Ohada Accounting Plan by Nchendeh Christian 674101690

OHADA ACCOUNTING PLAN
By: NCHENDEH CHRISTIAN
TABLE OF CONTENTS
SECTION ONE: BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)…………………………………….

CLASS ONE: ACCOUNTS OF DURABLE RESOURCES………………………………………………………………..
CLASS TWO: FIXED ASSETS ACCOUNTS………………………………………………………………………………
CLASS THREE: STOCK ACCOUNTS……………………………………………………………………………………..
CLASS FOUR: THIRD PARTY ACCOUNTS………………………………………………………………………………
CLASS FIVE: CASH ACCOUNTS…………………………………………………………………………………………
SECTION TWO: MANAGEMENT ACCOUNTS (CLASSES 6 TO 8)………………………………….
CLASS SIX: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES………………………………………………..
CLASS SEVEN: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIES……………………………………………….
CLASS EIGHT: OTHER EXPENSES AND REVENUES ACCOUNTS…………………………………………………..
SECTION THREE: OFF BALANCE SHEET CONTINGENT ACCOUNTS (CLASS 9)……………………
CLASS NINE: OFF BALANCE SHEET CONTINGENT ACCOUNTS……………………………………………………
SECTION FOUR: ACCOUNTING PLAN FOR THE MINIMUM CASH SYSTEM………………………..
SECTION FIVE: BALANCE SHEET (STANDARD SYSTEM)……………………………………………….
ASSETS SIDE……………………………………………………………………………………………………………….
LIABILITIES SIDE……………………………………………………………………………………………………………
SECTION SIX: INCOME STATEMENT (STANDARD SYSTEM)………………………………………….
PART ONE: INCOME……………………………………………………………………………………………………
PART TWO: EXPENSES…………………………………………………………………………………………………..
SECTION SEVEN: FINANCIAL TABLE OF APPLICATIONS AND SOURCES (FITAS)…………………
PART ONE: DETERMINATION OF FINANCIAL BALANCE OF THE YEAR N……………………………………….
PART TWO: TABLE……………………………………………………………………………………………………….
SECTION EIGHT: BALANCE SHEET (SIMPLIFIED SYSTEM)…………………………………………….
SECTION NINE: INCOME STATEMENT (SIMPLIFIED SYSTEM)……………………………………….
SECTION TEN: INCOME STATEMENT (MINIMUM CASH SYSTEM)………………………………….
ANNEX: SIGNIFICANT MANAGEMENT BALANCES……………………………………………………..
LIST OF OHADA MEMBER STATES
NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com 1

SECTION ONE:
BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)
CLASS 1: ACCOUNTS OF DURABLE RESOURCES

10 CAPITAL
101 SHARE CAPITAL
1011 Uncalled up, subscribed capital
1012 Subscribed, called up and unpaid capital
1013 Subscribed, called up and paid up, non-redeemed capital
1014 Subscribed, call up and paid up,, 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 CONNECTED TO SHAREHOLDERS EQUITY
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, SUBSCRIBED AND UNCALLED UP CAPITAL
11 RESERVES
111 LEGAL RESERVES
112 STATUTORY RESERVES OR RESERVES PROVIDED FOR BY ARTICLE OF ASSOCIATION
113 REGULATED RESERVES
1131 Long term net gain reserves
1133 Reserves caused by the investment, subsidies and grants (subventions)
1138 Other regulated reserves

118 OTHER RESERVES

1181 Optional reserves
1188 Sundry reserves
12 CARRIED/ BROUGHT FORWARD
121 CREDIT BALANCE CARRIED/BROUGHT FORWARD
109 DEBIT BALANCE CARRIED/BROUGHT FORWARD
1291 Net loss to be carried forward
1292 Deferred loss depreciation
13 NET PROFIT OR LOSS FOR THE PERIOD
130 NET PROFIT OR LOSS FOR THE PERIOD FOR APPROPRIATION
1301 Profit for appropriation
1309 Loss for appropriation
131 NET PROFIT
132 GROSS PROFIT (GP)
1321 Gross profit on stock of goods
1322 Gross profit on materials
133 VALUE ADDED (VA)
134 GROSS OPERATING SURPLUS (GOS)
135 OPERATING PROFIT OR LOSS
136 FINANCIAL PROFIT OR LOSS
137 PROFIT OR LOSS FOR ORDINARY ACTIVITIES
138 PROFIT OR LOSS FOR OFF ORDINARY ACTIVITIES
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 enterprises and organizations
1417 International organizations
1418 Others
142 EQUIPMENT (B) GRANTS
148 OTHER EQUIPMENT GRANTS
15 REGULATED PROVISIONS AND ASSIMILATED 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 PROVISION IN RESPECT OF FIXED ASSETS

