Ohada Accounting Plan [PDF]

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2017 REVISED OHADA ACCOUNTING PLAN

E-mail: [email protected] Reviewed and corrected

3rd January 2019 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 Tel.: (237) 674101690/698010180 E-MAIL: [email protected]

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

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2017 REVISED OHADA ACCOUNTING PLAN

TABLE OF CONTENTS OHADA: HISTORICAL PERSPECTIVE…………………………………………………………………… OHADA OFFICIAL LANGUAGES …………………………………………………………………………………… OHADA UNIFORM ACTS……………………………………………………………………………………………… OHADA STRUCTURAL ORGANS…………………………………………………………………………………… SECTION ONE: THE LIST OF ACCOUNTS………………………………………………………………………… CLASS ONE: ACCOUNTS OF DURABLE RESOURCES…………………………………………… CLASS TWO: FIXED ASSETS ACCOUNTS……………………………………………………………… CLASS THREE: STOCK ACCOUNTS………………………………………………………………………. CLASS FOUR: THIRD PARTY ACCOUNTS…………………………………………………………….. CLASS FIVE: CASH ACCOUNTS……………………………………………………………………………. CLASS SIX: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES……………………….. CLASS SEVEN: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIES……………………… CLASS EIGHT: OTHER EXPENSES AND REVENUES ACCOUNTS…………………………… CLASS NINE: OFF BALANCE SHEET CONTINGENT ACCOUNTS……………………………

ABOUT FINANCIAL STATEMENTS……………………………………………………………………………… SECTION TWO: FINANCIAL STATEMENTS OF STANDARD SYSTEM ……………………………… BALANCE SHEET ………………………………………………………………………………………………… VERTICAL LAYOUT …………………………………………………………………………………….. HORIZONTAL LAYOUT ……………………………………………………………………………….

INCOME STATEMENT ………………………………………………………………………………………… STATEMENT OF CASH FLOW ………………………………………………………………………………

SECTION THREE: THE MINIMUM CASH SYSTEM………………………………………………………….. BALANCE SHEET ………………………………………………………………………………………………… INCOME STATEMENT ………………………………………………………………………………………… CASH JOURNAL IN THE MINIMUM CASH SYSTEM…………………………………………… ANNEX: SIGNIFICANT MANAGEMENT BALANCES………………………………………………………… LIST OF OHADA MEMBER STATES ……………………………………………………………………………..

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

01 01 02 02 03 04 11 22 26 36 40 49 55 58 60 61 61 61 63 64 66 67 67 67 68 69 69

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2017 REVISED OHADA ACCOUNTING PLAN

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

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2017 REVISED OHADA ACCOUNTING PLAN

OHADA UNIFORM ACTS OHADA is fundamentally made up of eight laws as listed below: No 1 2 3 4 5 6

Uniform act

Year

General commercial law Commercial companies and economic group partnerships Securities Simplified recovery procedures and enforcement measures Collective insolvency proceedings Arbitration law For consolidated accounts 7 Accounting law For combined accounts 8 Law regulating contracts and carriage of goods by road

Jan 1, 1998 July 10, 1998 Jan 1, 1999 June 11, 1999 Jan 1, 2001 Jan 1, 2002 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 JUSTICE AND ARBITRATION CÔTE D'IVOIRE-Abidjan

THE PERMANENT SECRETARIAT CAMEROON-Yaoundé

THE ADVANCE REGIONAL SCHOOL OF MAGISTRACY BENIN-Porto Novo

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 81 disposal of fixed assets Income from disposal 82 of fixed assets

10

Capital

21

Intangible fixed assets

31

Stock of goods

40

Suppliers and accounts payable

50

Short term securities

60

Purchases and stocks variation

70

Sales

11

Reserves

22

Lands

32

Related raw materials and stores

41

Customers and related accounts

51

Values collections

61

Transports

71

Operating subsidies

12

Carried/brought forward

23

33

Other supplies

42

Personnel

52

Banks

62

External services

72

Fixed production

83

Expenses off ordinary activities

13

Net profit or loss for the period

24

34

Products in-process

43

Social organizations

53

Financial assimilated and establishments

63

Other services

73

Stock variations of goods produced

84

Incomes off ordinary activities

14

Investment subsidies

25

35

Service in-progress

44

The stats and public collectivities

54

Treasury instruments

64

Taxes and rates

75

Other incomes

85

Provisions and depreciations OOA

15

Regulated provisions and related funds

26

Equity securities

36

Finished products

45

International organizations

55

Electronic instruments

65

Other expenses

77

Financial incomes and related revenues

86

Provisions and depreciations written back OOA

16

Borrowings assimilated debts

27

Other financial fixed assets

37

Residual intermediate products

46

Shareholders –group companies

56

Banks, cash and discounting advances,

66

Personnel expenses

78

Expenses transfer

87

Personnel participation

17

Leasing debts and assimilated contracts

28

Depreciations

38

Stock in-transit

47

Sundry debtors and creditors

57

Cash in hand

67

Financial and assimilated expenses

79

Provision expenses and impairment losses written back

88

Compensatory (adjustment) subsidies

18

Debts related to participation and liaison accounts of subsidiary establishments

29

Impairment of fixed assets

39

Impairment of stocks and product in process

48

Credits and debts off ordinary activities

58

Advances in the hands of trustees, letters of credit and internal transfer account

