
or any information storage system, without permission in
writing from the author.
CONTACTS:
NCHENDEH CHRISTIAN
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E-MAIL: fosoh69@yahoo.com
NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page i

TABLE OF CONTENTS
OHADA: HISTORICAL PERSPECTIVE…………………………………………………………………… 01
OHADA OFFICIAL LANGUAGES …………………………………………………………………………………… 01
OHADA UNIFORM ACTS……………………………………………………………………………………………… 02
OHADA STRUCTURAL ORGANS…………………………………………………………………………………… 02
SECTION ONE: THE LIST OF ACCOUNTS………………………………………………………………………… 03
CLASS ONE: ACCOUNTS OF DURABLE RESOURCES…………………………………………… 04
CLASS TWO: FIXED ASSETS ACCOUNTS……………………………………………………………… 11
CLASS THREE: STOCK ACCOUNTS………………………………………………………………………. 22
CLASS FOUR: THIRD PARTY ACCOUNTS…………………………………………………………….. 26
CLASS FIVE: CASH ACCOUNTS……………………………………………………………………………. 36
CLASS SIX: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES……………………….. 40
CLASS SEVEN: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIES……………………… 49
CLASS EIGHT: OTHER EXPENSES AND REVENUES ACCOUNTS…………………………… 55
CLASS NINE: OFF BALANCE SHEET CONTINGENT ACCOUNTS…………………………… 58
ABOUT FINANCIAL STATEMENTS……………………………………………………………………………… 60
SECTION TWO: FINANCIAL STATEMENTS OF STANDARD SYSTEM ……………………………… 61
BALANCE SHEET ………………………………………………………………………………………………… 61
VERTICAL LAYOUT …………………………………………………………………………………….. 61
HORIZONTAL LAYOUT ………………………………………………………………………………. 63
INCOME STATEMENT ………………………………………………………………………………………… 64
STATEMENT OF CASH FLOW ……………………………………………………………………………… 66
SECTION THREE: THE MINIMUM CASH SYSTEM………………………………………………………….. 67
BALANCE SHEET ………………………………………………………………………………………………… 67
INCOME STATEMENT ………………………………………………………………………………………… 67
CASH JOURNAL IN THE MINIMUM CASH SYSTEM…………………………………………… 68
ANNEX: SIGNIFICANT MANAGEMENT BALANCES………………………………………………………… 69
LIST OF OHADA MEMBER STATES …………………………………………………………………………….. 69
NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page ii

OHADA: HISTORICAL PERSPECTIVE

OHADA accounting plan is a regulatory framework of accounting
applicable in states which are part of the OHADA treaty. OHADA is a
system of business laws and implementing institutions adopted by seventeen
West and Central African nations. OHADA is the French acronym for
"Organisation pour l'Harmonisation en Afrique du Droit des Affaires",
which translates into English as "Organisation for the Harmonization of
Business Law in Africa". It was created on October 17, 1993 in Port Louis,
Mauritius.
The OHADA Treaty is made up today of 17 African states. Initially fourteen
African countries signed the treaty, with two countries (Comoros and
Guinea) subsequently adhering to the treaty and a third (the Democratic
Republic of Congo) due to adhere shortly. The Treaty is open to all states,
whether or not members of the Organisation of African Unity.
OBJECTIVES
Its objective is the facilitation of trade and investment, ensuring legal
certainty and judicial business activities. OHADA law is used to propel
economic development and create a wide integrated market to make Africa
a “development pole”.
OFFICIAL LANGUAGES OF OHADA

The working languages are:
• French,
• English,
• Spanish and
• Portuguese.
NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 1
OHADA UNIFORM ACTS

OHADA is fundamentally made up of eight laws as listed below:
No Uniform act Year
1 General commercial law
2 Commercial companies and economic group partnerships Jan 1, 1998
3 Securities
4 Simplified recovery procedures and enforcement measures July 10, 1998
5 Collective insolvency proceedings Jan 1, 1999
6 Arbitration law June 11, 1999
For consolidated accounts Jan 1, 2001
7 Accounting law
For combined accounts Jan 1, 2002
8 Law regulating contracts and carriage of goods by road Jan 1, 2004
OHADA STRUCTURAL ORGANS

OHADA is made up of four major institutions organized as indicated
in the structure below:
MEMBER STATES
COUNCIL OF MINISTERS
THE JOINT COURT OF THE PERMANENT

JUSTICE AND ARBITRATION SECRETARIAT
CÔTE D'IVOIRE-Abidjan CAMEROON-Yaoundé
THE ADVANCE REGIONAL SCHOOL

OF MAGISTRACY
BENIN-Porto Novo

THE STRUCTURE OF OHADA ACCOUNTING PLAN

BALANCE SHEET ACCOUNTS MANAGEMENT ACCOUNTS
CLASS 1 CLASS 2 CLASS 3 CLASS 4 CLASS 5 CLASS 6 CLASS 7 CLASS 8
Capital account Fixed assets account Stock account Third party account Cash account Expenses account OA Revenues account OA Other Exp & Rev A/C
Accounting values on
Suppliers and Purchases and stocks
10 Capital 21 Intangible fixed assets 31 Stock of goods 40 50 Short term securities 60 70 Sales 81 disposal of fixed
accounts payable variation
assets
Related raw Customers and Values awaiting Income from disposal
11 Reserves 22 Lands 32 41 51 61 Transports 71 Operating subsidies 82
materials and stores related accounts collections of fixed assets
Buildings, technical
Expenses off ordinary
12 Carried/brought forward 23 installations and 33 Other supplies 42 Personnel 52 Banks 62 External services 72 Fixed production 83
activities
fittings
Net profit or loss for the Equipment, furniture Financial assimilated Other external Stock variations of Incomes off ordinary
13 24 34 Products in-process 43 Social organizations 53 63 73 84
period and biological assets and establishments services goods produced activities
Advances payments
Investment grants or The stats and public Provisions and
14 25 on account for fixed 35 Service in-progress 44 54 Treasury instruments 64 Taxes and rates 75 Other incomes 85
subsidies collectivities depreciations OOA
assets
Provisions and
Regulated provisions and International Electronic money Financial incomes
15 26 Equity securities 36 Finished products 45 55 65 Other expenses 77 86 depreciations written
related funds organizations instruments and related revenues
back OOA
Residual and
Borrowings and Other financial fixed Shareholders –group Banks, cash and Personnel
16 27 37 intermediate 46 56 66 Personnel expenses 78 Expenses transfer 87
assimilated debts assets companies discounting advances, participation
products
Provision expenses
Leasing debts and Sundry debtors and Financial and Compensatory
17 28 Depreciations 38 Stock in-transit 47 57 Cash in hand 67 79 and impairment 88
assimilated contracts creditors assimilated expenses (adjustment) subsidies
losses written back
Debts related to Advances in the hands
Impairment of
participation and liaison Impairment of fixed Credits and debts off of trustees, letters of Depreciations
18 29 39 stocks and product 48 58 68 89 Income tax
accounts of subsidiary assets ordinary activities credit and internal expenses
in process
establishments transfer account
Provisions for risks and Impairment for short Impairment and Provisions expenses
19 49 59 69
expenditures term risks provisions and impairment losses

CLASS ONE:
ACCOUNTS OF DURABLE
RESOURCES
LIST OF MAIN ACCOUNTS

10 CAPITAL
11 RESERVES
12 CARRIED/BROUGHT FORWARD
13 NET PROFIT OR LOSS FOR THE PERIOD
14 INVESTMENT GRANTS OR SUBSIDIES
15 REGULATED PROVISIONS AND RELATED FUNDS
16 BORROWINGS AND ASSIMILATED DEBTS
17 LEASING DEBTS AND ASSIMILATED CONTRACTS
DEBTS RELATED TO PARTICIPATION AND LIAISON
18
ACCOUNTS OF SUBSIDIARY ESTABLISHMENTS
19 PROVISIONS FOR RISKS AND EXPENDITURES

10 CAPITAL
101 SHARE CAPITAL
1011 Uncalled up, subscribed capital
1012 Subscribed, called up and unpaid capital
1013 Subscribed, called and paid up, non-redeemed capital
1014 Subscribed, call up, paid and redeemed capital
1018 Subscribed capital under particular condition
102 CAPITAL BY APPROPRIATION
1021 Initial appropriation
1022 Complementary appropriation
1028 Other appropriations
103 PERSONAL CAPITAL
104 OWNER’S ACCOUNT
1041 Temporary contributions
1042 Current transactions
1043 Remunerations, taxes and other personal expenses
1047 Self-consumption levy
1048 Other levies
105 PREMIUM RELATED TO SHARE CAPITAL
1051 Issue premiums
1052 Contribution premiums
1043 Merger premiums
1054 Conversion premiums
1058 Other premiums
106 REVALUATION VARIANCE
1061 Legal revaluation variance
1062 Free revaluation variance
109 SHAREHOLDERS, UNCALLED UP CAPITAL
11 RESERVES (RETAINED EARNINGS)
111 LEGAL RESERVES
112 STATUTORY OR CONTRACTUAL RESERVES

113 REGULATED RESERVES
1131 Long term net capital gain reserves
1132 Reserves for bonus shares to workers and managers
1133 Reserves caused by the investment, subsidies
1134 Reserves for securities to be converted to capital
1138 Other regulated reserves
118 OTHER RESERVES
1181 Optional reserves
1188 Sundry reserves
12 CARRIED/ BROUGHT FORWARD
121 CREDIT BALANCE CARRIED FORWARD
PAGE INTENTIONALLY LEFT BLANK
129 DEBIT BALANCE CARRIED FORWARD
1291 Net loss to be carried forward
1292ForDeferred loss
the complete depreciation
document visit my web blog:
13 NET PROFIT OR LOSS FOR THE PERIOD
http://ohadazone.com/index.php
130 NET PROFIT OR LOSS FOR APPROPRIATION
1301 Profit for appropriation
1309 Loss for appropriation
131 NET PROFIT
132 COMMERCIAL MARGINS
133 VALUE ADDED (VA)
134 GROSS OPERATING SURPLUS (GOS)
135 OPERATING PROFIT OR LOSS
136 FINANCIAL PROFIT OR LOSS
137 ORDINARY ACTIVITY PROFIT OR LOSS
138 OFF ORDINARY ACTIVITY PROFIT OR LOSS
1381 Merger profit or loss
1382 Profit or loss from partial contribution of assets
1383 Split up profit or loss
1384 Liquidation profit or loss
139 NET LOSS
14 INVESTMENT GRANTS OR SUBSIDIES
141 EQUIPMENT (A) GRANTS
1411 State
1412 Regions
1413 Divisions
1414 Councils and decentralized public collectivities
1415 State or mix corporations
1416 Private entities and organizations
1417 International organizations
1418 Others
148 OTHER EQUIPMENT GRANTS
15 REGULATED PROVISIONS AND RELATED FUNDS
151 DEROGATORY DEPRECIATIONS
152 GAINS ON DISPOSAL TO BE REINVESTED
153 REGULATED FUNDS
1531 National fund
1532 Allocation of the budget
154 SPECIAL PROVISIONS FOR REVALUATION
155 REGULATED PROVISIONS FOR FIXED ASSETS
1551 Reconstituting mining and oil fields
156 REGULATED PROVISIONS IN RESPECT OF STOCKS
1561 Price increase
1562 Values fluctuation
157 PROVISIONS FOR INVESTMENT
158 OTHER PROVISIONS AND REGULATED FUNDS
16 BORROWINGS AND ASSIMILATED DEBTS
161 DEBENTURES
1611 Ordinary debentures
1612 Debentures to be Converted into shares
1613 Debentures to be reimbursed by shares
1618 Other debentures
162 LOANS FROM FINANCIAL INSTITUTIONS
163 ADVANCED RECEIVED FROM THE STATE
164 ADVANCED RECEIVED AND BLOCKED CURRENT
ACCOUNT
165 DEPOSITS AND CAUTIONS RECEIVED
1651 Deposits
1652 Cautions
166 ACCRUED INTEREST
1661 On debentures
1662 On borrowing and debts from credit institutions
1663 On advanced received from the state
1664 On advance received on account and blocked current account
1665 On deposits and cautions received
1667 On advanced payment on account under particular conditions
1668 On other borrowing and debts
167 ADVANCES UNDER PARTICULAR CONDITIONS
1671 Blocked advances for capital increase
1672 Advances on account with the state’s conditions
1673 Advances conditioned by African organizations
1674 Advances conditioned by international organizations
168 OTHER BORROWINGS AND DEBTS
1681 Capitalized life annuities
1682 Capital bill of exchange
1683 Debts from borrowed securities
1684 License-holder’s debts in kind
1685 Participative borrowings
1686 Personal profit-sharing scheme