1551 Reconstituting mining and oil

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 Convertible debentures
1618 Other debentures
162 BORROWING AND DEBTS 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 advanced 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 ADVANCED PAYMENT ON ACCOUNT UNDER PARTICULAR CONDITIONS
1671 Blocked advances for capital increase
1672 Advances on account with the state’s conditions
1673 Advanced payment on account with the other African organization’s conditions
1674 Advanced payment on account with the international organization’s conditions
1676 License-holder’s right in kind
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 AND ASSIMILATED CONTRACTS
172 EQUIVALENT LEASING DEBT IN RESPECT OF FIXED ASSETS
173 EQUIVALENT LEASING DEBT IN RESPECT OF CURRENT ASSETS
1762 On equivalent leasing debt in respect of fixed assets
1763 On equivalent leasing debt in respect of current assets

1768 On equivalent leasing debt in respect of other contracts

178 ON EQUIVALENT LEASING DEBT IN RESPECT OF OTHER CONTRACTS
18 DEBTS CONNECTED TO THE CONTRIBUTIONS AND LIAISON ACCOUNTS OF
ESTABLISHMENTS AND HOLDING COMPANIES
181 DEBTS RELATED TO PARTICIPATIONS
1811 Debts related to participations (group companies)
1812 Debts related to participations (off group companies)
182 DEBTS WITH HOLDING COMPANIES
183 ACCRUED INTEREST ON DEBTS RELATED PARTICIPATIONS
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 HOLDING COMPANIES
19 FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
191 PROVISIONS FOR LITIGATION
192 PROVISIONS IN RESPECT OF GUARANTEES GIVEN TO THIRD PARTIES
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
197 PROVISIONS FOR EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
1971 Provisions for heavy repairs
198 OTHER FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
1981 Provisions for fines and penalties
1982 Provisions for the renewal of fixed assets (concession operators)
1983 Self-insurance provisions
1988 Other provisions for risks and expenditures

CLASS 2: FIXED ASSETS ACCOUNTS

20 DEFERRED CHARGES
201 ORIGINAL ESTABLISHMENT EXPENSES
2011 Formation expenses
2012 Prospection expenses
2013 Advertising and launching expenses
2014 Pre-operating expenses
2015 Expenses relating to the modification of the capital (merging, etc)
2016 Entering stock exchange expenses
2017 Restructuring expenses
2018 Sundry establishment expenses
202 EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
2021 Deferred expenses
2022 Expenses relating to acquisition of fixed assets
2026 Bond and other loan issue expenses
2028 Expenses to be spread over several financial years

206 BOND REDEMPTION PREMIUMS

2061 Ordinary bonds and debentures
2062 Convertible bonds and debentures
21 INTANGIBLE FIXED ASSETS
211 RESEARCH AND DEVELOPMENT EXPENSES
212 PATENTS, LICENSES, CONCESSION AND SIMILAR RIGHTS
213 PACKAGE SOFTWARE’S
214 TRADE MARKS DESIGN
215 GOODWILL
216 LEASEHOLD RIGHTS
217 CREATIVE INVESTMENTS
218 OTHER RIGHTS AND INTANGIBLE FIXED ASSETS
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 BUILDING AND CONSTRUCTION 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
2242 Other developments
225 EXTRACTIVE INDUSTRIAL SITES
2251 Quarries
226 DEVELOPED LANDS
2261 Parking
227 LANDS GIVEN TO CONCESSION OPERATORS
228 OTHER LANDS
2281 Land with buildings
2285 Lands with staff quarters
229 LAND DEVELOPMENT IN-PROGRESS
2291 Agricultural and wood lands

2292 Uncovered lands

2295 Extractive industrial sites
2298 Other lands
23 BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
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 Other buildings
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
235 OFFICE FITTINGS
2351 General installations
2358 Others
237 INDUSTRIAL, AGRICULTURAL, COMMERCIAL BUILDING WITH CONCESSION
OPERATORS
238 OTHER FITTING AND FIXTURES
239 BUILDINGS AND FITTING IN-PROGRESS
24 EQUIPMENT
241 INDUSTRIAL AND COMMERCIAL MACHINERY AND EQUIPMENT
2411 Industrial equipment
2412 Industrial tools
2413 Commercial equipment
2414 Commercial tools
242 AGRICULTURAL MACHINERY AND TOOLS
2421 Agricultural equipment
2422 Agricultural tools
243 IDENTIFIABLE RECOVERABLE PACKAGING EQUIPMENT
244 FURNITURE AND EQUIPMENT
2441 Office equipment
2442 Computer equipment
2443 Automated office equipment