68

Depreciations expenses

89

Income tax

19

Provisions for risks and expenditures

49

Impairment for short term risks

59

Impairment provisions

69

Provisions expenses and impairment losses

grants

or

and

Buildings, technical installations and fittings Equipment, furniture and biological assets Advances payments on account for fixed assets

and

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

awaiting

money

and

external

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS ONE: ACCOUNTS OF DURABLE RESOURCES LIST OF MAIN ACCOUNTS 10 11 12 13 14 15 16 17

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

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 depreciation the complete 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN

162 163 164 165

166

1612 Debentures to be Converted into shares 1613 Debentures to be reimbursed by shares 1618 Other debentures LOANS FROM FINANCIAL INSTITUTIONS ADVANCED RECEIVED FROM THE STATE ADVANCED RECEIVED AND BLOCKED CURRENT ACCOUNT DEPOSITS AND CAUTIONS RECEIVED 1651 Deposits 1652 Cautions 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 17 LEASING DEBTS 172 173 174 176

REAL ESTATE LEASING DEBT PERSONAL ESTATE LEASING DEBT LEASING/TAKEOVER BID DEBTS ACCRUED INTEREST 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 PAGE INTENTIONALLY LEFT BLANK ACCOUNTS OF SUBSIDIARY ESTABLISHMENTS 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 http://ohadazone.com/index.php 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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

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

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS TWO: FIXED ASSETS ACCOUNTS LIST OF MAIN ACCOUNTS 21 22 23 24 25 26 27 28 29

INTANGIBLE FIXED ASSETS LANDS BUILDINGS, TECHNICAL INSTALLATIONS AND FITTINGS EQUIPMENT, FURNITURE AND BIOLOGICAL ASSETS ADVANCES PAYMENTS ON ACCOUNT FOR FIXED ASSETS EQUITY SECURITIES OTHER FINANCIAL FIXED ASSETS DEPRECIATIONS IMPAIRMENT OF FIXED ASSETS

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

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2017 REVISED OHADA ACCOUNTING PLAN 21 INTANGIBLE FIXED ASSETS 211 RESEARCH & DEVELOPMENT EXPENSES 212 PATENTS, LICENSES AND CONCESSIONS RIGHTS

213

214 215 216 217 218

2121 Patents 2122 Licences 2123 Concessions of public services 2128 Other concessions and similar rights SOFTWARE AND WEB SITES 2131 Software 2132 Web sites TRADE MARKS DESIGN GOODWILL LEASEHOLD RIGHTS CREATIVE INVESTMENTS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 PAGE INTENTIONALLY LEFT BLANK 225 EXTRACTIVE INDUSTRIAL SITES 2251 Quarries 226 DEVELOPED LANDS For the complete document visit my web blog: 2261 Parking lots http://ohadazone.com/index.php 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 2312 2313 2314 2315

Industrial buildings Agricultural buildings Administrative and commercial lands Staff buildings Buildings- investment properties

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 2412 2413 2414

Industrial equipment Industrial tools Commercial equipment 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 2462 2463 2465 2468

Livestock, breeding stock Security animals Agricultural plantations 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 AND FURNITURE 248 OTHER EQUIPMENT PAGE INTENTIONALLY LEFT BLANK

2481 Fine arts and craft works 2488 Sundry equipment and furniture For the complete document visit ASSETS my web blog: AND BIOLOGICAL IN-PROCESS 249 EQUIPMENT

2491 Industrial and commercial equipment and tools http://ohadazone.com/index.php 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

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

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2017 REVISED OHADA ACCOUNTING PLAN 268 OTHER EQUITY SECURITIES

27 OTHER FINANCIAL FIXED ASSETS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 278 OTHER FINANCIAL FIXED ASSETS 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 2814 2815 2816 2817

Amortisation of package software and websites Amortisation of trademarks, designs Amortisation of goodwill Amortisation of leasehold right Amortisation of creative investments

2818 Amortisation of other rights and intangible fixed assets NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 PAGE INTENTIONALLY of industrial, agricultural, LEFT BLANK administrative and commercial building given to concession operators

2838 Depreciation of other fittings and fixtures For the complete visit my web blog: 284 DEPRECIATION OFdocument EQUIPMENT of industrial, and commercial 2841 Depreciation http://ohadazone.com/index.php machinery and tools

2842 Depreciation of agricultural machinery and tools 2843 Depreciation of recoverable and identifiable packaging equipment

2844 2845 2846 2847

Depreciation of office furniture and equipment Depreciation of transport equipment Depreciation of biological assets 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 2934 2935 2937

Impairment of infrastructural equipment Impairment of fittings and fixtures Impairment of office fittings 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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

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

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS THREE:

STOCK ACCOUNTS 31 32 33 34 35 36 37 38

LIST OF MAIN ACCOUNTS STOCK OF GOODS RELATED RAW MATERIALS AND STORES OTHER SUPPLIES PRODUCTS IN-PROCESS SERVICE IN-PROGRESS FINISHED PRODUCTS RESIDUAL AND INTERMEDIATE PRODUCTS STOCK IN-TRANSIT