17 LEASING DEBTS
172 REAL ESTATE LEASING DEBT
173 PERSONAL ESTATE LEASING DEBT
174 LEASING/TAKEOVER BID DEBTS
1762 On equivalent leasing debt in respect of fixed assets
1763 On equivalent leasing debt in respect of current assets
1764 On leasing/takeover bid debts
1768 On other leasing debt
178 OTHER LEASING DEBTS
18 DEBTS RELATED TO PARTICIPATION AND LIAISON
ACCOUNTS OF SUBSIDIARY
PAGE ESTABLISHMENTS
INTENTIONALLY LEFT BLANK
181 DEBTS RELATED TO PARTICIPATIONS
1811 Equity debts in group companies
For the complete document visit my web blog:
1812 Equity debts out of group companies
182 DEBTS RELATED TO SUBSIDIARY COMPANIES
183 ACCRUED INTEREST ON EQUITY DEBTS
184 PERMANENT BLOCKED ACCOUNT OF FIRMS
AND BRANCHES
185 PERMANENT UNBLOCKED ACCOUNT OF FIRMS
AND BRANCHES
186 LIAISON ACCOUNTS-EXPENDITURES
187 LIAISON ACCOUNTS-INCOMES
188 LIAISON ACCOUNTS OF SUBSIDIARY COMPANIES
19 PROVISIONS FOR RISK AND EXPENDITURES
191 PROVISIONS FOR LITIGATION
192 Provisions for warranties given to customers
193 Provisions for losses on uncompleted contracts
194 PROVISIONS FOR LOSSES ON EXCHANGE
195 PROVISIONS FOR TAXES
196 PROVISIONS FOR EMPLOYEES’ PENSION AND

SIMILAR OBLIGATIONS
1961 Provisions for employees’ pension and similar
obligations-retirement engagement
1962 Retirement system account
197 PROVISIONS FOR RESTRUCTURATION
198 Other provisions for risks and expenditures
1981 Provisions for fines and penalties
1983 Self-insurance provisions
1984 Provisions for dismantling and restoration
in prior situation
1985 Provisions for claims for reductions and
advantages in kind (cheques, gifts, loyalty cards)
1988 Other provisions for risks and expenditures

CLASS TWO:
FIXED ASSETS
ACCOUNTS

21 INTANGIBLE FIXED ASSETS
22 LANDS
23 BUILDINGS, TECHNICAL INSTALLATIONS AND FITTINGS
24 EQUIPMENT, FURNITURE AND BIOLOGICAL ASSETS
25 ADVANCES PAYMENTS ON ACCOUNT FOR FIXED ASSETS
26 EQUITY SECURITIES
27 OTHER FINANCIAL FIXED ASSETS
28 DEPRECIATIONS
29 IMPAIRMENT OF FIXED ASSETS


211 RESEARCH & DEVELOPMENT EXPENSES
212 PATENTS, LICENSES AND CONCESSIONS RIGHTS
2121 Patents
2122 Licences
2123 Concessions of public services
2128 Other concessions and similar rights
213 SOFTWARE AND WEB SITES
2131 Software
2132 Web sites
214 TRADE MARKS DESIGN
215 GOODWILL
216 LEASEHOLD RIGHTS
217 CREATIVE INVESTMENTS
218 OTHER INTANGIBLE RIGHTS AND VALUES
2181 Mineral resources prospection and evaluation expenses
2182 Contract obtaining cost
2183 Customer database, guides, journal and magazine headlines
2184 Franchising cost
2188 Sundry rights and intangible values
219 INTANGIBLE FIXED ASSETS IN-PROCESS
2191 Research and development expenses
2193 Package software’s
2198 Other rights and intangible fixed assets
22 LANDS
221 AGRICULTURAL AND FORESTRY LANDS
2211 Agricultural land
2212 Forestry land
2218 Other lands
222 UNDEVELOPED LANDS (YARDS)
2221 Lands for building
2228 Other undeveloped lands
223 DEVELOPED LANDS
2231 For industrial and agricultural use
2232 For administrative and commercial use
2234 For other professional activities
2235 For non-professional activities
2238 Other building and construction lands
224 DEVELOPMENT WORKS ON THE LANDS
2241 Planting of trees and shrubs
2245 In-depth developments works
2248 Other developments
225 EXTRACTIVE INDUSTRIAL SITES
2251 Quarries
226 DEVELOPED LANDS
2261 Parking lots
227 LANDS GIVEN TO CONCESSION OPERATORS
228 OTHER LANDS
2281 Land with buildings
2285 Lands with staff quarters
2286 Lands on lease
2288 Sundry lands
229 LAND DEVELOPMENT IN-PROGRESS
2291 Agricultural and wood lands
2292 Uncovered lands
2295 Extractive industrial sites
2298 Other lands
23 BUILDINGS, TECHNICAL INSTALLATIONS AND FITTINGS
231 INDUSTRIAL, AGRICULTURAL, ADMINISTRATIVE
AND COMMERCIAL BUILDING ON OWN LANDS
2311 Industrial buildings
2312 Agricultural buildings
2313 Administrative and commercial lands
2314 Staff buildings
2315 Buildings- investment properties
2316 Buildings on lease
232 INDUSTRIAL, AGRICULTURAL, ADMINISTRATIVE AND
COMMERCIAL BUILDING ON OTHER PERSON’S LAND
2321 Industrial buildings
2322 Agricultural buildings
2323 Administrative and commercial lands
2324 Staff buildings
2325 Buildings- investment properties
2326 Buildings on lease
233 INFRASTRUCTURAL EQUIPMENT
2331 Earth roads
2332 Railways
2333 Navigation channels
2334 Dams, dykes
2335 Airport tracks
2338 Others
234 FITTING AND FIXTURES
2341 Specialized complex installations on own lands
2342 Specialized installations on third parties’ lands
2343 Specific installations on own lands
2344 Specific installations on third parties’ lands
2345 Fittings and fixtures on buildings
235 OFFICE FITTINGS
2351 General installations
2358 Other office fittings
237 INDUSTRIAL, AGRICULTURAL AND COMMERCIAL
BUILDINGS ON CONCESSION
238 OTHER FITTING AND FIXTURES
239 BUILDINGS AND FITTING IN-PROGRESS
2391 Building in process
2392 Installation in process
2393 Infrastructural work in process
2394 Fixtures, fittings and technical installations in process
2395 Office fittings in process
2398 Other installation and fittings in process
24 EQUIPMENT, FURNITURE AND BIOLOGICAL ASSETS
241 INDUSTRIAL & COMMERCIAL EQUIPMENT AND TOOLS
2411 Industrial equipment
2412 Industrial tools
2413 Commercial equipment
2414 Commercial tools
2416 Industrial and commercial equipment and tools on lease
242 AGRICULTURAL EQUIPMENT AND TOOLS
2421 Agricultural equipment
2422 Agricultural tools
2426 Agricultural equipment and tools on lease
243 IDENTIFIABLE RECOVERABLE PACKAGING EQUIPMENT
244 FURNITURE AND EQUIPMENT
2441 Office equipment
2442 Computer equipment
2443 Automated office equipment
2444 Office furniture
2445 Equipment and furniture-investment properties
2446 Furniture and equipment on lease
2447 Furniture and equipments in staff residential buildings
245 TRANSPORT EQUIPMENT
2451 Automobile equipment
2452 Railway equipment
2453 Maritime equipment
2454 Naval equipment
2455 Airway equipment
2456 Transport equipment on lease
2457 Horse-drawn equipment
2458 Other transport equipments (bicycle, motorcycle etc.)
246 BIOLOGICAL ASSETS
2461 Livestock, draught animals

2462 Livestock, breeding stock
2463 Security animals
2465 Agricultural plantations
2468 Other biological assets
247 FITTINGS AND FIXTURES ON EQUIPMENT AND
BIOLOGICAL ASSETS
2471 Fittings and fixtures on equipment
2472 Fittings and fixtures on biological assets
2478 Other fittings and fixtures on equipment
and biological assets
248 OTHER EQUIPMENT AND FURNITURE
2481 Fine arts and craft works
2488 Sundry equipment and furniture
For the complete
249 EQUIPMENT document visit ASSETS
AND BIOLOGICAL my web blog:
IN-PROCESS
2491 Industrial and commercial equipment and tools
2492 Agricultural equipment and tools
2493 Recoverable and identifiable packaging equipment
2494 Office furniture and equipment
2495 Transport equipment
2496 Biological assets (Agricultural and livestock fixed assets)
2497 Fittings and fixtures on equipment and biological assets
2498 Other equipment biological assets in process
25 ADVANCES PAYMENTS ON ACCOUNT FOR FIXED ASSETS
251 ADVANCES ON ACCOUNT FOR INTANGIBLE FIXED ASSETS

252 ADVANCES ON ACCOUNT FOR TANGIBLE FIXED ASSETS
26 EQUITY SECURITIES (SHARES)
261 EQUITY SHARES IN COMPANIES FULL UNDER CONTROL
262 EQUITY SHARES IN COMPANIES UNDER JOINT CONTROL
263 Equity securities in companies under a significant influence
265 EQUITY SHARES IN PROFESSIONAL ORGANIZATIONS
266 EQUITY SHARES IN ECONOMIC INTEREST GROUPS

268 OTHER EQUITY SECURITIES
271 NON-COMMERCIAL LOANS AND CREDITS
2711 Participative loans
2712 Loans to shareholders (or partners)
2713 Capital bills of exchange
2714 Shares loaned
2718 Other loans and debts
272 LOANS TO PERSONNEL
2721 Fixed assets loans
2722 Furniture and installation loans
2728 other loans
273 CREDIT ON THE STATE
2731 Guarantee deduction
2733 Regulated funds
2734 Claims on licensor
2738 Other credit on the state
274 FIXED SECURITIES (SHARES AND STOCKS)
2741 Fixed investment on portfolio activity (FSPA)
2742 Participative securities
2743 Investment certificates
2744 Common investments shares (CS)
2745 Bonds
2746 Own shares
2748 Other fixed investments
275 DEPOSITS AND CAUTION PAID
2751 Deposits for prepaid rents
2752 Deposits for electricity
2753 Deposits for water
2754 Deposits for gas
2755 Deposits for telephone, telex, and fax
2756 Deposits on public contracts