2444 Office furniture

2446 Building, furniture and equipment
2447 Staff building, furniture and equipment
245 TRANSPORT EQUIPMENT
2451 Automobile equipment
2452 Railway equipment
2453 Maritime equipment
2454 Navigation equipment
2455 Airway equipment
2456 Hypo mobile equipment
2458 Others (bicycle, motorcycle etc.)
246 AGRICULTURAL AND LIVESTOCK FIXED ASSETS
2461 Livestock, work animals
2462 Livestock, breeding stock
2463 Watch animals
2465 Agricultural plantations
2468 Others
247 PLANTS AND MACHINERIES
248 OTHER EQUIPMENT
2481 Collections and antiquities
249 EQUIPMENT IN-PROGRESS
2491 Industrial and commercial equipment and tools
2492 Agricultural equipment and tools
2493 Packaging equipment (recoverable and identifiable)
2494 Office furniture and equipment
2495 Transport equipment
2496 Agricultural and livestock fixed assets
2497 Planting and fittings
2498 Other equipment
25 ADVANCES AND PAYMENTS ON ACCOUNT FOR FIXED ASSETS
251 ADVANCES AND PAYMENTS ON ACCOUNT FOR INTANGIBLE FIXED ASSETS
252 ADVANCES AND PAYMENTS ON ACCOUNT FOR TANGIBLE FIXED ASSETS
26 PARTICIPATION CERTIFICATES (SHARES)
261 PARTICIPATION IN COMPANIES FULLY UNDER CONTROL
262 PARTICIPATION IN COMPANIES UNDER JOINT CONTROL
263 PARTICIPATION IN COMPANIES UNDER A NOTABLE INFLUENCE
265 PARTICIPATION IN PROFESSIONAL ORGANIZATIONS
266 PARTICIPATION IN ECONOMIC INTEREST GROUPS (EID)
268 OTHER PARTICIPATION CERTIFICATES
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

272 LOANS TO PERSONNEL
2721 Fixed assets loans
2722 Furniture and installation loans
2728 other loans (study expenses)
273 CREDIT ON THE STATE
2731 Guarantee deduction
2733 Regulated funds
2738 Others
274 FIXED SECURITIES (SHARES AND STOCKS)
2741 Fixed investment on portfolio activity (FSPA)
2742 Participative securities
2743 Investment certificates
2744 Common investments shares (CS)
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 CREDITS CONNECTED 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
2785 Gold and precious metal
28 DEPRECIATIONS
281 DEPRECIATION FOR INTANGIBLE ASSETS
2811 Depreciations for research and development expenses
2812 Depreciations for patents, licenses, concessions and similar rights

2813 Depreciations for package software

2814 Depreciation for trademarks, designs
2815 Depreciations for goodwill
2816 Depreciations for leasehold right
2817 Depreciations for creative investments
2818 Depreciations for other rights and intangible fixed assets
282 DEPRECIATIONS FOR LANDS
2821 Depreciations for agricultural and wool lands
2824 Depreciations for development works on the lands
2825 Depreciations for extractive industrial sites
283 DEPRECIATIONS FOR BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
2831 Depreciations for industrial, agricultural, administrative and commercial buildings
on own lands
2832 Depreciations for industrial, agricultural, administrative and commercial buildings
on third parties’ lands
2833 Depreciations for infrastructural equipment’s
2834 Depreciations for fitting and fixtures
2835 Depreciations for office fittings
2837 Depreciations for industrial, agricultural, administrative and commercial building
given to concession operators
2838 Depreciations for other fittings and fixtures
284 DEPRECIATIONS FOR EQUIPMENT
2841 Depreciations for industrial, and commercial machinery and tools
2842 Depreciations for agricultural machinery and tools
2843 Depreciations for recoverable and identifiable packing equipment
2844 Depreciations for office furniture and equipment
2845 Depreciations for transport equipment
2846 Depreciations for agricultural and livestock fixed assets
2847 Depreciations for plants and machinery
2848 Depreciations for other equipment
29 PROVISIONS FOR DEPRECIATION
291 PROVISIONS FOR INTANGIBLE FIXED ASSETS
2912 Provisions for patents, licenses, concessions and similar rights
2913 Provisions for package software
2914 Provisions for trademarks design
2915 Provisions for goodwill
2916 Provisions for leasehold rights
2917 Provisions for creative investments
2918 Provisions for other rights and intangible fixed assets
2919 Provisions for tangible fixed assets in-progress
292 PROVISIONS FOR DEPRECIATION OF LANDS
2921 Provisions for agricultural and wool lands
2922 Provisions for undeveloped lands
2923 Provisions for built lands
2924 Provisions for development works on lands