39 IMPAIRMENT OF STOCKS AND PRODUCT IN PROCESS

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 313 BIOLOGICAL ASSETS 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 331 332 333 334 335

CONSUMABLE MATERIALS WORKSHOPS AND FACTORY STORES WAREHOUSE STORES OFFICE MATERIALS CONTAINERS EQUIPMENT 3351 Non-returnable containers equipment 3352 Unidentifiable recoverable containers 3353 Mixed usage containers 3358 Other containers 338 OTHER MATERIALS

34 PRODUCTS IN-PROCESS 341 PRODUCTS IN-PROCESS 3411 Products in-process P1 3412 Products in-process P2 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 IN-PROCESS PAGE INTENTIONALLY BLANK 3451 Animals 3452 Plants (vegetables) For the complete document visit my web blog: 35 SERVICE IN-PROGRESS http://ohadazone.com/index.php 351 STUDIES 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 363 BIOLOGICAL ASSETS 3631 Animals 3632 Plants (vegetables) 3638 Other stocks (subsidiary activities)

37 RESIDUAL AND INTERMEDIATE PRODUCTS 371 INTERMEDIATE PRODUCTS 3711 Intermediate products A NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 3712 Intermediate products 372 RESIDUAL PRODUCTS 3721 Wastes or scraps 3722 Defects or rejects 3723 Recoverable wastes and scraps 373 BIOLOGICAL ASSETS 3731 Animals 3732 Plants (vegetables) 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

394 395 396 397

IMPAIRMENT OF PRODUCTS IN-PROCESS IMPAIRMENT OF SERVICES IN-PROCESS

IMPAIRMENT OF STOCKS OF FINISHED PRODUCTS IMPAIRMENT OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS 398 IMPAIRMENT OF THE STOCKS IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT

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

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS FOUR: THIRD PARTY ACCOUNTS

40 41 42 43 44 45 46 47 48 49

LIST OF MAIN ACCOUNTS SUPPLIERS AND ACCOUNTS PAYABLE CUSTOMERS AND RELATED ACCOUNTS PERSONNEL SOCIAL ORGANIZATIONS THE STATS AND PUBLIC COLLECTIVITIES INTERNATIONAL ORGANIZATIONS SHAREHOLDERS –GROUP COMPANIES SUNDRY DEBTORS AND CREDITORS CREDITS AND DEBTS OFF ORDINARY ACTIVITIES IMPAIRMENT FOR SHORT TERM RISKS

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 4093

Suppliers, group companies, advances and payments on accounts 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 4112 4114 4115 4116 4117 4118 412

Customers-group companies Customers-states and public collectivities Customers-international organizations Customers, retention of title or ownership Customers-guarantee retentions Customers relief of value added tax (VAT)

CUSTOMERS-BILLS RECEIVABLE IN THE PORTFOLIO

4121 4122 4124 4125

Customers-bills receivable Customers-group companies, bills receivable State and public collectivities, bills receivable International organizations, bills receivable

413 CUSTOMERS, UNPAID CHEQUES, BILLS AND OTHER VALUES

4131 4132 4133 4138

Customers, unpaid cheques Customers, unpaid bills Customers, unpaid credit cards Customers, other unpaid values

414 CREDITS ON CURRENT DISPOSAL OF FIXED ASSETS

4141 4142 4146 4147

Credits on account, intangible fixed assets Credits on account, tangible fixed assets Bills receivable, intangible fixed assets 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 connected companies For the complete document visit myto 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 4382 4386 4387

Social expenses on accrued allowances Accrued expenses on paid leaves Other accrued expenses Revenues receivable

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 4487 Revenues receivable 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 46 CONTRIBUTORS, SHAREHOLDERS(PARTNERS) AND GROUP COMPANIES 461 SHAREHOLDER-TRANSACTIONS ON CAPITAL

462

463

465 466 467

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 INTENTIONALLY LEFT BLANK 4619 Contributors, redeemable (payable back) SHAREHOLDER-CURRENT ACCOUNTS 4621 Principal For the complete document visit my web blog: 4626 Accrued interests SHAREHOLDERS JOINT TRANSACTIONS http://ohadazone.com/index.php 4631 Current transactions 4636 Accrued interest SHAREHOLDERS’ DIVIDENDS PAYABLE GROUP COMPANIES CURRENT ACCOUNTS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 4782 4783 4784 4786 4788

Decrease in operating debts Decrease in financial debts Increase in operating credits Increase in financial credits Valuation difference in cash instruments Differences compensated by the exchange coverage

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 492 493 494 495 496

IMPAIRMENT OF PERSONNEL ACCOUNTS IMPAIRMENT OF SOCIAL ORGANIZATION A/C IMPAIRMENT OF STATE AND MUNICIPALITY A/C IMPAIRMENT OF INTERNATIONAL ORGANIZATION 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

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

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS FIVE:

CASH ACCOUNTS 50 51 52 53 54 55 56 57 58 59

LIST OF MAIN ACCOUNTS SHORT TERM SECURITIES VALUES AWAITING COLLECTIONS (RECEIVABLES) BANKS FINANCIAL ASSIMILATED AND ESTABLISHMENTS TREASURY INSTRUMENTS ELECTRONIC MONEY INSTRUMENTS BANKS, CASH AND DISCOUNTING ADVANCES, CASH IN HAND ADVANCES IN THE HANDS OF TRUSTEES, LETTERS OF CREDIT AND INTERNAL TRANSFER ACCOUNT IMPAIRMENT AND PROVISIONS

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 506 ACCRUED INTEREST 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 INTENTIONALLY LEFT BLANK 523 OTHER PAGE MONETARY ZONE STATE BANKS 524 OFF MONETARY ZONE BANKS 525 BANKS, TERM DEPOSIT For theACCRUED complete document visit my web blog: 526 BANKS, INTEREST 5261 Banks, accrued interest payable http://ohadazone.com/index.php 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 541 542 543 544

INTEREST RATES OPTIONS EXCHANGE RATES OPTIONS STOCK EXCHANGE RATE OPTIONS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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

581 582 585 588

ADVANCES IN THE HANDS OF TRUSTEES LETTERS OF CREDIT CASH TRANSFERS OTHER INTERNAL TRANSFERS

59 IMPAIRMENT AND PROVISIONS FOR SHORT TERM RISKS 590 591 592 593

IMPAIRMENT OF SHORT TERM SECURITIES IMPAIRMENT OF RECEIVABLES AND STOCKS IMPAIRMENT OF BANK ACCOUNTS IMPAIRMENT OF FINANCIAL AND ASSIMILATED ESTABLISHMENT ACCOUNTS 594 IMPAIRMENT OF CASH INSTRUMENTS ACCOUNTS 599 PROVISIONS FOR FINANCIAL SHORT-TERM RISKS NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS SIX: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITY

60 61 62 63 64 65 66 67 68 69

LIST OF MAIN ACCOUNTS PURCHASES AND STOCKS VARIATION TRANSPORTS EXTERNAL SERVICES OTHER EXTERNAL SERVICES TAXES AND RATES OTHER EXPENSES PERSONNEL EXPENSES FINANCIAL AND ASSIMILATED EXPENSES DEPRECIATIONS EXPENSES PROVISIONS EXPENSES AND IMPAIRMENT LOSSES

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 6022 6023 6024 6025

In the region (3) Off region (3) From group companies in the region From group companies off region Purchase expenses

6029 Rebates, discounts and bonus received (not broken down)

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 6042 6043 6044 6045 6046 6047

Consumable materials Combustible materials Cleaning materials Factory and workshop stores Purchase expenses Warehouses stores Office stationeries

6049 Rebates, discounts and bonus received (not broken down)

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 612 613 614 616 618

TRANSPORTS ON SALES TRANSPORTS ON BEHALF OF THIRD PARTIES TRANSPORTS OF PERSONNEL TRANSPORTS OF MAILS AND PARCELS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 INTENTIONALLY LEFTWORKS BLANK DOCUMENTATION 626 RESEARCH AND PAGE

6261 Studies and research works 6265 General documentation For the complete document visit my web blog: 6266 Technical documentation AND PUBLIC RELATIONS 627 ADVERTISING, PUBLISHING http://ohadazone.com/index.php

6271 6272 6273 6274 6275 6276

Announcements and publicities Catalogue, printed advertising Samples Trade fairs and exhibitions Publishing (publications) 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 6313 6314 6315 6316 6317 6318

Hiring of Safe Factoring commission Commissions on credits cards Expenses on debentures issue Expenses on monetary instruments 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 64 TAXES AND RATES 641 DIRECT TAXES AND RATES 6411 6412 6413 6414 6415 6418

Land taxes and rated taxes Business patent, licenses and rated taxes Taxes on salaries and wages Apprenticeship taxes Continuous professional training Other direct taxes and rates

645 INDIRECT TAXES AND RATES 646 REGISTRATION DUTIES 6461 6462 6463 6464 6468

Transfer of ownership tax Stamp duties Taxes on company vehicles PAGE INTENTIONALLY Wind screen licenses (vignette) LEFT BLANK Other taxes

647 FISCAL FINES AND PENALTIES 6471 6472 6473 6474 6478

Assessment penaltiesdocument on directvisit taxes Forbase the complete my web blog: Assessment base penalties on indirect taxes http://ohadazone.com/index.php Tax recovery penalties on direct taxes Tax recovery penalties on indirect taxes 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 6541 Intangible fixed assets 6542 Tangible fixed assets

656 EXCHANGE LOSSES ON COMMERCIAL DEBTS 657 FISCAL FINES AND PENALTIES 658 SUNDRY EXPENSES 6581 Sitting allowances and other remunerations NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 6593 6594 6598

Provisions for short term risks Provisions for stocks Provisions for debts 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN

675 676 677

678

679

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 DISCOUNTING OF BILLS OF EXCHANGE FINANCIAL LOSSES ON EXCHANGE PAGEMARKETABLE INTENTIONALLY LEFT SECURITIES BLANK LOSSES ON 6771 Losses on the disposal of marketable securities 6772 Losses from attribution of bonus shares to Forworkers the complete document visit my web blog: and managers LOSSES AND EXPENSES ON FINANCIAL RISKS http://ohadazone.com/index.php 6781 On life annuities 6782 On financial transactions 6784 On treasury instruments IMPAIRMENT LOSSES AND PROVISIONS FOR 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS SEVEN: REVENUE ACCOUNTS FOR ORDINARY ACTIVITY