2757 Deposits on other transactions
2758 Other guarantees and deposits
276 ACCRUED INTERESTS
2761 On non-commercial loans and credits
2762 On loans to personnel
2763 On credits on the state
2764 On fixed shares and stocks
2765 On deposits and caution paid
2767 On credits connected to participation
2768 On sundry financial fixed assets
277 CLAIMS RELATED TO PARTICIPATION AND
ADVANCES TO EIG
2771 Credits connected to participation (group)
2772 Credits connected to participation (off group)
2773 Credits connected to holding companied
2774 Advances paid to EIG
2781 Group’s sundry credits
2782 Off group’s sundry credits
2784 Bank term deposits
2785 Gold and precious metal
2788 Other financial fixed assets
28 DEPRECIATIONS/AMORTISATIONS
281 AMORTISATION OF INTANGIBLE ASSETS
2811 Amortisation of research and development expenses
2812 Amortisation of patents, licenses, and concessions rights
2813 Amortisation of package software and websites
2814 Amortisation of trademarks, designs
2815 Amortisation of goodwill
2816 Amortisation of leasehold right
2817 Amortisation of creative investments
2818 Amortisation of other rights and intangible fixed assets

282 DEPRECIATION OF LANDS
2824 Depreciation of development works on the land
283 DEPRECIATION OF BUILDINGS, FITTINGS AND
OTHER INSTALLATIONS
2831 Depreciation of industrial, agricultural, administrative
and commercial buildings on own lands
2832 Depreciation of industrial, agricultural, administrative
and commercial buildings on third parties’ lands
2833 Depreciation of infrastructural equipment’s
2834 Depreciation of fitting and fixtures
2835 Depreciation of office fittings
2837 Depreciation of industrial, agricultural,
PAGE INTENTIONALLY LEFT BLANK administrative
and commercial building given to concession operators
2838 Depreciation of other fittings and fixtures
For the complete
284 DEPRECIATION OFdocument
EQUIPMENTvisit my web blog:
2841 Depreciation of industrial, and commercial
machinery and tools
2842 Depreciation of agricultural machinery and tools
2843 Depreciation of recoverable and identifiable
packaging equipment
2844 Depreciation of office furniture and equipment
2845 Depreciation of transport equipment
2846 Depreciation of biological assets
2847 Depreciation of fittings and fixtures on equipment
and biological assets
2848 Depreciation of other equipment
29 IMPAIRMENT OF FIXED ASSETS
291 IMPAIRMENT OF INTANGIBLE FIXED ASSETS
2911 Impairment of development expenses
2912 Impairment of patents, licenses, and concessions rights
2913 Impairment of package software and web sites
2914 Impairment of trademarks design

2915 Impairment of goodwill
2916 Impairment of leasehold rights
2917 Impairment of creative investments
2918 Impairment of other rights and intangible fixed assets
2919 Impairment of intangible fixed assets in-process
292 IMPAIRMENT OF LANDS
2921 Impairment of agricultural and forestry lands
2922 Impairment of undeveloped lands
2923 Impairment of developed lands
2924 Impairment of development works on lands
2925 Impairment of extractive industrial sites
2926 Impairment of developed lands
2927 Impairment of lands given to concession operators
2928 Impairment of other lands
2929 Impairment of development on lands in-progress
293 IMPAIRMENT OF BUILDINGS, FITTINGS AND
OTHER INSTALLATIONS
2931 Impairment of industrial, agricultural, administrative
and commercial buildings on own lands
2932 Impairment of industrial, agricultural, administrative
and commercial buildings on third parties’ lands
2933 Impairment of infrastructural equipment
2934 Impairment of fittings and fixtures
2935 Impairment of office fittings
2937 Impairment of industrial, agricultural and
commercial buildings with concessions operators
2938 Impairment of other fittings and installations
2939 Impairment of buildings and fittings in-process
294 IMPAIRMENT OF EQUIPMENT, FURNITURE AND
BIOLOGICAL ASSETS
2941 Impairment of industrial and commercial machinery and tools
2942 Impairment of agricultural machinery and tools

2943 Impairment of identifiable recoverable packing equipment
2944 Impairment of furniture and equipment
2945 Impairment of transport equipment
2946 Impairment of biological assets
2947 Impairment of plants and machinery
2948 Impairment of other equipment
2949 Impairment of equipment in-progress
295 IMPAIRMENT OF ADVANCES ON ACCOUNT
FOR FIXED ASSETS
2951 Impairment of advances on account for intangible fixed assets
2952 Impairment of advances on account for tangible assets
296 IMPAIRMENT OF EQUITY SECURITIES
2961 Impairment of participation in companies fully under control
2962 Impairment of participation in companies under joint control
2963 Impairment of participation in companies under a
significant influence
2965 Impairment of participation in professional organizations
2966 Impairment of participation in economic interest groups
2968 Impairment of other participation
297 IMPAIRMENT OF OTHER FINANCIAL FIXED ASSETS
2971 Impairment of non-commercial loans and credits
2972 Impairment of loans to personnel
2973 Impairment of credits on the state
2974 Impairment of fixed securities (shares and stocks)
2975 Impairment of deposits and cautions paid
2977 Impairment of credits connected to participation and
advances to EIG
2978 Impairment of other financial fixed assets

CLASS THREE:
STOCK
ACCOUNTS
31 STOCK OF GOODS
32 RELATED RAW MATERIALS AND STORES
33 OTHER SUPPLIES
34 PRODUCTS IN-PROCESS
35 SERVICE IN-PROGRESS
36 FINISHED PRODUCTS
37 RESIDUAL AND INTERMEDIATE PRODUCTS
38 STOCK IN-TRANSIT
39 IMPAIRMENT OF STOCKS AND PRODUCT IN PROCESS

31 STOCK OF GOODS
311 STOCK OF GOODS A
3111 Stock of goods A1
3112 Stock of goods A2
312 STOCK OF GOODS B
3121 Stock of goods B1
3122 Stock of goods B2
3131 Animals
3132 Plants (vegetables)
318 STOCK OF GOODS OFF ORDINARY ACTIVITIES
32 RELATED RAW MATERIALS AND STORES
321 MATERIALS A
322 MATERIALS B
323 STORES (A,B)
33 OTHER SUPPLIES
331 CONSUMABLE MATERIALS
332 WORKSHOPS AND FACTORY STORES
333 WAREHOUSE STORES
334 OFFICE MATERIALS
335 CONTAINERS EQUIPMENT
3351 Non-returnable containers equipment
3352 Unidentifiable recoverable containers
3353 Mixed usage containers
3358 Other containers
338 OTHER MATERIALS
3411 Products in-process P1
3412 Products in-process P2
342 WORKS IN-PROGRESS
3421 Works in-progress W1
3422 Works in-progress W2
343 INTERMEDIATE PRODUCTS IN-PROCESS
3431 Intermediate products A
3432 Intermediate products B
344 RESIDUAL PRODUCTS IN-PROCESS
3441 Residuals products A
3442 Residuals products B
345 BIOLOGICAL ASSETS LEFT
PAGE INTENTIONALLY IN-PROCESS
BLANK
3451 Animals
35 SERVICE IN-PROGRESS
351 STUDIEShttp://ohadazone.com/index.php
IN-PROGRESS
3511 Studies in-progress S1
3512 Studies in-progress S2
352 SERVICES RENDERED IN-PROGRESS
3521 Services rendered R1
3522 Services rendered R2
36 FINISHED PRODUCTS
361 FINISHED PRODUCTS A
362 FINISHED PRODUCTS B
3631 Animals
3638 Other stocks (subsidiary activities)
37 RESIDUAL AND INTERMEDIATE PRODUCTS
371 INTERMEDIATE PRODUCTS
3711 Intermediate products A
3712 Intermediate products
372 RESIDUAL PRODUCTS
3721 Wastes or scraps
3722 Defects or rejects
3723 Recoverable wastes and scraps
3731 Animals
3738 Other stocks (subsidiary activities)
38 STOCK IN-TRANSIT OR AWAITING RECEPTION
381 STOCK OF GOODS IN-TRANSIT
382 RELATED RAW MATERIALS AND STORES IN-TRANSIT
383 OTHER SUPPLIES IN-TRANSIT
386 FINISHED PRODUCTS IN-TRANSIT
387 STOCK AWAITING RECEPTION OR ON CONSIGNMENT
3871 Stock on consignment
3872 Stock awaiting reception
388 STOCK FROM SCRAPPED OR REJECTED FIXED ASSETS
39 IMPAIRMENT OF STOCKS AND PRODUCTS IN PROCESS
391 IMPAIRMENT OF STOCK OF GOODS
392 IMPAIRMENT OF STOCKS OF RAW MATERIAL
AND RELATED STORES
393 IMPAIRMENT OF STOCKS OF OTHER SUPPLIES
394 IMPAIRMENT OF PRODUCTS IN-PROCESS
395 IMPAIRMENT OF SERVICES IN-PROCESS
396 IMPAIRMENT OF STOCKS OF FINISHED PRODUCTS
397 IMPAIRMENT OF STOCKS OF THE RESIDUAL AND
INTERMEDIATES PRODUCTS
398 IMPAIRMENT OF THE STOCKS IN-TRANSIT,
AWAITING RECEPTION OR ON CONSIGNMENT

CLASS FOUR:
THIRD PARTY ACCOUNTS

40 SUPPLIERS AND ACCOUNTS PAYABLE
41 CUSTOMERS AND RELATED ACCOUNTS
42 PERSONNEL
43 SOCIAL ORGANIZATIONS
44 THE STATS AND PUBLIC COLLECTIVITIES
45 INTERNATIONAL ORGANIZATIONS
46 SHAREHOLDERS –GROUP COMPANIES
47 SUNDRY DEBTORS AND CREDITORS
48 CREDITS AND DEBTS OFF ORDINARY ACTIVITIES
49 IMPAIRMENT FOR SHORT TERM RISKS