2925 Provisions for extractive industrial sites

2926 Provisions for developed lands
2927 Provisions for lands given to concession operators
2928 Provisions for other lands
2929 Provisions for development on lands in-progress
293 PROVISIONS FOR BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
2931 Provisions for industrial, agricultural, administrative and commercial buildings on
own lands
2932 Provisions for industrial, agricultural, administrative and commercial buildings on
third parties’ lands
2933 Provisions for infrastructural equipment
2934 Provisions for fittings and fixtures
2935 Provisions for office fittings
2937 Provisions for industrial, agricultural and commercial buildings with concessions
operators
2938 Provisions for other fittings and fixtures
2939 Provisions for buildings and fittings in-progress
294 PROVISIONS FOR EQUIPMENT
2941 Provisions for industrial and commercial machinery and equipment
2942 Provisions for agricultural machinery and tools
2943 Provisions for identifiable recoverable packing equipment
2944 Provisions for furniture and equipment
2945 Provisions for transport equipment
2946 Provisions for agricultural and livestock fixed assets
2947 Provisions for plants and machinery
2948 Provisions for other equipment
2949 Provisions for equipment in-progress
295 PROVISIONS FOR ADVANCES AND PAYMENT ON ACCOUNT FOR FIXED ASSETS
2951 Provisions for advances and payments on account for intangible fixed assets
2952 Provisions for advances and payment on account for tangible assets
296 PROVISIONS FOR PARTICIPATION CERTIFICATES (SHARES)
2961 Provisions for participation in companies fully under control
2962 Provisions for participation in companies under joint control
2963 Provisions for participation in companies under a notable influence
2965 Provisions for participation in professional organizations
2966 Provisions for participation in economic interest groups
297 PROVISIONS FOR OTHER FINANCIAL FIXED ASSETS
2971 Provisions for non-commercial loans and credits
2972 Provisions for loans to personnel
2973 Provisions for credits on the state
2974 Provisions for fixed securities (shares and stocks)
2975 Provisions for deposits and cautions paid
2977 Provisions for credits connected to participation and advances to EIG
2978 Provisions for other financial fixed assets

CLASS 3: STOCK ACCOUNTS

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
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
34 PRODUCTS IN-PROCESS
341 PRODUCTS IN-PROCESS
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
35 SERVICE IN-PROGRESS
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
37 RESIDUAL AND INTERMEDIATE PRODUCTS
371 INTERMEDIATE PRODUCTS
3711 Intermediate products A
3712 Intermediate products
372 RESIDUAL PRODUCTS
3721 Wastes
3722 Scraps
3723 Recoverable wastes and scraps
38 STOCK IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT
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 DEPRECIATIONS OF STOCKS
391 DEPRECIATIONS OF STOCK OF GOODS
392 DEPRECIATIONS OF STOCKS OF RAW MATERIAL AND STORES
393 DEPRECIATIONS OF STOCKS OF OTHER SUPPLIES
394 DEPRECIATIONS OF PRODUCTS IN-PROCESS
395 DEPRECIATIONS OF SERVICES IN-PROCESS
396 DEPRECIATIONS OF STOCKS OF FINISHED PRODUCTS

397 DEPRECIATIONS OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS

398 DEPRECIATIONS OF THE STOCKS IN-TRANSIT, AWAITING RECEPTION OR ON
CONSIGNMENT
CLASS 4: THIRD PARTY ACCOUNTS

40 SUPPLIERS AND ACCOUNTS PAYABLE
401 SUPPLIERS, DEBTS IN ACCOUNTS
4011 Suppliers
4012 Suppliers, group companies
4013 Suppliers, sub-contractors
4017 Suppliers, guarantee retentions
402 SUPPLIERS, BILLS PAYABLE
4021 Suppliers, bills payable
4022 Suppliers, groups companies bills payable
4023 Suppliers, subcontractors bills payable
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

4095 Suppliers, guarantee retentions

4096 Suppliers, group companies, guarantee retentions
4097 Suppliers, sub-contractor, guarantee retentions
4098 Rebate, bonus, and other educations receivable
41 CUSTOMERS AND RELATED ACCOUNTS
411 CUSTOMERS
4111 Customers
4112 Customers-group companies
4114 Customers-states and public collectivities
4115 Customers-international organizations
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
414 CREDITS ON DISPOSAL OF FIXED ASSETS
4141 Credits on account
4142 Bills receivable
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 AND PAYMENTS 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 WELFARES
4241 Medical welfare
4242 Family allowances
4245 Social organizations connected to companies