LIST OF MAIN ACCOUNTS 70 71 72 73 75 77 78

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

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 7021 Within the region 7022 Off region 7023 To group entities within the region 7024 To group entities off region 7025 On internet 7029

Rebates, discounts and bonus granted (not broken down)

703 SALES OF INTERMEDIATE PRODUCTS 7031 Within the region 7032 Off region 7033 To group entities within the region 7034 To group entities off region 7035 On internet 7039

Rebates, discounts and bonus granted (not broken down)

704 SALES OF RESIDUAL PRODUCTS 7041 Within the region 7042 Off region 7043 To group entities within the region 7044 To group entities off region 7045 On internet 7049

Rebates, discounts and bonus granted (not broken down)

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

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2017 REVISED OHADA ACCOUNTING PLAN 705 WORKS INVOICED 7051 Within the region 7052 Off region 7053 To group entities within the region 7054 To group entities off region 7055 On internet 7059

Rebates, discounts and bonus granted (not broken down)

706 SERVICES SOLD 7061 Within the region 7062 Off region 7063 To group entities within the region 7064 To group entities off region PAGE INTENTIONALLY LEFT BLANK 7065 On internet 7069 Rebates, discounts and bonus granted (not broken down) 707 ACCESSORY INCOMES For the complete document visit my web blog:

7071 Carriages, non-returnable containers and other expenses invoiced

7072 7073 7074 7075

http://ohadazone.com/index.php Commissions and brokerages Hiring and rental revenues Bonus on return and sales of containers 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 711 712 713 714

ON EXPORT PRODUCTS ON IMPORT PRODUCTS ON BALANCE PRODUCTS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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

7541 Intangible fixed assets 7542 Tangible 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 759 IMPAIRMENT LOSSES AND PROVISIONS FOR 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 LEFT BLANK 7712 Interest on loans 7713 Interest on other debts 772 INCOMES FROM EQUITY INVESTMENTS the complete document visit my web blog: 7721ForIncomes from equity investments 7722 Incomes from other long term securities http://ohadazone.com/index.php 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 7782 On financial transactions 7784 On treasury instruments 779 IMPAIRMENT LOSSES AND PROVISIONS FOR 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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

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

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2017 REVISED OHADA ACCOUNTING PLAN

CLASS EIGHT: OTHER EXPENSES AND REVENUES ACCOUNTS

81 82 83 84 85 86 87 88 89

LIST OF MAIN ACCOUNTS ACCOUNTING VALUES ON DISPOSAL OF FIXED ASSETS INCOME FROM DISPOSAL OF FIXED ASSETS EXPENSES OFF ORDINARY ACTIVITIES INCOMES OFF ORDINARY ACTIVITIES PROVISIONS AND DEPRECIATIONS 00A PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A PERSONNEL PARTICIPATION COMPENSATORY (ADJUSTMENT) SUBSIDIES INCOME TAX

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

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2017 REVISED OHADA ACCOUNTING PLAN 81 ACCOUNTING VALUES ON DISPOSAL OF FIXED ASSETS 811 INTANGIBLE FIXED ASSETS 812 TANGIBLE FIXED ASSETS 816 FINANCIAL FIXED ASSETS

82 INCOME FROM DISPOSAL OF FIXED ASSETS 821 INTANGIBLE FIXED ASSETS 822 TANGIBLE FIXED ASSETS 826 FINANCIAL 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 843 844

INCOMES RELATING TO RESTRUCTURING OPERATIONS 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 NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN 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 PAGE INTENTIONALLY LEFT BLANK 874 CONTRACTUAL PROFIT-SHARING SCHEME 878 OTHER SCHEME For the complete document visit my web blog: 88 COMPENSATORY (ADJUSTMENT) SUBSIDIES

881 884 886 888

STATE http://ohadazone.com/index.php PUBLIC COLLECTIVITIES GROUP COMPANIES 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

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

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2017 REVISED OHADA ACCOUNTING PLAN

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 PAGE INTENTIONALLY LEFT BLANK 9081 Conditional cancellation of debts 9082 Retirement contingencies 9083ForPurchases with received ownership clause the complete document visit my web blog: 9088 Sundry contingent liabilities http://ohadazone.com/index.php 91 COUNTERPARTS 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 93 94 95 96

ACCOUNTS REFLECTED RECLASSIFICATION ACCOUNTS PRODUCTS COST ACCOUNTS STOCK ACCOUNTS VARIATIONS ON PRE-ESTABLISHED COSTS

97 ACCOUNTING PROCESSING VARIANCE ACCOUNTS

98 PROFIT AND LOSS ACCOUNTS 99 INTERNAL LIAISON ACCOUNTS NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

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2017 REVISED OHADA ACCOUNTING PLAN

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

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

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2017 REVISED OHADA ACCOUNTING PLAN SECTION 2: BALANCE SHEET-ASSETS (VERTICAL LAYOUT) Name of the business ……………………………… Financial year ended on 31/12/…… Identification No………………………………………… Duration (in months)……