40 SUPPLIERS AND ACCOUNTS PAYABLE

401 SUPPLIERS, DEBTS IN ACCOUNTS
4011 Suppliers
4012 Suppliers, group companies
4013 Suppliers, sub-contractors
4016 Suppliers, retention of title or ownership
4017 Suppliers, guarantee retentions
402 SUPPLIERS, BILLS PAYABLE
4021 Suppliers, bills payable
4022 Suppliers, groups companies bills payable
4023 Suppliers, subcontractors bills payable
404 SUPPLIERS, CURRENT ACQUISITION OF FIXED ASSETS
4041 Suppliers debts in account, intangible fixed assets
4042 Suppliers debts in account, tangible fixed assets
4046 Suppliers bills payable, intangible fixed assets
4047 Suppliers bills payable, tangible fixed assets
408 SUPPLIERS, INVOICES RECEIVABLE
4081 Suppliers
4082 Suppliers, group companies
4083 Suppliers, subcontractors
4086 Suppliers, accrued interest
409 SUPPLIERS, DEBTORS
4091 Suppliers, advances and payment on accounts
4092 Suppliers, group companies, advances and payments
on accounts
4093 Suppliers, sub-contractors, advances and payments
on accounts
4094 Suppliers, deposit on returnable containers
4098 Suppliers, rebate, discounts, bonuses, and other
deductions receivable
41 CUSTOMERS AND RELATED ACCOUNTS
411 CUSTOMERS
4111 Customers
4112 Customers-group companies
4114 Customers-states and public collectivities
4115 Customers-international organizations
4116 Customers, retention of title or ownership
4117 Customers-guarantee retentions
4118 Customers relief of value added tax (VAT)
412 CUSTOMERS-BILLS RECEIVABLE IN THE PORTFOLIO
4121 Customers-bills receivable
4122 Customers-group companies, bills receivable
4124 State and public collectivities, bills receivable
4125 International organizations, bills receivable
413 CUSTOMERS, UNPAID CHEQUES, BILLS AND
OTHER VALUES
4131 Customers, unpaid cheques
4132 Customers, unpaid bills
4133 Customers, unpaid credit cards
4138 Customers, other unpaid values
414 CREDITS ON CURRENT DISPOSAL OF FIXED ASSETS
4141 Credits on account, intangible fixed assets
4142 Credits on account, tangible fixed assets
4146 Bills receivable, intangible fixed assets
4147 Bills receivable, tangible fixed assets
415 CUSTOMERS, IMMATURE DISCOUNTED BILLS
416 CUSTOMERS IN LITIGATION OR DOUBTFUL
4161 Customers credits in litigation
4162 Doubtful customers
418 CUSTOMERS REVENUES RECEIVABLE
4181 Customers, invoices to be established
4186 Customers, accrued interest
419 CUSTOMERS, CREDITORS
4191 Customers, advance received on account
4192 Customers, group companies, advance received on account
4194 Customers, debts for containers deposit
4198 Rebate, bonus and other deductions to be granted
42 PERSONNEL
421 PERSONNEL ADVANCES ON ACCOUNT
4211 personnel, advances on account
4212 Personnel, payments on account
4213 Personnel, advanced expenses and goods supplied
422 PERSONNEL, WAGES AND ACCRUED SALARIES
423 PERSONNEL, SEIZURES, STOPPAGE
4231 Personnel-stoppages
4232 Personnel-seizures
4233 Personnel, notice to third parties
424 PERSONNEL, INTERNATIONAL SOCIAL
PAGE INTENTIONALLY LEFT BLANK WELFARES
4241 Medical welfare
4242 Family allowances
4245 Social organizations
For the connected
complete document visit myto companies
web blog:
4248 Other internal welfares
425 PERSONNELhttp://ohadazone.com/index.php
REPRESENTATIVES
4251 Personnel delegates
4252 Trade unions and work council
4258 Other personnel representatives
426 PERSONNEL-PROFITS-SHARING SCHEME
4261 Profit sharing scheme
4264 Capital sharing scheme
427 PERSONNEL-DEPOSITS
428 PERSONNEL ACCRUED EXPENSES AND
REVENUES RECEIVABLE
4281 Personnel, provisioned debts for paid leaves
4286 Other accrued expenses
4287 Revenues receivable
43 SOCIAL ORGANIZATIONS
431 SOCIAL SAFETY
4311 Family allowances
4312 Industrial accidents
4313 Compulsory retirement funds
4314 Optional retirement funds
4318 Other social contributions
432 ADDITIONAL RETIREMENT FUNDS
433 OTHER SOCIAL ORGANIZATIONS
4331 Mutual funds
4332 Retirement insurance
4333 Health insurance and organizations
438 SOCIAL ORGANIZATION-ACCRUED EXPENSES
AND REVENUES RECEIVABLE
4381 Social expenses on accrued allowances
4382 Accrued expenses on paid leaves
4386 Other accrued expenses
44 THE STATS AND PUBLIC COLLECTIVITIES
441 STATE, TAXES ON PROFITS
442 STATE, OTHER TAXES AND RATES
4421 State taxes and rates
4422 Public collectivities taxes and rates
4423 Taxes and rates payable by debenture holders
4424 Taxes and rates payable by shareholders
4426 Custom duties
4427 Other taxes and rates
443 STATE, VAT INVOICED (COLLECTED)
4431 VAT invoiced on sales
4432 VAT invoiced on services rendered
4433 VAT invoiced on works (contracts)
4434 VAT invoiced on production for own use
4435 VAT invoiced on bills to be established
444 STATE VAT DUE OR VAT CREDIT
4441 State VAT due
4449 State VAT credit to carry forward
445 STATE VAT RECOVERABLE (PAID)
4451 VAT recoverable on fixed assets
4452 VAT recoverable on purchases
4453 VAT recoverable on transport
4454 VAT recoverable on external services and other expenses
4455 VAT recoverable on invoices to receive
4456 VAT transferred by other corporations
446 STATE, OTHER TURNOVER TAXES
447 STATE, TAX DEDUCTIONS AT SOURCE
4471 General income taxes
4472 Taxes on salaries and wages
4473 National contributions
4474 National contributions for solidarity
4478 Other taxes and contributions
448 STATE ACCRUED EXPENSES AND INCOMES RECEIVABLE
4486 Accrued expenses
449 STATES SUNDRY CREDITS AND DEBTS
4491 State-guarantee debentures
4492 State-advances and payments on account for taxes
4493 State-appropriation funds receivable
4494 State-equipment subsides receivable
4495 State-operating subsides receivable
4496 State-adjustment subsides receivable
4497 State-advances on subventions
4499 State-provisioned for regulated funds
45 INTERNATIONAL ORGANIZATIONS
451 TRANSACTIONS WITH AFRICAN ORGANIZATIONS
452 TRANSACTIONS WITH OTHER INTERNATIONAL
ORGANIZATIONS
458 INTERNATIONAL ORGANIZATIONS APPROPRIATION
FUNDS AND SUBSIDIES RECEIVABLE
4581 International organizations- appropriations
funds receivable
4582 International organizations-subsidies receivable

46 CONTRIBUTORS, SHAREHOLDERS(PARTNERS)
AND GROUP COMPANIES
461 SHAREHOLDER-TRANSACTIONS ON CAPITAL
4611 Contributors, contributions in kind
4612 Contributors, contributions in cash
4613 Contributors, unpaid subscribed capital
4614 Contributors, unpaid called up capital
4615 Contributors, payments on the capital increase
4616 Contributors, anticipated payments
4617 Defaulting Contributors
4618 Contributors, convertible securities
PAGEcapital
4619 Contributors, INTENTIONALLY LEFT BLANK
redeemable (payable back)
462 SHAREHOLDER-CURRENT ACCOUNTS
4621 Principal
4626 Accrued interests
463 SHAREHOLDERS JOINT TRANSACTIONS
4631 Current transactions
4636 Accrued interest
465 SHAREHOLDERS’ DIVIDENDS PAYABLE
466 GROUP COMPANIES CURRENT ACCOUNTS
467 CONTRIBUTORS, OUTSTANDING ON THE
CALLED-UP CAPITAL
47 SUNDRY DEBTORS AND CREDITORS
471 PENDING ACCOUNTS
4711 Sundry debtors
4712 Sundry creditors
4713 Bondholders
4715 Remuneration of administrators
4716 Factoring account
4717 Sundry debtors, guarantee deduction
4718 Contributions, merger and related operation account
4719 Share and debenture subscription bonds
472 CREDIT AND DEBTS ON MARKETABLE SHARES
4721 Debts on disposal of marketable securities
4726 Outstanding payments on unpaid marketable securities
473 INTERMEDIARIES TRANSACTIONS ON
BEHALF OF THIRD PARTIES
4731 Principal
4732 Trustee
4733 Mandator
4734 Commission agent/broker
4739 State, municipalities, global allocation fund
474 PERIODIC APPROPRIATION OF EXPENSES
AND REVENUES
4746 Periodic appropriation of expenses
4747 Periodic appropriation of Revenues
475 TRANSITION ACCOUNT, SPECIAL ADJUSTMENT
RELATED TO THE REVISION OF SYSCOHADA
4751 Asset account
4752 Liability account
476 PREPAID EXPENSES (EXPENSES IN ADVANCE)
477 PREPAID REVENUES (REVENUES IN ADVANCE)
478 UNEARNED EXCHANGE LOSSES (ASSETS CONVERSION
VARIANCE)
4781 Decrease in operating debts
4782 Decrease in financial debts
4783 Increase in operating credits
4784 Increase in financial credits
4786 Valuation difference in cash instruments
4788 Differences compensated by the exchange coverage

479 UNEARNED EXCHANGE GAINS (LIABILITIES CONVERSION
VARIANCE)
4791 Increase in operating debts
4792 Increase in financial debts
4793 Decrease in operating credits
4794 Decrease in financial credits
4797 Valuation difference in cash instruments
4798 Differences compensated by the exchange coverage
48 CREDITS AND DEBTS OFF ORDINARY ACTIVITY
481 SUPPLIERS OF CAPITAL-GOODS
4811 Suppliers of intangible fixed assets
4812 Suppliers of tangible fixed assets
4813 Outstanding payments on unpaid marketable securities
4816 Retention of title or ownership
4817 Guarantee retentions
4818 Invoice to be established
482 SUPPLIERS OF CAPITAL-GOODS:-BILLS PAYABLE
4821 Intangible fixed assets
4822 Tangible fixed assets
484 OTHER DEBTS OFF ORDINARY ACTIVITIES
485 CREDITS ON DISPOSAL OF FIXED ASSETS
4851 On account, intangible fixed assets
4852 On account, tangible fixed assets
4853 Bills receivable, intangible fixed assets
4854 Bills receivable, tangible fixed assets
4855 Discounted un-matured bills
4857 Guarantee retention
4858 Invoice to be established
488 OTHER CREDITS OFF ORDINARY ACTIVITY
49 IMPAIRMENTS AND PROVISIONS FOR SHORT
TERM RISKS (THIRD PARTIES)
490 IMPAIRMENT OF SUPPLIER ACCOUNTS
491 IMPAIRMENT OF CUSTOMER ACCOUNTS
4911 Litigious customers
4912 Doubtful customers
492 IMPAIRMENT OF PERSONNEL ACCOUNTS
493 IMPAIRMENT OF SOCIAL ORGANIZATION A/C
494 IMPAIRMENT OF STATE AND MUNICIPALITY A/C
495 IMPAIRMENT OF INTERNATIONAL ORGANIZATION
496 IMPAIRMENT OF CONTRIBUTORS, SHAREHOLDERS
AND GROUP COMPANIES ACCOUNTS
4962 Shareholders current accounts
4963 Shareholders joint transactions
4966 Group companies current accounts
497 IMPAIRMENT OF SUNDRY DEBTS
498 IMPAIRMENT OF CLAIMS OFF ORDINARY ACTIVITY
4985 Credits on disposals of fixed assets
4986 Credits on disposal of short term securities
4988 Other credits off ordinary activities
499 PROVISIONS FOR SHORT TERM RISKS
4991 On operating transactions
4997 On financial transactions
4998 On transactions off ordinary activities

CLASS FIVE:
CASH
ACCOUNTS
50 SHORT TERM SECURITIES
51 VALUES AWAITING COLLECTIONS (RECEIVABLES)
52 BANKS
53 FINANCIAL ASSIMILATED AND ESTABLISHMENTS
54 TREASURY INSTRUMENTS
55 ELECTRONIC MONEY INSTRUMENTS
56 BANKS, CASH AND DISCOUNTING ADVANCES,
57 CASH IN HAND
ADVANCES IN THE HANDS OF TRUSTEES, LETTERS
58
OF CREDIT AND INTERNAL TRANSFER ACCOUNT
59 IMPAIRMENT AND PROVISIONS