4248 Other internal welfares
425 PERSONNEL REPRESENTATIVES
4251 Personnel delegates
4252 Trade unions and work council
4258 Other personnel representatives
426 PERSONNEL-PROFITS-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
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
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
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 REVENUES 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
4499 State-provisioned for regulated funds
45 INTERNATIONAL ORGANIZATIONS
451 TRANSACTIONS WITH AFRICAN ORGANIZATIONS
452 TRANSACTIONS WITH OTHER INTERNATIONAL ORGANIZATIONS
458 INTERNATIONAL ORGANIZATIONS APPROPRIATIONS FUNDS AND SUBSIDIES
RECEIVABLE
4581 International organizations- appropriations funds receivable
4582 International organizations-subsidies receivable
46 SHAREHOLDERS (PARTNERS) –GROUP COMPANIES
461 SHAREHOLDER-TRANSACTIONS RELATING TO THE CAPITAL
4611 Shareholders, contributions in kind
4612 Shareholders, contributions in cash
4613 Shareholders, unpaid subscribed capital
4614 Shareholders, unpaid called up capital
4615 Shareholders, payments on the capital increase
4616 Shareholders, anticipated payments
4617 Defaulting shareholders
4618 Other shareholders contributions
4619 Shareholders, capital redemption (payable back)
462 SHAREHOLDER-CURRENT ACCOUNTS
4621 Principal
4626 Accrued interests
463 SHAREHOLDERS JOINT TRANSACTIONS
465 SHAREHOLDERS’ DIVIDENDS PAYABLE
466 GROUP COMPANIES CURRENT ACCOUNTS
467 SHAREHOLDERS, OUTSTANDING ON THE CALLED-UP CAPITAL
47 SUNDRY DEBTORS AND CREDITORS
471 PENDING ACCOUNTS (TEMPORARY ACCOUNTS)
4711 Sundry debtors
4712 Sundry creditors
472 OUTSTANDING PAYMENTS ON UNPAID SECURITIES (SHARES)
4726 Participation certificates (shares)
4727 Fixed certificates
4728 Short term securities
474 PERIODIC APPROPRIATION OF EXPENSES AND REVENUES
4746 Expenses
4747 Revenues
475 CREDITS ON WORKS IN-PROGRESS
476 EXPENSES IN ADVANCE
477 REVENUES IN ADVANCE
478 ASSETS CONVERSION VARIANCE
4781 Credits decrease
4782 Debts increase
4788 Differences compensated by the exchange coverage
479 LIABILITIES CONVERSION VARIANCE
4791 Credits decrease
4792 Debts increase
4798 Differences compensated by the exchange coverage
48 CREDITS AND DEBTS OFF ORDINARY ACTIVITIES (OOA)
481 SUPPLIERS OF EQUIPMENT-GOODS
4811 Suppliers of intangible fixed assets
4812 Suppliers of tangible fixed assets
4817 Guarantee retentions
4818 Invoice to be established
482 SUPPLIERS OF EQUIPMENT-BILLS PAYABLE
483 DEBTS FROM THE PURCHASE OF SHORT TERM SECURITIES
484 OTHER DEBTS OFF ORDINARY ACTIVITIES
485 CREDITS ON DISPOSAL OF FIXED ASSETS
4851 On account
4852 Bills receivable
4857 Guarantee retention
4858 Invoice to be established
486 CREDITS ON DISPOSAL OF SHORT TERM SECURITIES
488 OTHER CREDITS OFF ORDINARY ACTIVITIES
49 DEPRECIATIONS AND PROVISIONED RISKS (THIRD PARTIES)

490 PROVISIONS FOR SUPPLIERS’ ACCOUNTS
491 PROVISIONS FOR CUSTOMERS’ ACCOUNTS
4911 Litigious debts
4912 Doubtful debts
492 DEPRECIATIONS OF PERSONNEL ACCOUNTS
493 DEPRECIATIONS OF SOCIAL ORGANIZATION ACCOUNTS
494 DEPRECIATIONS OF STATE AND PUBLIC COLLECTIVITIES ACCOUNTS
495 DEPRECIATIONS OF INTERNATIONAL ORGANIZATIONS ACCOUNTS
496 DEPRECIATIONS OF SHAREHOLDERS ACCOUNTS AND GROUP COMPANIES
ACCOUNTS
4962 Shareholders current accounts
4963 Shareholders joint transactions
4966 Group companies current accounts
497 PROVISIONS FOR SUNDRY DEBTS
498 PROVISIONS FOR CREDITORS OFF ORDINARY ACTIVITIES
4981 Credits on disposals of fixed assets
4982 Credits on disposal of short term securities
4983 Other credits off ordinary activities
499 PROVISIONED RISKS
4991 On operating activities
4998 On transactions off ordinary activities