ASSETS AD AE AF

Intangible fixed assets Research and development expenses Patents, licenses, software

AG AH AI AJ

AL

Goodwill Other intangible fixed assets Tangible fixed assets Lands (1) (1) Of which net investment …(2881-2928).. Buildings (1) (1) Net investment (2315+2325-2831p-2832p) Fittings, fixtures and installations

AM

Equipment, furniture and biological assets

AN AP

Transport equipment Advances and payment on accounts for fixed assets Financial fixed assets Equity or Participation securities Other financial fixed assets

AK

AQ AR AS

FINANCIAL YEAR N Gross

DEP/PRO

211,2181,2191 212,213,214,2193

2811,2818p,2911,2918p,2919p

3 2812,2813,2814,2912, 2913,2914,2919p 2815,2816,2915,2916

215,216 217,218 (excl 2181),2198 2817,2818p,2917,2918p,2919p 3 22

282,292

231,232,233,237,2391

2831,2832,2833,2837,2931, 2932,2933,2937,2939p

234,235,238,2392,2393

245,2495 251,252

2834,2835,2838,2934,2935, 2938,2939p 284 (excl 2845), 294 (excl 2945,2949), 2949p 2845,2945,2949p 2951,2952

26 27

296 297

5 6

485,488 31,32,33,34,35,36,37,38

498 39

17 7 8

409 41 (excl 419) Debit Balance: 185,42,43,44,45,46, 47 (excl 478)

490 491 492,493,494,495,496,497

9 10 11

50 51 Dr Bal: 52,53,54,55, 57,561,581,582

590 591

12

478

24 (excl 245 & 2459)

3 4

AZ TOTAL FIXED ASSETS BA BB BG BH BI BJ

OOA current assets Stocks and items in process Debts and assimilated application Suppliers, advances and payment a/c Customers Other debts

BK TOTAL CURRENT ASSETS BQ BR BS

Marketable Securities Receivables (values to be collected) Banks, Giro Banks, cash and related items

BT

TOTAL CASH-ASSETS

BU

Probable loss on exchange (Assets conversion variance)

592,593,594

BZ GENERAL TOTAL

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

Page 61

Net

Ref

Note

BALANCE SHEET AS AT DECEMBER 31 N

2017 REVISED OHADA ACCOUNTING PLAN SECTION 2: BALANCE SHEET-LIABILITIES (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

LIABILITIES

Note

Financial year N Net

CA CB CD CE CF CG CH CJ CL CM

13 Capital 101 to 104 13 Shareholder, uncalled up capital (-) 109 14 Premiums related to share capital 105 Revaluation variance PAGE INTENTIONALLY LEFT3e 106 BLANK 14 Unavailable reserves 111,112,113 14 Optional/free reserves 118 14 Brought forward (+or-) 12(121 or 129) the(profit complete visit my web blog: Net income of the For period +, or document loss -) 13 (131 or 139) 15 Investment subsidies 14 http://ohadazone.com/index.php 15 Regulated provisions 15

CP

TOTAL SHAREHOLDERS EQUITY

DA DB DC DD

Loans and related financial debts Leasing and assimilated debts Provisions for risk and expenses

DF

TOTAL PERMANENT RESOURCES

16 16 16

16,181,182,183,184 17 19

DH 00A debts and assimilated resources DI Customers, advances on received DJ Operating suppliers DK Fiscal and social debts

5 7 17 18

DM

19

481,482,484,4998 419 40 (excl 409) Credit Balance: 42,43,44 Credit Balance: 185,45,46,47 (excl 479) 499 (excl 4998),599

TOTAL FINANCIAL DEBTS

Other debts

DN Provisioned risks DP

19

TOTAL CURRENT LIABILITIES

DQ Banks, discounting credits DR Banks, financial establishments and cash advances

20 20

564,565 Credit Balance: 52,53,561,566

DT TOTAL CASH LIABILITIES DV Probable gain on exchange (Liabilities conversion variance)

12

479

DZ GENERAL TOTAL

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

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2017 REVISED OHADA ACCOUNTING PLAN

SECTION 2: BALANCE SHEET (HORIZONTAL LAYOUT) Name of the business ………………………………..……………………………… Identification No……………………………………………………………………….

Financial year ended on 31/12/……..

Duration (in months)………………...

BALANCE SHEET AS AT DECEMBER 31 N Ref

ASSETS

Note

FINANCIAL YEAR N Gross

AD AE AF AG AH AI AJ

Intangible fixed assets Research and development expenses Patents, licenses, software Goodwill Other intangible fixed assets Tangible fixed assets Lands (1)

AK

Buildings (1)

3

Net

N-1 Net

Ref CA CB CD CE CF CG

LIABILITIES Capital Shareholder, uncalled up capital Premiums related to share capital Revaluation variance Unavailable reserves Optional/free reserves

CH Brought forward

(1) Of which investment in net ………/….......... (1) Of which investment in net ………/…..........