50 SHORT TERM SECURITIES

501 TREASURY SECURITIES AND CASH BONDS
5011 Short term treasury securities
5012 Short term securities of financial organizations
5013 Short term cash bonds subscribed
5016 Expenses on the acquisition of treasury securities
and cash bonds
502 SHARES (STOCK)
5021 Own shares
5022 Quoted shares
5023 Unquoted shares
5024 Empty shares (investment certificates, vote right)
5025 Other shares
5026 Expenses on the acquisition of shares
503 DEBENTURES (BONDS)
5031 Debentures issued by a company
5032 Quoted debentures
5033 Unquoted debentures
5035 Other debentures
5036 Expenses on the acquisition of bonds
504 SUBSCRIPTION BONDS
5042 Shares subscription bonds
5043 Debentures subscription bonds
505 NEGOTIABLE STOCK OFF REGION
5061 Shares term treasury securities and cash bonds
5062 Shares (stock)
5063 Debentures
508 OTHER ASSIMILATED SECURITIES
51 VALUES AWAITING COLLECTIONS
511 BILLS AWAITING COLLECTIONS
512 BILLS FOR COLLECTION
513 CHEQUES AWAITING COLLECTION
514 CHEQUES FOR COLLECTION
515 CREDIT CARDS AWAITING COLLECTION
518 OTHER RECEIVABLE FOR COLLECTION
5181 Warrants
5182 Promissory notes
5185 Travelers’ cheques
5186 Coupons payable or coupons due
5187 Debentures interest due
52 BANKS
521 LOCAL BANKS
5211 Banks in national currency
5215 Bank in foreign currencies
522 OTHER REGIONAL STATE BANKS
523 OTHER PAGE INTENTIONALLY
MONETARY LEFT BLANK
ZONE STATE BANKS
524 OFF MONETARY ZONE BANKS
525 BANKS, TERM DEPOSIT
For theACCRUED
526 BANKS, complete document visit my web blog:
INTEREST
5261 Banks, accrued interest payable
5267 Banks, accrued interest receivable
53 FINANCIAL ASSIMILATED AND ESTABLISHMENTS
531 GIRO BANK (POST OFFICE CHEQUES)
532 TREASURY
533 MANAGERIAL AND INTERMEDIATION COMPANIES
536 FINANCIAL INSTRUCTIONS, ACCRUED INTEREST
538 OTHER FINANCIAL ORGANIZATIONS
54 TREASURY INSTRUMENTS
541 INTEREST RATES OPTIONS
542 EXCHANGE RATES OPTIONS
543 STOCK EXCHANGE RATE OPTIONS
544 FORWARD MARKET INSTRUMENTS
545 STOCK OF GOLD AND OTHER PRECIOUS METALS
55 ELECTRONIC MONEY INSTRUMENTS
551 ELECTRONIC MONEY-FUEL CARD
552 ELECTRONIC MONEY-MOBILE PHONE
553 ELECTRONIC MONEY-TOLLGATE CARD
554 ELECTRONIC WALLET
558 OTHER ELECTRONIC MONEY INSTRUMENTS
56 BANKS, CASH AND DISCOUNTING ADVANCES
561 CASH ADVANCES
564 SEASONAL LOANS DISCOUNT
565 ORDINARY LOANS DISCOUNT
566 BANKS, CASH ADVANCES, ACCRUED INTERESTS
57 CASH IN HAND
571 HEAD OFFICE CASH TILL
5711 Cash in national currency
5712 Cash in foreign currencies
572 BRANCH A CASH
5721 In national currency
5722 In foreign currencies
573 BRANCH B CASH
5731 In national currency
5732 In foreign currencies
58 ADVANCES IN THE HANDS OF TRUSTEES, LETTERS
OF CREDIT AND INTERNAL TRANSFER ACCOUNT
581 ADVANCES IN THE HANDS OF TRUSTEES
582 LETTERS OF CREDIT
585 CASH TRANSFERS
588 OTHER INTERNAL TRANSFERS
59 IMPAIRMENT AND PROVISIONS FOR SHORT TERM RISKS
590 IMPAIRMENT OF SHORT TERM SECURITIES
591 IMPAIRMENT OF RECEIVABLES AND STOCKS
592 IMPAIRMENT OF BANK ACCOUNTS
593 IMPAIRMENT OF FINANCIAL AND ASSIMILATED
ESTABLISHMENT ACCOUNTS
594 IMPAIRMENT OF CASH INSTRUMENTS ACCOUNTS
599 PROVISIONS FOR FINANCIAL SHORT-TERM RISKS

CLASS SIX:
EXPENSES ACCOUNTS FOR ORDINARY ACTIVITY

60 PURCHASES AND STOCKS VARIATION
61 TRANSPORTS
62 EXTERNAL SERVICES
63 OTHER EXTERNAL SERVICES
64 TAXES AND RATES
65 OTHER EXPENSES
66 PERSONNEL EXPENSES
67 FINANCIAL AND ASSIMILATED EXPENSES
68 DEPRECIATIONS EXPENSES
69 PROVISIONS EXPENSES AND IMPAIRMENT LOSSES

60 PURCHASES AND STOCKS VARIATION

601 PURCHASES OF GOODS
6011 In the region (3)
6012 Off region (3)
6013 From group companies in the region
6014 From group companies off region
6015 Purchase expenses
6019 Rebates, discounts and bonus received (not broken down)
602 PURCHASES OF RELATED MATERIALS AND STORES
6021 In the region (3)
6022 Off region (3)
6023 From group companies in the region
6024 From group companies off region
603 VARIATIONS OF STOCKS OF GOODS BOUGHT
6031 Variations of stocks of goods
6032 Variations of stock of related raw materials and stores
6033 Variations of other stocks suppliers
604 PURCHASES OF STORED CONSUMABLE MATERIALS
AND STORES
6041 Consumable materials
6042 Combustible materials
6043 Cleaning materials
6044 Factory and workshop stores
6046 Warehouses stores
6047 Office stationeries
605 OTHER PURCHASES
6051 Non-storable supplies-water
6052 Non-storable supplies-electricity
6053 Non-storable supplies-other energies
6054 Non-storable cleaning materials
6055 Non-storable office stationeries
6056 Purchases of small equipment and tools
6057 Purchases of research works and services rendered
6058 Purchases of works, machinery and tools
6059 Rebates, bonus, discounts received (unbroken down)
608 PURCHASES OF CONTAINERS
6081 Non-returnable containers
6082 Non-identifiable recoverable containers
6083 Containers equipment with mixed usage
6089 Rebates, bonus, discounts received (unbroken down)
61 TRANSPORTS
612 TRANSPORTS ON SALES
613 TRANSPORTS ON BEHALF OF THIRD PARTIES
614 TRANSPORTS OF PERSONNEL
616 TRANSPORTS OF MAILS AND PARCELS
618 OTHER TRANSPORTS EXPENSES
6181 Travelling and outstation expenses
6182 Transports expenses between branches or sites
6183 Administrative transports expenses
62 EXTERNAL SERVICES
621 GENERAL SUB-CONTRACTS
622 HIRING AND RENTAL EXPENSES
6221 Renting of Land
6222 Renting of Buildings
6223 Hiring of Equipments and tools
6224 Losses on containers
6225 Hiring of Containers
6226 Rents on farms and landed properties
6228 Sundry renting and rental expenses
623 LEASING AND ASSIMILATED CONTRACTS ROYALTIES
6232 Real estate leasing royalties
6233 Personal estate leasing royalties
6234 Hire purchase
6238 Other leasing royalties
624 SERVICING, MAINTENANCE AND REPAIRS
6241 Maintenance and repairs on real estate
6242 Maintenance and repairs of personal estate
6243 Maintenance
6244 Demolition and rehabilitation expenses
6248 Other maintenance and repairs
625 INSURANCE PREMIUM
6251 Multi-risks insurance
6252 Transport equipment insurance
6253 Operating activities risk insurance
6254 Manufacturers’ responsibility insurance
6255 Customers insolvency insurance
6257 Transports on sales insurance
6258 Other insurance premium
626 RESEARCH AND PAGE INTENTIONALLY LEFTWORKS
DOCUMENTATION BLANK
6261 Studies and research works
6265 General documentation
For the
6266 Technical complete document visit my web blog:
documentation
627 ADVERTISING, PUBLISHING AND PUBLIC RELATIONS
6271 Announcements and publicities
6272 Catalogue, printed advertising
6273 Samples
6274 Trade fairs and exhibitions
6275 Publishing (publications)
6276 Gifts to customers
6277 Expenses from symposiums, seminars, conferences
6278 Other advertising and public relation expenses
628 TELECOMMUNICATION EXPENSES
6281 Telephone expenses
6282 Telex expenses
6283 Telecopy (fax) expenses
6288 Other telecommunication expenses
63 OTHER EXTERNAL SERVICES
631 BANK EXPENSES
6311 Expenses on securities (purchases, sales, keeping)
6312 Expenses on bills
6313 Hiring of Safe
6314 Factoring commission
6315 Commissions on credits cards
6316 Expenses on debentures issue
6317 Expenses on monetary instruments
6318 Other bank expenses
632 MIDDLEMEN AND CONSULTANCY REMUNERATIONS
6322 Commissions and brokerages on sales
6324 Honoraria’s fees (professional fees on regulated professions)
6325 Lawyer and public notary fees
6326 Factoring remuneration
6327 Remuneration of other service providers
6328 Other fees.
633 PERSONNEL IN-SERVICE TRAINING EXPENSES
634 ROYALTIES FOR LICENSES, PATENTS, TRADEMARKS,
SOFTWARE AND SIMILAR RIGHTS
6342 Royalties for License and patents
6343 Royalties for software
6344 Royalties for Brand (trademark)
6345 Royalties on websites
6346 Royalties for concessions, rights and related values
635 CONTRIBUTIONS
6351 Contributions
6358 Other financial assistance
637 EXTERNAL PERSONNEL REMUNERATIONS
6371 Interim personnel
6372 Detached personnel or personnel hired
638 OTHER EXTERNAL EXPENSES
6381 Expenses for personnel recruitment
6382 Expenses for transfer (change of premises)
6383 Reception expenses
6384 Mission expenses
6385 Joint ownership expenses