CLASS 5: CASH ACCOUNTS

50 SHORT TERM SECURITIES
501 TREASURY SECURITIES AND CASH BONDS
5011 Short term treasury securities
5012 Short term securities of financial organizations
5013 Cash bonds subscribed
502 SHARES (STOCK)
5021 Own shares
5022 Quoted shares
5023 Unquoted shares
5024 Empty shares (investment certificates, vote right)
5025 Other shares
503 DEBENTURES
5031 Debentures issued by a company
5032 Quoted debentures
5033 Unquoted debentures
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 RECEIVABLES
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 Bank X
5212 Bank Y
522 OTHER REGIONAL STATE BANKS
523 OTHER MONETARY ZONE STATE BANKS
524 OFF MONETARY ZONE BANKS
526 BANKS, ACCRUED INTEREST
53 FINANCIAL ESTABLISHMENTS AND ASSIMILATED ONES
531 GIRO BANK (POST OFFICE CHEQUES)
532 TREASURY
533 MANAGERIAL AND INTERMEDIATION COMPANIES (MIC)
536 FINANCIAL INSTRUCTIONS, ACCRUED INTEREST
538 OTHER FINANCIAL ORGANIZATIONS
54 TREASURY INSTRUMENTS
541 INTEREST RATES OPTION
542 EXCHANGE RATES OPTION
543 STOCK EXCHANGE RATE OPTION
544 FORWARD MARKET INSTRUMENTS
545 STOCK OF GOLD AND OTHER PRECIOUS METAL (2)
56 BANKS, CASH ADVANCES, DISCOUNT CREDITS
561 CASH ADVANCES
564 SEASONAL LOANS DISCOUNT (CAMPAIGN LOAN DISCOUNT)
565 ORDINARY LOANS DISCOUNT
566 BANKS, CASH ADVANCES, ACCRUED INTERESTS
57 CASH
571 HEAD OFFICE CASH
5711 In legal monetary unit
5712 In currencies
572 BRANCH A CASH
5722 In currencies
573 BRANCH B CASH
5732 In currencies
58 LETTERS OF CREDIT, ACCOUNTABLE ADVANCES AND INTERNAL TRANSFER
581 LETTERS OF CREDIT
582 ACCOUNTABLE ADVANCES
585 CASH TRANSFERS
588 OTHER INTERNAL TRANSFERS
59 DEPRECIATIONS AND PROVISIONED SHORT TERM RISKS
590 DEPRECIATIONS OF SHORT TERM SECURITIES
591 DEPRECIATIONS OF RECEIVABLES AND STOCKS
592 DEPRECIATIONS OF BANK ACCOUNTS
593 DEPRECIATIONS OF FINANCIAL ESTABLISHMENT ACCOUNTS AND ASSIMILATED

ONES
594 DEPRECIATIONS OF TREASURY INSTRUMENTS ACCOUNTS
599 FINANCIAL PROVISIONED RISKS
SECTION TWO:
MANAGEMENT ACCOUNTS (CLASSES 6 TO 8)
CLASS 6: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES

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
6019 Rebates, discounts and bonus received (not broken down)
602 PURCHASES OF RELATED MATERIALS AND STORIES
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 stories
6033 Variations of other stocks suppliers
604 PURCHASES OF STOCKED CONSUMABLE MATERIALS AND STOCKS
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 (studies) 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
611 TRANSPORTS ON PURCHASES
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
6182 Transports between branches or sites
6183 Administrative transports
62 EXTERNAL SERVICES A
621 GENERAL SUB-CONTRACTS
622 RENTING AND RENTAL EXPENSES
6221 Lands rent
6222 Building rent
6223 Equipment and fitting rents
6224 Losses on containers
6225 Containers rent
6228 Sundry renting and rental expenses
623 LEASING RENTALS AND ASSIMILATED CONTRACTS
6232 Fixed assets leasing
6233 Furniture leasing
6235 Assimilated contracts
624 MAINTENANCE AND REPAIRS
6241 Maintenance and repairs of fixed assets
6242 Maintenance and repairs of furniture
6243 Maintenance
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
6256 Transports on purchases insurance
6257 Transports on sales insurance
6258 Other insurance premium
626 RESEARCHES, ENGINEERING (STUDIES) AND DOCUMENTATIONS
6261 Researches, engineering (studies)
6265 General documentation
6266 Technical documentation
627 ADVERTISING, PUBLICITY, PUBLISHING, PUBLIC RELATIONS
6271 Announcements and publicities
6272 Catalogue, printed advertising
6273 Samples
6274 Trade fairs
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 EXTERNAL SERVICES B
631 BANK EXPENSES
6311 Expenses on securities (purchases, sales, keeping)
6312 Expenses on bills
6313 Safe rent
6315 Commissions on credits cards
6316 Expenses on debentures issue
6318 Other bank expenses
632 MIDDLEMEN AND CONSULTANCY REMUNERATIONS
6321 Commissions and brokerages on purchases
6322 Commissions and brokerages on sales
6323 Forwarding agents’ commissions
6324 Honoraria’s (fees)
6325 Lawyer and public notary fees
6328 Other fees.
633 PERSONNEL IN-SERVICE TRAINING EXPENSES
634 LICENSE FEES, TRADEMARKS, PACKAGE, SOFTWARE’S AND SIMILAR RIGHTS
6342 License fees, trademarks, concession operators, and similar rights
6343 Package software fees
6344 Brand (trademark)fees
635 CONTRIBUTIONS
6351 Contributions