Fittings, fixtures and installations Equipment, furniture and biological assets Transport equipment Advances payment on acc for fixed assets Financial fixed assets Equity or Participation securities Other financial fixed assets TOTAL FIXED ASSETS OOA current assets Stocks and stock items in process Debts and assimilated application Suppliers, advances and payment a/c Customers Other debts TOTAL CURRENT ASSETS Marketable Securities Receivables (values to be collected) Banks, Giro Banks, cash and related items TOTAL CASH-ASSETS Probable loss on exchange BU (Assets conversion variance) BZ GENERAL TOTAL AL AM AN AP AQ AR AS AZ BA BB BG BH BI BJ BK BQ BR BS BT

3

DEP/PRO

Financial year

FIN.YR.

3 4

5 6 17 7 8 9 10 11 12

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

Note

(-)

(+or-)

CJ

Net income of the period (profit +, or loss -)

CL CM CP DA DB DC DD DF DH DI DJ DK DM DN DP

Investment subsidies Regulated provisions TOTAL SHAREHOLDERS EQUITY Loans and related financial debts Leasing and assimilated debts Provisions for risk and expenses TOTAL FINANCIAL DEBTS TOTAL PERMANENT RESOURCES 00A debts and assimilated resources Customers, advances on received Operating suppliers Fiscal and social debts Other debts Provisioned risks TOTAL CURRENT LIABILITIES

DQ Banks, discounting credits DR Banks, financial establishments and cash advances DT TOTAL CASH LIABILITIES Probable gain on exchange DV (Liabilities conversion variance) DZ GENERAL TOTAL

31/12/N

31/12/N-1

13 13 14 3e 14 14 14

15 15 16 16 16

5 7 17 18 19 19

20 20 12

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2017 REVISED OHADA ACCOUNTING PLAN SECTION 2: FORMAT OF PROFIT AND LOSS ACCOUNT Financial year ended on 31/12/……

Name of the business …………………………………………… Identification No…………………………………………………….

Duration (in months)………………...

PROFIT AND LOSS ACCOUNT FOR PERIOD ENDED DECEMBER 31 N Ref.

HEADINGS

NOTE

TA RA

Sales of goods (701) Purchases of goods (601)

RB

Variations of stock(+ or -) (6031)

XA TB TC TD XB

RG RH RI RJ XC RK XD

COMMERCIAL MARGIN (Sum TA to RB) Sales of manufactured products (702,703,704) B + 21 Works, services sold (705,706) C + 21 PAGE INTENTIONALLY LEFT BLANK Accessory incomes (707) D + 21 TURNOVER (A+B+C+D) − Stored production (or issued) (73) 6 + Fixed production (own use) (72) 21 For the complete document visit my web blog: Operating subsidies and grants (71) 21 Other incomes (75) + 21 http://ohadazone.com/index.php Operating expenses transferred (781) + 12 Purchases of raw materials and related stores (602) 22 − Variations of stocks of raw materials and related stores (6032) 6 + Other purchases (604,605,608) 22 − Variations of stocks of other supplies (+ or -) (6033) 6 + Transport (61) 23 External services (62,63 except 637) 24 Taxes and rates (64) 25 Other expenses (65) 26 VALUE ADDED (XB+RA+RB)+(Sum TE to RJ) Personnel expenses (66) 27 GROSS OPERATING SURPLUS (XC+RK) 28

TJ RL XE TK TL TM RM RN XF

Provisions written back (791,798,799) Depreciations and provisions (681,691) OPERATING PROFIT OR LOSS (XD+TJ+RL) Financial incomes (77) Financial provisions written back (797) Financial expenses transfer (787) Financial expenses (67) Depreciations and provisions (697) FINANCIAL PROFIT OR LOSS (Sum TK to RN)

XG TN TO RO RP XH RQ RP

ORDINARY ACTIVITY RESULT (XE+XF) Incomes from disposal of fixed assets (82) Other income OOA (84,86,88) Accounting values of disposals of fixed assets (81) Other Expenses 0.0.A (83,85) OFF ORDINARY ACTIVITIES RESULT (Sum TN to RP) Employees profit sharing scheme (87) Income tax (89)

XH

NET INCOME (XG+XH+RQ+RS)

TE TF TG TH TI RC RD RE RF

A

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

+ − +

FINANCIAL YEAR N N-1

21 22 6

+ -

28 3C&28

+ + + -

29 28 12 29 3C&28

+ + -

3D 30 3D 30

-

30

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2017 REVISED OHADA ACCOUNTING PLAN 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

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

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2017 REVISED OHADA ACCOUNTING PLAN 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 Ref. ZA FA FB FC FD FE