64 TAXES AND RATES

641 DIRECT TAXES AND RATES
6411 Land taxes and rated taxes
6412 Business patent, licenses and rated taxes
6413 Taxes on salaries and wages
6414 Apprenticeship taxes
6415 Continuous professional training
6418 Other direct taxes and rates
645 INDIRECT TAXES AND RATES
646 REGISTRATION DUTIES
6461 Transfer of ownership tax
6462 Stamp duties
6463 Taxes on company vehicles
6464 Wind screen licenses (vignette) LEFT BLANK
PAGE INTENTIONALLY
6468 Other taxes
647 FISCAL FINES AND PENALTIES
6471 AssessmentForbase penaltiesdocument
the complete on directvisit
taxes
my web blog:
6472 Assessment base penalties on indirect taxes
6473 http://ohadazone.com/index.php
Tax recovery penalties on direct taxes
6474 Tax recovery penalties on indirect taxes
6478 Other fiscal penalties and fines
648 OTHER TAXES AND RATES
65 OTHER EXPENSES
651 LOSSES ON CUSTOMERS AND OTHER DEBTORS
6511 Losses on customers debts
6515 Losses on other debtors
652 SHARES OF PROFITS OR LOSSES ON JOINT TRANSACTIONS
6521 Shares of profits transferred (manager’s account)
6525 Losses deducted by transferred (non managerial partner’s account)
654 BOOK VALUES OF CURRENT DISPOSAL OF FIXED ASSETS
656 EXCHANGE LOSSES ON COMMERCIAL DEBTS
657 FISCAL FINES AND PENALTIES
658 SUNDRY EXPENSES
6581 Sitting allowances and other remunerations
to administrators
6582 Gifts and donations
6583 Sponsorship or patronage
6588 Other sundry expenses
659 IMPAIRMENT LOSSES AND PROVISIONS FOR
OPERATING SHORT TERM RISK
6591 Provisions for short term risks
6593 Provisions for stocks
6594 Provisions for debts
6598 Other provisioned expenses
66 PERSONNEL EXPENSES
661 DIRECT REMUNERATIONS PAID TO NATIONAL
6611 Salaries, wages and commissions
6612 Allowances and gratuities
6613 Paid leaves
6614 Prior notice, laid off and job search allowances
6615 Illness allowances paid to personnel
6616 Additional family allowances
6617 Advantages in kind
6618 Other direct earnings
662 DIRECT REMUNERATION PAID TO FOREIGNERS
6621 Salaries, wages and commissions
6622 Allowances and gratuities
6623 Paid leaves
6624 Prior notice, laid off and job search allowances
6625 Illness allowances paid to personnel
6626 Additional family allowances
6627 Advantages in kind
6628 Other direct earnings
663 FLAT ALLOWANCES PAID TO PERSONNEL
6631 Housing allowances
6632 Representation allowances
6633 Expatriation allowances

6634 Transport allowance
6638 Other allowances and sundry advantages
664 SOCIAL EXPENSES
6641 Social expenses on the remuneration of national
6642 Social expenses on foreigners remuneration
666 OWNER’S REMUNERATIONS AND SOCIAL EXPENSES
6661 Owner’s remuneration
6662 Social expenses
667 EXTERNAL WORKER TRANSFERRED REMUNERATIONS
6671 Interim personnel
6672 Detached or hired personnel
668 OTHER SOCIAL EXPENSES
6681 Contribution to trade unions and works councils
6682 Contribution to hygiene and safety councils
6683 Contribution to other social achievements
6684 Work doctor and pharmacy
6685 Insurance and health care organizations
6686 Retirement insurance and pension funds
6687 Increased allowance and social penalties
6688 Sundry social expenses
67 FINANCIAL AND ASSIMILATED EXPENSES
671 INTERESTS ON BORROWING
6711 Debentures loan
6712 Loans from financial and loan institutions
6713 Loans connected to participation
6714 Bond/debenture redemption premiums
672 INTERESTS ON LEASING ROYALTIES
6722 Interest on real estate leasing
6723 Interests on personal estate leasing
6724 Interests on hire purchase royalties
6728 Interest in other lease royalties
673 CASH DISCOUNTS GRANTED
674 OTHER INTERESTS
6741 Advances on accounts and other credit deposits

6742 Blocked current accounts
6743 Interests on guarantee bonds
6744 Interests on commercial debts
6745 Interests on banks and discounting transactions
6748 Interests on sundry debts
675 DISCOUNTING OF BILLS OF EXCHANGE
676 FINANCIAL LOSSES ON EXCHANGE
677 LOSSES ON PAGEMARKETABLE
INTENTIONALLY LEFT SECURITIES
BLANK
6771 Losses on the disposal of marketable securities
6772 Losses from attribution of bonus shares to
Forworkers and managers
the complete document visit my web blog:
678 LOSSES AND EXPENSES ON FINANCIAL RISKS
6781 On life annuities
6784 On treasury instruments
FINANCIAL SHORT-TERM RISK
6791 On financial risks
6795 On marketable securities (short term)
6798 Other impairment losses and provisions for financial risk
68 DEPRECIATIONS EXPENSES
681 OPERATING DEPRECIATIONS EXPENSES
6812 Depreciations of intangible fixed assets
6813 Depreciations of tangible fixed assets
69 PROVISIONS EXPENSES AND IMPAIRMENT LOSSES
691 OPERATING PROVISIONS EXPENSES AND
IMPAIRMENT LOSSES
6911 Provisions for risks and expenses
6913 Impairment losses on intangible fixed assets
6914 Impairment losses on tangible fixed assets
697 FINANCIAL PROVISIONS AND IMPAIRMENT LOSSES
6971 Provisions for risks and expenses
6972 Impairment losses on financial fixed assets

CLASS SEVEN:
REVENUE ACCOUNTS FOR ORDINARY ACTIVITY

70 SALES
71 OPERATING SUBSIDIES
72 FIXED PRODUCTION (OWN USE)
73 STOCK VARIATIONS OF GOODS PRODUCED
75 OTHER INCOMES
77 FINANCIAL INCOMES AND RELATED REVENUES
78 EXPENSES TRANSFER
PROVISION EXPENSES AND IMPAIRMENT LOSSES
79
WRITTEN BACK

70 SALES
701 SALES OF GOODS
7011 Within the region
7012 Off region
7013 To group entities within the region
7014 To group entities off region
7015 On internet
7019 Rebates, discounts and bonus granted (not broken down)
702 SALES OF FINISHED PRODUCTS
7022 Off region
7025 On internet
703 SALES OF INTERMEDIATE PRODUCTS
7032 Off region
7035 On internet
704 SALES OF RESIDUAL PRODUCTS
7042 Off region
7045 On internet
705 WORKS INVOICED
7052 Off region
7055 On internet
706 SERVICES SOLD
7062 Off region
7065 On internet
707 ACCESSORY INCOMES
7071 Carriages, non-returnable containers and other expenses invoiced
7072 http://ohadazone.com/index.php
Commissions and brokerages
7073 Hiring and rental revenues
7074 Bonus on return and sales of containers
7075 Services rendered to personnel
7076 Royalties from licenses, software, trademarks and similar rights
7077 Services operated for personnel’s interest
7078 Other accessory income
71 OPERATING SUBSIDIES
711 ON EXPORT PRODUCTS
712 ON IMPORT PRODUCTS
713 ON BALANCE PRODUCTS
714 INDEMNITIES AND EXPLOITATION SUBVENTIONS
(Agricultural entity)
718 OTHER OPERATING SUBSIDIES
7181 From the state and public collectivities
7182 From international organizations
7183 From third parties
72 FIXED PRODUCTION (OWN USE)

721 INTANGIBLE ASSETS
722 TANGIBLE FIXED ASSETS
7221 Tangible fixed assets (off biological assets)
7222 Tangible fixed assets (biological assets)
724 SELF CONSUMED PRODUCTION
726 FINANCIAL FIXED ASSETS
73 STOCK VARIATIONS OF GOODS AND SERVICES
PRODUCED
734 STOCKS VARIATIONS OF PRODUCTS IN-PROGRESS
7341 Products in-process
7342 Works in-progress
735 VARIATIONS OF SERVICES IN-PROGRESS
7351 Studies in-process
7352 Services in-progress
736 STOCK VARIATIONS OF FINISHED PRODUCTS
737 STOCK VARIATIONS OF INTERMEDIATE AND
RESIDUAL PRODUCTS
7371 Intermediate products
7372 Residual products
75 OTHER INCOMES
751 PROFITS FROM TRADE DEBTS AND OTHER DEBTORS
752 SHARES OF PROFIT OR LOSS ON JOINT TRANSACTIONS
7521 Transferred share of losses (manager’s account)
7525 Profits granted by transfer (non managerial partners’ accounts)
754 INCOME FROM CURRENT DISPOSAL OF FIXED ASSETS
756 EXCHANGE GAINS ON TRADE CREDITS AND DEBTS
758 SUNDRY INCOMES
7581 Sitting allowances and other remunerations to administration
7582 Insurance allowances received
7588 Other sundry revenues
OPERATING SHORT TERM RISK WRITTEN BACK
7591 On short term risks
7593 On stocks
7594 On debts
7598 On others participation expenses
77 FINANCIAL INCOMES AND RELATED INCOMES
771 INTEREST FROM LOANS AND SUNDRY DEBTS
PAGE INTENTIONALLY
7712 Interest on loans LEFT BLANK
7713 Interest on other debts
772 INCOMES FROM EQUITY INVESTMENTS
7721ForIncomes
from equity investments
7722 Incomes from other long term securities
773 CASH DISCOUNTS RECEIVED
774 INCOMES FROM INVESTMENTS
7745 Incomes from bonds
7746 Incomes from marketable securities
775 INTEREST IN LEASING ROYALTIES
776 PROFITS FROM EXCHANGE
777 PROFITS FROM DISPOSAL OF MARKETABLE SHARES
778 INCOME FROM FINANCIAL RISKS
7781 On life annuities
7784 On treasury instruments
SHORT TERM FINANCIAL RISK WRITTEN BACK
7791 On financial risks
7795 On investment securities (short term)
7798 Other financial provisioned expenses
78 EXPENSES TRANSFER
781 OPERATING EXPENSES TRANSFER
787 FINANCIAL EXPENSES TRANSFER
79 IMPAIRMENT LOSSES AND PROVISIONS WRITTEN BACK
791 OPERATING PROVISIONS AND IMPAIRMENT LOSSES
WRITTEN BACK
7911 For risks and expenses
7913 For intangible fixed assets
7914 For tangible fixed assets
797 FINANCIAL PROVISIONS AND IMPAIRMENT LOSSES
WRITTEN BACK
7971 For risks and expenses
7972 For financial fixed assets
798 DEPRECIATIONS WRITTEN BACK
799 INVESTMENT SUBVENTIONS WRITTEN BACK

CLASS EIGHT:
OTHER EXPENSES AND REVENUES ACCOUNTS

81 ACCOUNTING VALUES ON DISPOSAL OF FIXED ASSETS
82 INCOME FROM DISPOSAL OF FIXED ASSETS
83 EXPENSES OFF ORDINARY ACTIVITIES
84 INCOMES OFF ORDINARY ACTIVITIES
85 PROVISIONS AND DEPRECIATIONS 00A
86 PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A
87 PERSONNEL PARTICIPATION
88 COMPENSATORY (ADJUSTMENT) SUBSIDIES
89 INCOME TAX

81 ACCOUNTING VALUES ON DISPOSAL OF FIXED ASSETS
82 INCOME FROM DISPOSAL OF FIXED ASSETS
83 EXPENSES OFF ORDINARY ACTIVITIES
831 EXPENSES RECORDED 00A
833 EXPENSES RELATING TO RESTRUCTURING
OPERATIONS
834 LOSSES ON DEBTS 00A
835 GIFTS AND DONATION GRANTED
836 ABANDONMENT OF DEBTS
837 EXPENSES RELATED TO LIQUIDATION OPERATIONS
839 EXPENSES FOR PROVISION AND DEPRECIATION OF
SHORT TERM RISK 00A
84 INCOMES OFF ORDINARY ACTIVITIES
841 INCOME RECORDED 00A
843 INCOMES RELATING TO RESTRUCTURING OPERATIONS
844 OOA INDEMNITIES AND SUBVENTIONS (Agricultural Entities)
845 GIFTS AND DONATION RECEIVED
846 ABANDONMENT OF DEBTS OBTAINED
847 INCOMES RELATED TO LIQUIDATION OPERATIONS
848 EXPENSES TRANSFER 00A
849 PROVISIONED EXPENSES WRITTEN BACK 00A
85 PROVISIONS AND DEPRECIATIONS 00A
851 REGULATED PROVISIONS
852 DEPRECIATIONS 00A
853 PROVISIONS 00A
854 PROVISIONS FOR RISKS AND EXPENSES
858 OTHER APPROPRIATION 00A
86 PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A