6358 Other contributions

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
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)
6468 Other taxes
648 OTHER TAXES AND RATES
65 OTHER EXPENSES
651 LOSSES ON CUSTOMERS DEBTS 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)
653 SHARE OF PROFITS OR LOSSES CANCELLED ON PARTIAL EXECUTION OF PLURI-
ANNUAL CONTRACTS
654 ACCOUNTING VALUES OF CURRENT DISPOSAL OF FIXED ASSETS
658 SUNDRY EXPENSES
6581 Director’s fees and other directors remunerations
6582 Gifts
6583 Sponsorship
659 PROVISIONED OPERATING EXPENSES
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 PERSONNEL
6611 Salaries, wages and commissions
6612 Allowances and gratuities
6613 Paid leaves
6614 Prior notice, laid off and seeking employment allowances
6615 Illness allowances paid to personnel
6616 Additional family allowances
6617 Advantages in kind
6618 Other direct earnings
662 DIRECT REMUNERATION PAID TO FOREIGN PERSONNEL
6621 Salaries, wages and commissions
6622 Allowances and gratuities
6623 Paid leaves
6624 Prior notice, laid off and seeking employment allowances
6625 Illness allowances paid to personnel
6626 Additional family allowances
6627 Advantages in kind
6628 Other direct earnings
663 FIXED ALLOWANCES PAID TO PERSONNEL
6631 Housing allowances
6632 Representation allowances
6633 Expatriation allowances
6638 Other allowances and sundry advantages
664 SOCIAL EXPENSES
6641 Social expenses on the remuneration of national personnel
6642 Social expenses on foreigners remuneration
666 OWNER’S REMUNERATIONS AND SOCIAL EXPENSES
6661 Owner’s remuneration
6662 Social expenses
667 TRANSFERRED REMUNERATIONS OF EXTERNAL PERSONNEL
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
67 FINANCIAL AND ASSIMILATED EXPENSES
671 INTERESTS ON BORROWING
6711 Debentures loan
6712 Loans from financial and loan institutions
6713 Loans connected to participation
672 INTERESTS ON LEASING’S AND ASSIMILATED CONTRACTS
6721 Interest on fixed assets leasing
6722 Interests on equipment leasing

6723 Interests on other rents contracts
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 transactions, treasury and discounting transactions
6748 Interests on sundry debts
675 DISCOUNTING OF BILLS OF EXCHANGE
676 LOSSES ON EXCHANGE
677 LOSSES ON THE DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
678 LOSSES ON FINANCIAL RISKS
6781 On life annuities
6782 On financial transactions
6784 On treasury instruments
679 PROVISIONED FINANCIAL EXPENSES
6791 On financial risks
6795 On investment securities (short term)
6798 Other provisioned financial expenses
68 DEPRECIATIONS
681 OPERATING DEPRECIATIONS
6811 Depreciations of deferred changes
6812 Depreciations of intangible fixed assets
6813 Depreciations of tangible fixed assets
687 DEPRECIATIONS WITH FINANCIAL CONNECTION
6872 Depreciations of redemption premium of bonds and debentures
6878 Other depreciations with financial connection
69 PROVISIONS
691 OPERATING PROVISIONS
6911 Provisions for risks and expenses
6912 Provisions for heavy repairs
6913 Provisions for intangible fixed assets
6914 Provisions for tangible fixed assets
697 FINANCIAL PROVISIONS
6971 Provisions for risks and expenses
6972 Provisions for financial fixed assets
CLASS 7: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIES

70 SALES
701 SALES OF GOODS
7011 Within the region (5)

7012 Off region (5)

7013 To group companies within the region
7014 To group companies off region
702 SALES OF FINISHED PRODUCTS
7022 Off region (5)
703 SALES OF INTERMEDIATED PRODUCTS
7032 Off region (5)
704 SALES OF RESIDUAL PRODUCTS
7042 Off region (5)
705 WORKS INVOICED
7052 Off region (5)
706 SERVICES SOLD
7062 Off region (5)
707 ACCESSORY INCOMES
7071 Carriages, non-returnable containers and other expenses invoiced
7072 Commissions and brokerages (6)
7073 Hiring (6)
7074 Bonus on return and sales of containers
7075 Services rendered to personnel (6)
7076 Rents from licenses, package software’s, 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
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
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
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)
753 SHARES OF PROFITS OR LOSS ON PARTIAL EXECUTION OF CONTRACTS OF
MULTIPLE ACCOUNTING PERIODS
754 INCOME FROM CURRENT DISPOSAL OF FIXED ASSETS
758 SUNDRY INCOMES
7581 Director’s fees and other director’s remunerations
7582 Insurance allowances received
759 OPERATING PROVISIONED EXPENSES WRITTEN BACK
7591 On short term risks
7593 On stocks
7594 On debts
7598 On others participation expenses
77 FINANCIAL INCOMES AND ASSIMILATED INCOMES
771 INTEREST FROM LOANS
772 INCOMES FROM INVESTMENTS
773 CASH DISCOUNTS RECEIVED
774 INCOMES FROM INVESTMENTS SECURITIES (SHORT TERM)
776 PROFITS FROM EXCHANGE
777 EARNINGS FROM DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
778 INCOME FROM FINANCIAL RISKS
7781 On life annuities
7782 On financial transactions
7784 On treasury instruments
779 FINANCIAL PROVISIONED EXPENSES 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 PROVISIONED WRITTEN BACK
791 OPERATING PROVISIONED WRITTEN BACK
7911 For risks and expenses
7912 For heavy repairs
7913 For intangible fixed assets
7914 For tangible fixed assets
797 FINANCIAL PROVISIONED WRITTEN BACK
7971 For risks and expenses
7972 For financial fixed assets
798 DEPRECIATIONS WRITTEN BACK

CLASS 8: 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
831 EXPENSES RECORDED 00A
834 LOSSES ON DEBTS 00A
835 GIFTS AND DONATION GRANTED
836 ABANDONMENT OF DEBTS
839 EXPENSES TRANSFER 00A
84 INCOMES OFF ORDINARY ACTIVITIES
841 INCOME RECORDED 00A
845 GIFTS AND DONATION RECEIVED
846 ABANDONMENT OF DEBTS OBTAINED
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 00A

865 INVESTMENT SUBSIDIES WRITTEN BACK
868 OTHER PROVISIONS WRITTEN BACK 00A
87 PERSONNEL PARTICIPATION
871 LEGAL PROFITS-SHARING SCHEME
874 CONTRACTUAL PROFIT-SHARING SCHEME
878 OTHER SCHEME
88 COMPENSATORY (ADJUSTMENT) SUBSIDIES
881 STATE
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 FIXED MINIMUM TAX (FMT)
899 TAX REDUCTION AND RELIEF FROM THE PREVIOUS PERIOD
8991 Reductions
8994 Relief for retroactive losses

SECTION THREE:
OFF BALANCE SHEET CONTINGENT ACCOUNTS (CLASS 9)
CLASS 9: 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
9073 Firmed order to suppliers
9078 Other mutual contingencies
908 OTHER CONTINGENT LIABILITIES
9081 Conditional cancellation of debts
9082 Retirement contingencies
9083 Purchases with received ownership clause
9088 Sundry contingent liabilities
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 ACCOUNTING 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

Ohada Accounting Plan by Nchendeh Christian 674101690

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OHADA ACCOUNTING PLAN

By: NCHENDEH CHRISTIAN

SECTION ONE: BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)…………………………………….

NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com 1

BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)

CLASS 1: ACCOUNTS OF DURABLE RESOURCES

NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com 2

118 OTHER RESERVES

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1551 Reconstituting mining and oil

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1768 On equivalent leasing debt in respect of other contracts

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CLASS 2: FIXED ASSETS ACCOUNTS

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206 BOND REDEMPTION PREMIUMS

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2292 Uncovered lands

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2444 Office furniture

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2714 Shares loaned

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2813 Depreciations for package software

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2925 Provisions for extractive industrial sites

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CLASS 3: STOCK ACCOUNTS

342 WORKS IN-PROGRESS

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397 DEPRECIATIONS OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS

CLASS 4: THIRD PARTY ACCOUNTS

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4095 Suppliers, guarantee retentions

4245 Social organizations connected to companies

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4449 State VAT credit to carry forward

49 DEPRECIATIONS AND PROVISIONED RISKS (THIRD PARTIES)

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CLASS 5: CASH ACCOUNTS

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CLASS 6: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES

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6053 Non-storable supplies-other energies

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6254 Manufacturers’ responsibility insurance

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6358 Other contributions

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6722 Interests on equipment leasing

CLASS 7: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIES

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7012 Off region (5)

72 FIXED PRODUCTION (OWN USE)

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7795 On investment securities (short term)

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CLASS 8: OTHER EXPENSES AND REVENUES ACCOUNTS

864 PROVISIONS FOR RISKS AND EXPENSES WRITTEN BACK 00A

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CLASS 9: OFF BALANCE SHEET CONTINGENT ACCOUNTS

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904 OTHER CONTINGENCIES ASSETS

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