ZB FF FG FH FI FJ ZC FK FL FM FN ZD FO FP FQ ZE ZF ZG ZH

HEADINGS

NOTE

FINANCIAL YEAR N N-1

Net cash as at January 01 A Cash assets of N-1 less cash liabilities of N-1 Cash flows from operating activities Global self financing capacity (GSFC) - OOA current assets(1) - Variation of stocks - Variation of debts + Variation of current liabilities(1) Variation of FR linked to operating activities Sum (FB+FC-FD-FE):…………………….. PAGE INTENTIONALLY LEFT BLANK Net cash flow from operating activities B Cash flows from investing activities 6 21 - Cash outflow for the acquisition of intangible fixed assets 21 - Cash outflow for the acquisition of tangible fixed assets 21 - Cash outflow forFor the the acquisition of financial fixed assets complete document visit my web blog: + Cash inflow from the disposals of intangible and tangible fixed assets http://ohadazone.com/index.php + Cash inflow from the disposals of financial fixed assets 12 Net Cash flows from investing activities (sum FF to FJ) C Cash flows from financing with owner’s equity 6 + Increase of capital by new contributions 22 + Investment subventions received 6 - Reductions in capital 23 - Dividends paid 24 Net Cash flows from financing with owner’s equity(Sum D FK to FN) Cash flow from external funding Loans 26 + Other financial debts - Reimbursements of loans and other financial debts Net cash flows from creditor’s equity (Sum FO to FQ) Net Cash flows from financing activities (D+E) Variation of net cash of the period (B+C+F) Net cash as at December 31 (G+A) Control: cash assets for the period N less cash liabilities for the period N

E F G

28

H

(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)

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

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2017 REVISED OHADA ACCOUNTING PLAN SECTION 3: MINIMUM CASH SYSTEM FORMAT OF FINANCIAL STATEMENT Name of the business ……………………………………………

Financial year ended on 31/12/……

Identification No…………………………………………………….

Duration (in months)………………..

MCS BALANCE SHEET AS AT DECEMBER 31 N ASSETS

AMOUNT

Note

YEAR N

Fixed assets

(1)

1

Stocks

2

Customers and sundry debtors

3

Cash in hand

LIABILITIES

Note

YEAR N-1

AMOUNT YEAR N

YEAR N-1

Sole proprietor’s account Net income for the period Loans Suppliers and sundry creditors

Bank (in + or in -) Total assets

3

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 Note HEADINGS YEAR N YEAR N-1 Receipts from sales or services rendered Other receipts from activities TOTAL RECEIPTS ON INCOMES Expenses on purchases Expenses on rents Expenses on salaries Expenses on taxes and rates Interest expenses Other expenditures on activities TOTAL EXPENSES ON EXPENDITURES BALANCE: surplus (+) or shortage (-) of receipts (C-A-B)

4 4 A 4 4 4 4

- Variations of stock N/N-1 - Variations of receivables N/N-1 - Variations of operating debts N/N-1

2 3 3

DEPRECIATION EXPENSES

F

NET INCOME FOR THE PERIOD (G=C-D+E-F)

G

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

4 B C

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2017 REVISED OHADA ACCOUNTING PLAN

SECTION 4: NOTE 4 MINIMUM CASH SYSTEM CASH JOURNAL Name of the business ……………………………………………

Financial year ended on 31/12/……

Identification No…………………………………………………….

Duration (in months)………………

MINIMUM CASH SYSTEM CASH JOURNAL RELATIVE TO THE MONTH OF …………………..YEAR………… Ventilation of expenses

Ventilation of receipts Date

Headings

Receipts

Expenses

Balance Sales

Others

Materials and Equipments

Purchase of goods

Other purchases and stores

Rents

Salaries

Taxes and rates

Others

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

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

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2017 REVISED OHADA ACCOUNTING PLAN SIGNIFICANT MANAGEMENT BALANCES

STEP 4: OP/L=(GOS+791+798+799)-(681+691) 681: 691:

STEP 1: CM=701-(601± 6031) Dr Commercial margins (132) Cr 601: ………… ………… 701 6031: …………

Dr 602:

…………

…………

6032:

…………

6033:

…………

:702 PAGE INTENTIONALLY ………… ………… :703

604:

…………

…………

:704

605:

…………

…………

:705

608:

:706 For ………… the complete ………… ………… ………… :707

62: 63: 64: 65:

Cr :134 :791 :798 799

STEP 5: FP/L=(77+787+797)-(67+697)

STEP 2: VA

61:

Dr Operating profit/loss (135) ………… ………… ………… ………… ………… …………

VALUE ADDED (133)

………… ………… ………… …………

STEP 3: GOS=VA-66-637

Cr 132

Dr Financial profit/loss (136) Cr ………… ………… :77 ………… ………… :787 LEFT BLANK ………… :797 67: 697:

STEP 6: P/L OA=135+136

document visit myDrweb blog: OA (137) Profit/Loss

Cr ………… :135 ………… :136

:71 http://ohadazone.com/index.php ………… ………… :72 ………… :736 STEP 7: P/L OOA=(82+84+86+88)-(81+83+85) ………… :75 Dr Profit/Loss OOA (138) Cr ………… :781 81: ………… ………… :82 83: ………… ………… :84 85: ………… ………… :86 ………… :88

Dr Gross operating surplus (134) Cr 66: ………… ………… :133 637: …………

STEP 8: NR=(137+138)-(87+89) 87: 89:

Dr Net results (13) Cr ………… ………… :137 ………… ………… :138

LIST OF OHADA MEMBER STATES •

Benin • • Cameroon • • Côte d'Ivoire • • Democratic Republic of Congo • • Equatorial Guinea • • Gabon • • Guinea • • Guinea-Bissau • Mali • NCHENDEH CHRISTIAN (M.Sc. FINANCE) 674-10-16-90

Niger Congo Senegal Togo Burkina Faso Central African Chad Comoros

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