861 REGULATED PROVISIONS WRITTEN BACK
862 DEPRECIATIONS WRITTEN BACK
863 PROVISIONS WRITTEN BACK 00A
864 PROVISIONS FOR RISKS AND EXPENSES WRITTEN BACK
868 OTHER PROVISIONS WRITTEN BACK 00A
87 PERSONNEL PARTICIPATION
871 LEGAL PROFITS-SHARING SCHEME
874 CONTRACTUAL PROFIT-SHARING SCHEME
878 OTHER SCHEME
For the complete
88 COMPENSATORY document visit my web
(ADJUSTMENT) blog:
SUBSIDIES
881 STATE http://ohadazone.com/index.php
884 PUBLIC COLLECTIVITIES
886 GROUP COMPANIES
888 OTHERS
89 INCOME TAX
891 INCOME TAX FOR THE FINANCIAL YEAR
8911 Activities within the state
8912 Activities within other states of the region
8913 Activities off region
892 TAX ARREARS FOR THE PRIOR PERIOD
895 FISCAL MINIMUM TAX (F.M.T)
899 TAX REDUCTION AND RELIEF FROM THE
PREVIOUS PERIOD
8991 Tax Reductions
8994 Relief for retroactive losses

CLASS NINE:
OFF BALANCE SHEET CONTINGENT ACCOUNTS
90 CONTINGENT ASSETS AND LIABILITIES

CONTINGENT ASSETS ACCOUNTS 901 TO 904
901 FINANCING CONTINGENT ASSETS
9011 Confirmed loans received
9012 Borrowings spending, collection
9013 Renewable financing facilities
9014 Issuing facilities
9018 Other financing contingent assets
902 GUARANTEE CONTINGENT ASSETS
9021 Endorsements received
9022 Cautions, sureties, guarantor received
9023 Mortgage received
9024 Bills endorsed by third parties
9028 Other guarantee received
903 MUTUAL CONTINGENCES
9031 Purchases of goods on credit
9032 Purchases of currencies on credit
9033 Customer’s firmed orders
9038 Other mutual contingencies
904 OTHER CONTINGENCIES ASSETS
9041 Abandonment of conditional debts
9043 Sales with reserved ownership clause
9048 Sundry contingencies assets
CONTINGENCIES LIABILITIES ACCOUNTS 905 TO 908
905 FINANCING CONTINGENT LIABILITIES
9051 Undisbursed loan granted
9158 Other financing contingent liabilities
906 GUARANTOR CONTINGENT LIABILITIES
9061 Endorsement given
9062 Cautions, sureties, guarantors received
9063 Mortgage given
9064 Bills endorsed by the company
9068 Other guarantees, sureties, given
907 MUTUAL CONTINGENCIES
9071 Sales of goods for the account
9072 Deferred sales of currencies
9073 Firmed order to suppliers
9078 Other mutual contingencies
908 OTHER CONTINGENT LIABILITIES
9081 Conditional cancellation of debts
9082 Retirement contingencies
9083ForPurchases with received ownership clause
9088 Sundry contingent liabilities
91 COUNTERPARTS http://ohadazone.com/index.php
OF THE CONTINGENCIES
- 911 TO 914 COUNTERPARTS OF THE CONTINGENCIES
RECEIVED, 901 TO 904,
- 915 TO 918 COUNTERPARTS OF THE CONTINGENCIES
GIVEN, 905 TO 908
COST AND MANAGEMENT ACCOUNTS

92 ACCOUNTS REFLECTED
93 RECLASSIFICATION ACCOUNTS
94 PRODUCTS COST ACCOUNTS
95 STOCK ACCOUNTS
96 VARIATIONS ON PRE-ESTABLISHED COSTS
97 ACCOUNTING PROCESSING VARIANCE ACCOUNTS
98 PROFIT AND LOSS ACCOUNTS
99 INTERNAL LIAISON ACCOUNTS

ABOUT FINANCIAL STATEMENTS

1- FINANCIAL STATEMENTS TO BE PRESENTED
According to article 8 of the present uniform act, the annual financial
statements to be presented by entities shall comprise of the following:
• Balance sheet
• Profit and loss account
• The statement of cash flows, as well as
• Appended notes
In addition to these, listed companies shall establish and present annual
financial statements following IFRS.
2- SYSTEMS OF PRESENTING ACCOUNTING RECORDS
According to articles 11 and 13 of the present uniform act, accounting
records and financial statements shall be presented using either:
The Standard system; or
The Minimum cash system.
All entities, on the exception of its size, shall fall under the standard
system of presentation of financial statements and the keeping of
accounting records. Small-sized entities shall fall under the Minimum
Cash System (MCS), except they opt not to. Are eligible for the MCS,
entities whose annual turnover before tax is below the following
thresholds:
• 30 million for service entities;

• 40 million for artisanal and related entities;
• 60 million for trading entities

SECTION 2: BALANCE SHEET-ASSETS (VERTICAL LAYOUT)

Name of the business ……………………………… Financial year ended on 31/12/……
Identification No………………………………………… Duration (in months)……
BALANCE SHEET AS AT DECEMBER 31 N
Ref FINANCIAL YEAR N
Note
ASSETS
Net
Gross DEP/PRO
AD Intangible fixed assets 3

AE Research and development expenses 211,2181,2191 2811,2818p,2911,2918p,2919p
AF Patents, licenses, software 212,213,214,2193 2812,2813,2814,2912,
2913,2914,2919p
AG Goodwill 215,216 2815,2816,2915,2916
AH Other intangible fixed assets 217,218 (excl 2181),2198 2817,2818p,2917,2918p,2919p
AI Tangible fixed assets 3
AJ Lands (1) 22 282,292
(1) Of which net investment …(2881-2928)..
AK Buildings (1) 231,232,233,237,2391 2831,2832,2833,2837,2931,
(1) Net investment (2315+2325-2831p-2832p) 2932,2933,2937,2939p
AL Fittings, fixtures and installations 234,235,238,2392,2393 2834,2835,2838,2934,2935,
2938,2939p
AM Equipment, furniture and biological assets 24 (excl 245 & 2459) 284 (excl 2845), 294 (excl
2945,2949), 2949p
AN Transport equipment 245,2495 2845,2945,2949p
AP Advances and payment on accounts for fixed 3 251,252 2951,2952
assets
AQ Financial fixed assets 4
AR Equity or Participation securities 26 296
AS Other financial fixed assets 27 297
AZ TOTAL FIXED ASSETS
BA OOA current assets 5 485,488 498
BB Stocks and items in process 6 31,32,33,34,35,36,37,38 39
BG Debts and assimilated application
BH Suppliers, advances and payment a/c 17 409 490
BI Customers 7 41 (excl 419) 491
BJ Other debts 8 Debit Balance: 492,493,494,495,496,497
185,42,43,44,45,46, 47
(excl 478)
BK TOTAL CURRENT ASSETS
BQ Marketable Securities 9 50 590
BR Receivables (values to be collected) 10 51 591
BS Banks, Giro Banks, cash and related items 11 Dr Bal: 52,53,54,55,
592,593,594
57,561,581,582
BT TOTAL CASH-ASSETS
BU Probable loss on exchange 12 478
(Assets conversion variance)
BZ GENERAL TOTAL

SECTION 2: BALANCE SHEET-LIABILITIES (VERTICAL LAYOUT)

Name of the business …………………………………… Financial year ended on 31/12/……
Identification No……………………………………………. Duration (in months)……
Ref Note Financial year N
LIABILITIES
Net
CA Capital 13 101 to 104
CB Shareholder, uncalled up capital (-) 13 109
CD Premiums related to share capital 14 105
CE Revaluation variance PAGE INTENTIONALLY LEFT3e BLANK 106
CF Unavailable reserves 14 111,112,113
CG Optional/free reserves 14 118
CH Brought forward (+or-) 14 12(121 or 129)
CJ Net income of the For the(profit
period complete
+, or document
loss -) visit my web blog:
13 (131 or 139)
CL Investment subsidies 15 14
15
CM Regulated provisions 15
CP TOTAL SHAREHOLDERS EQUITY
DA Loans and related financial debts 16 16,181,182,183,184
DB Leasing and assimilated debts 16 17
DC Provisions for risk and expenses 16 19
DD TOTAL FINANCIAL DEBTS
DF TOTAL PERMANENT RESOURCES
DH 00A debts and assimilated resources 5 481,482,484,4998
DI Customers, advances on received 7 419
DJ Operating suppliers 17 40 (excl 409)
DK 18 Credit Balance:
Fiscal and social debts
42,43,44
DM 19 Credit Balance:
Other debts
185,45,46,47 (excl 479)
DN Provisioned risks 19 499 (excl 4998),599
DP TOTAL CURRENT LIABILITIES
DQ Banks, discounting credits 20 564,565
DR 20 Credit Balance:
Banks, financial establishments and cash advances
52,53,561,566
DT TOTAL CASH LIABILITIES
DV Probable gain on exchange 12 479
(Liabilities conversion variance)
DZ GENERAL TOTAL

SECTION 2: BALANCE SHEET (HORIZONTAL LAYOUT)

Name of the business ………………………………..……………………………… Financial year ended on 31/12/……..
Identification No………………………………………………………………………. Duration (in months)………………...
FINANCIAL YEAR N
FIN.YR. Financial year
Ref ASSETS Note N-1 Ref LIABILITIES Note
Gross DEP/PRO Net Net
31/12/N 31/12/N-1
AD Intangible fixed assets 3 CA Capital 13
AE Research and development expenses CB Shareholder, uncalled up capital (-) 13
AF Patents, licenses, software CD Premiums related to share capital 14
AG Goodwill CE Revaluation variance 3e
AH Other intangible fixed assets CF Unavailable reserves 14
AI Tangible fixed assets 3 CG Optional/free reserves 14
AJ Lands (1) CH Brought forward (+or-) 14
(1) Of which investment in net ………/…..........
AK Buildings (1) CJ Net income of the period (profit +, or loss -)

(1) Of which investment in net ………/…..........
AL Fittings, fixtures and installations CL Investment subsidies 15
AM Equipment, furniture and biological assets CM Regulated provisions 15
AN Transport equipment CP TOTAL SHAREHOLDERS EQUITY
AP Advances payment on acc for fixed assets 3 DA Loans and related financial debts 16
AQ Financial fixed assets 4 DB Leasing and assimilated debts 16
AR Equity or Participation securities DC Provisions for risk and expenses 16
AS Other financial fixed assets DD TOTAL FINANCIAL DEBTS
AZ TOTAL FIXED ASSETS DF TOTAL PERMANENT RESOURCES
BA OOA current assets 5 DH 00A debts and assimilated resources 5
BB Stocks and stock items in process 6 DI Customers, advances on received 7
BG Debts and assimilated application DJ Operating suppliers 17
BH Suppliers, advances and payment a/c 17 DK Fiscal and social debts 18
BI Customers 7 DM Other debts 19
BJ Other debts 8 DN Provisioned risks 19
BK TOTAL CURRENT ASSETS DP TOTAL CURRENT LIABILITIES
BQ Marketable Securities 9
BR Receivables (values to be collected) 10 DQ Banks, discounting credits 20
BS Banks, Giro Banks, cash and related items 11 DR Banks, financial establishments and cash advances 20
BT TOTAL CASH-ASSETS DT TOTAL CASH LIABILITIES
Probable loss on exchange Probable gain on exchange
BU 12 DV 12
(Assets conversion variance) (Liabilities conversion variance)
BZ GENERAL TOTAL DZ GENERAL TOTAL

SECTION 2: FORMAT OF PROFIT AND LOSS ACCOUNT
Name of the business …………………………………………… Financial year ended on 31/12/……
Identification No……………………………………………………. Duration (in months)………………...
PROFIT AND LOSS ACCOUNT FOR PERIOD ENDED DECEMBER 31 N

FINANCIAL YEAR
Ref. HEADINGS NOTE
N N-1
TA Sales of goods (701) A + 21
RA Purchases of goods (601) - 22
−
RB Variations of stock(+ or -) (6031) 6
+
XA COMMERCIAL MARGIN (Sum TA to RB)
TB Sales of manufactured products (702,703,704) B + 21
TC Works, services sold (705,706) C + 21
TD Accessory incomes (707)
PAGE INTENTIONALLY D
LEFT BLANK
+ 21
XB TURNOVER (A+B+C+D)
−
TE Stored production (or issued) (73) 6
+
TF Fixed production (own use) (72) 21
TG Operating subsidies and grants (71) 21
TH Other incomes (75) + 21
TI http://ohadazone.com/index.php
Operating expenses transferred (781) + 12
RC Purchases of raw materials and related stores (602) - 22
−
RD Variations of stocks of raw materials and related stores (6032) 6
+
RE Other purchases (604,605,608) - 22
−
RF Variations of stocks of other supplies (+ or -) (6033) 6
+
RG Transport (61) - 23
RH External services (62,63 except 637) - 24
RI Taxes and rates (64) - 25
RJ Other expenses (65) - 26
XC VALUE ADDED (XB+RA+RB)+(Sum TE to RJ)
RK Personnel expenses (66) - 27
XD GROSS OPERATING SURPLUS (XC+RK) 28
TJ Provisions written back (791,798,799) + 28
RL Depreciations and provisions (681,691) - 3C&28
XE OPERATING PROFIT OR LOSS (XD+TJ+RL)
TK Financial incomes (77) + 29
TL Financial provisions written back (797) + 28
TM Financial expenses transfer (787) + 12
RM Financial expenses (67) - 29
RN Depreciations and provisions (697) - 3C&28
XF FINANCIAL PROFIT OR LOSS (Sum TK to RN)
XG ORDINARY ACTIVITY RESULT (XE+XF)
TN Incomes from disposal of fixed assets (82) + 3D
TO Other income OOA (84,86,88) + 30
RO Accounting values of disposals of fixed assets (81) - 3D
RP Other Expenses 0.0.A (83,85) - 30
XH OFF ORDINARY ACTIVITIES RESULT (Sum TN to RP)
RQ Employees profit sharing scheme (87) - 30
RP Income tax (89) -
XH NET INCOME (XG+XH+RQ+RS)

GLOBAL SELF FINANCING CAPACITY (GSFC)
It is calculated from the gross operating surplus (GOS) as follows:
GSFC= GOS (See income statement)

- Disbursable expenses Remaining (after the calculation of GOS)
+ Cashable incomes Remaining (after the calculation of GOS)
FORMULATION
GROSS OPERATING SURPLUS
+ Accounting values of current disposal of fixed assets (654)
- Income from current disposal of fixed assets (754)
= Self exploitation financing capacity
+ Financial incomes
+ Exchange gains
+ Financial expenses transferred
+ Cashable Incomes OOA
- Disbursable Expenses OOA
- Participation
- Income tax
= GLOBAL SELF FINANCING CAPACITY

SECTION 2: FORMAT OF STATEMENT OF CASH FLOW
Name of the business …………………………………………….. Financial year ended on 31/12/……
Identification No……………………………………………………. Duration (in months)……………….
STATEMENT OF CASH FLOW

FINANCIAL YEAR
Ref. HEADINGS NOTE
N N-1
Net cash as at January 01
ZA A
Cash assets of N-1 less cash liabilities of N-1
Cash flows from operating activities
FA Global self financing capacity (GSFC)
FB - OOA current assets(1)
FC - Variation of stocks
FD - Variation of debts
FE + Variation of current liabilities(1)
Variation of FR linked to operating activities
Sum (FB+FC-FD-FE):……………………..
ZB Net cash flow from operatingPAGE INTENTIONALLY LEFT BLANK
activities B
Cash flows from investing activities 6
FF - Cash outflow for the acquisition of intangible fixed assets 21
FG - Cash outflow for the acquisition of tangible fixed assets 21
FH - Cash outflow forFor
the the
acquisition
complete of financial fixed assets
document 21
visit my web blog:
+ Cash inflow from the disposals of intangible and tangible
FI
fixed assets
FJ http://ohadazone.com/index.php
+ Cash inflow from the disposals of financial fixed assets 12
ZC Net Cash flows from investing activities (sum FF to FJ) C
Cash flows from financing with owner’s equity 6
FK + Increase of capital by new contributions 22
FL + Investment subventions received 6
FM - Reductions in capital 23
FN - Dividends paid 24
Net Cash flows from financing with owner’s equity(Sum
ZD D
FK to FN)
Cash flow from external funding
FO Loans 26
FP + Other financial debts
FQ - Reimbursements of loans and other financial debts
ZE Net cash flows from creditor’s equity (Sum FO to FQ) E
ZF Net Cash flows from financing activities (D+E) F 28
ZG Variation of net cash of the period (B+C+F) G
Net cash as at December 31 (G+A)
ZH Control: cash assets for the period N less cash liabilities for the H
period N
(1) Excluding variations of receivables and payables linked to investing activities (variations on receivables on the disposals of fixed
assets and payables on acquisitions or constructions of fixed assets(for example variations of receivables on investment
subventions received)

SECTION 3: MINIMUM CASH SYSTEM
FORMAT OF FINANCIAL STATEMENT
Identification No……………………………………………………. Duration (in months)………………..
MCS BALANCE SHEET AS AT DECEMBER 31 N

AMOUNT AMOUNT
ASSETS Note LIABILITIES Note
YEAR N YEAR N-1 YEAR N YEAR N-1
Fixed assets (1)
1 Sole proprietor’s account
Net income for the
Stocks 2
period
Customers and sundry
3 Loans
debtors
Suppliers and sundry
Cash in hand 3
creditors
Bank (in + or in -)
Total assets Total liabilities
(1) To be inserted in the assets of the balance sheet if their values are significant
MCS PROFIT AND LOSS ACCOUNT FOR THE PERIOD ENDED DECEMBER 31 N
AMOUNT
HEADINGS Note
YEAR N YEAR N-1
Receipts from sales or services rendered 4
Other receipts from activities 4
TOTAL RECEIPTS ON INCOMES A
Expenses on purchases 4
Expenses on rents 4
Expenses on salaries 4
Expenses on taxes and rates 4
Interest expenses
Other expenditures on activities 4
TOTAL EXPENSES ON EXPENDITURES B
BALANCE: surplus (+) or shortage (-) of receipts (C-A-B) C
- Variations of stock N/N-1 2

- Variations of receivables N/N-1 3
- Variations of operating debts N/N-1 3
DEPRECIATION EXPENSES F
NET INCOME FOR THE PERIOD (G=C-D+E-F) G

SECTION 4: NOTE 4
MINIMUM CASH SYSTEM CASH JOURNAL
Identification No……………………………………………………. Duration (in months)………………
MINIMUM CASH SYSTEM CASH JOURNAL RELATIVE TO THE MONTH OF …………………..YEAR…………

Ventilation of receipts Ventilation of expenses
Date Headings Receipts Expenses Balance Materials Other Taxes
Purchase
Sales Others and purchases Rents Salaries and Others
of goods
Equipments and stores rates
Brought forward
Balance to be carried forward

NB: A separate journal should be kept for bank and cash transactions
In case of additional deposit or drawing the owners account can be created thus the ventilation of receipts and expenses
can be updated

SIGNIFICANT MANAGEMENT BALANCES STEP 4: OP/L=(GOS+791+798+799)-(681+691)
Dr Operating profit/loss (135) Cr
STEP 1: CM=701-(601± 6031) 681: ………… ………… :134
Dr Commercial margins (132) Cr 691: ………… ………… :791
601: ………… ………… 701 ………… :798
6031: ………… ………… 799
STEP 2: VA STEP 5: FP/L=(77+787+797)-(67+697)

Dr VALUE ADDED (133) Cr Dr Financial profit/loss (136) Cr
602: 132 67: ………… ………… :77
………… …………
697: ………… ………… :787
6032: ………… PAGE INTENTIONALLY
………… :702 LEFT BLANK
6033: ………… :797
………… ………… :703
604: ………… ………… :704
605: ………… ………… :705
STEP 6: P/L OA=135+136
608: For …………
………… the complete
:706 document visit myDrweb blog: OA (137)
Profit/Loss Cr
61: ………… ………… :707 ………… :135
62: ………… http://ohadazone.com/index.php
………… :71 ………… :136
63: ………… ………… :72
64: ………… ………… :736
65: ………… ………… :75 STEP 7: P/L OOA=(82+84+86+88)-(81+83+85)
………… :781 Dr Profit/Loss OOA (138) Cr
81: ………… ………… :82
83: ………… ………… :84
85: ………… ………… :86
STEP 3: GOS=VA-66-637 ………… :88
Dr Gross operating surplus (134) Cr
66: ………… ………… :133
637: ………… STEP 8: NR=(137+138)-(87+89)
Dr Net results (13) Cr
87: ………… ………… :137
89: ………… ………… :138
LIST OF OHADA MEMBER STATES
•
Benin • Niger
• Cameroon • Congo
• Côte d'Ivoire • Senegal
• Democratic Republic of Congo
• Togo
• Equatorial Guinea
• Burkina Faso
• Gabon
• Guinea • Central African
• Guinea-Bissau • Chad
• Mali • Comoros

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2017 REVISED OHADA ACCOUNTING PLAN

Reviewed and corrected

Copyright ©NCHENDEH CHRISTIAN

First Published 2015

All rights reserved. No part of this publication may be

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page i

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page ii

OHADA: HISTORICAL PERSPECTIVE

OFFICIAL LANGUAGES OF OHADA

OHADA UNIFORM ACTS

OHADA STRUCTURAL ORGANS

THE JOINT COURT OF THE PERMANENT

THE ADVANCE REGIONAL SCHOOL

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 2

THE STRUCTURE OF OHADA ACCOUNTING PLAN

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 3

LIST OF MAIN ACCOUNTS

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 4

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 5

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 8

196 PROVISIONS FOR EMPLOYEES’ PENSION AND

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 10

LIST OF MAIN ACCOUNTS

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 11

21 INTANGIBLE FIXED ASSETS

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 15

251 ADVANCES ON ACCOUNT FOR INTANGIBLE FIXED ASSETS

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 16

NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90 Page 17

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LIST OF MAIN ACCOUNTS

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40 SUPPLIERS AND ACCOUNTS PAYABLE

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50 SHORT TERM SECURITIES

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LIST OF MAIN ACCOUNTS

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60 PURCHASES AND STOCKS VARIATION

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64 TAXES AND RATES

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LIST OF MAIN ACCOUNTS

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72 FIXED PRODUCTION (OWN USE)

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LIST OF MAIN ACCOUNTS

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86 PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A

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90 CONTINGENT ASSETS AND LIABILITIES

COST AND MANAGEMENT ACCOUNTS

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