2017 REVISED OHADA ACCOUNTI) By : NCHENDEH CHRISTIAN (+237674101690) 2017 Revised Edition SbZ2Q=2O OHADA ACCOUNTING PLAN AND i os Rana} gous ny OC ea Bee ue Ll - Chad Sey - Cote d'Ivoire - Democratic Republic of Congo Peete kctiits) Bcc} Se) - Guinea-Bissau Par 674-10-16-90 fosal Teeny NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) NCHENDEH CHRISTIAN DIPET I, DIPET II- Accounting (ENSET DOUALA) M.Sc. FINANCE (FSEGA-UD) Copyright ONCHENDEH 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: fosoh69@yahoo.com es Page |W NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) TABLE OF CONTENTS 02 02 03 03 OHADA: HISTORICAL PERSPECTIV! 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... Ctass Four: THIRD PARTY ACCOUNTS... CLASS FIVE: CASH ACCOUNTS... CLASS SIX: EXPENSES ACCOUNTS FOR ORDINARY ACTIVITIES. CLASS SEVEN: REVENUE ACCOUNTS FOR ORDINARY ACTIVITIE: Ctass EIGHT: OTHER EXPENSES AND REVENUES ACCOUNTS... CLASS NINE: OFF BALANCE SHEET CONTINGENT ACCOUNTS... ABOUT FINANCIAL STATEMENTS 61 SECTION TWO: FINANCIAL STATEMENTS OF STANDARD SYSTEM . BALANCE SHEET VERTICAL LAYOUT. 04 tl HORIZONTAL LAYOUT... INCOME STATEMENT ... STATEMENT OF CASH FLOW .. SECTION THREE: FINANCIAL STATEMENTS OF MINIMUM CASH SYSTEM. 68 BALANCE SHEET INCOME STATEMENT ‘CASH JOURNAL IN THE MINIMUM CASH SYSTEM. ANNEX: SIGNIFICANT MANAGEMENT BALANCES... List OF OHADA MEMBER STATES ... 70 Page [1 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) OHADA: HISTORICAL PERSPECTIVE 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 I'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 (OAU). 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: e French, ¢ English, © Spanish and ¢ Portuguese. Page 12 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN Ru: NCHENDFH CHRISTIAN (4227674101690) OHADA UNIFORM ACTS OHADA is fundamentally made up of eight laws as listed below: Uniform act Year General commercial law ‘Commercial companies and economic group partnerships | Jan 1, 1998 Securities Arbitration law June 11, 1999 For consolidated accounts Jan 1, 2001 A ing k Fl CoE For combined accounts Jan 1, 2002 Law regulating contracts and carriage of goods by road Jan 1, 2004 OHADA STRUCTURAL ORGANS OHADA is made up of four major institutions organized as indicated in the structure below: COTE D'IVOIRE Abidjan | CAMEROON-Yaoundé BENIN-Porto Novo Page 13 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) CLASS 1: ACCOUNTS OF DURABLE RESOURCES 10 | CAPITAL CARRIED/BROUGHT FORWARD INVESTMENT GRANTS OR SUBSIDIES BORROWINGS AND ASSIMILATED DEBTS DEBTS RELATED TO PARTICIPATION AND LIAISON ACCOUNTS OF SUBSIDIARY ESTABLISHMENTS —————— PageT@ NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN 101 102 103 104 105 106 109 11 112 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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 CAPITAL BY APPROPRIATION 1021 Initial appropriation 1022 Complementary appropriation 1028 Other appropriations PERSONAL CAPITAL OWNER’S ACCOUNT 1041 Temporary contributions 1042 Current transactions 1043 Remunerations, taxes and other personal expenses 1047 Self-consumption levy 1048 Other levies PREMIUM RELATED TO SHARE CAPITAL 1051 Issue premiums 1052 Contribution premiums 1043 Merger premiums 1054 Conversion premiums 1058. Other premiums REVALUATION VARIANCE 1061 Legal revaluation variance 1062 Free revaluation variance SHAREHOLDERS, UNCALLED UP CAPITAL LEGAT. RESERVES STATUTORY OR CONTRACTUAL RESERVES Page 152017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 113 REGULATED RESERVES 1131 Long term net capital gain reserves 1132 Reserves for bonus shares to workers and mangers 1133 Reserves caused by the investment, subsidies and grants 1134 Reserves for securities lo be converted to capital 1138 Other regulated reserves 118 OTHER RESERVES 1181 Optional reserves 1188 Sundry reserves 121 CREDIT BALANCE CARRIED FORWARD 129 DEBIT BALANCE CARRIED FORWARD 1291 Net loss to be carried forward 1292 Deferred loss depreciation. 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 PROFIT OR LOSS FOR ORDINARY ACTIVITIES 138 PROFIT OR LOSS FOR OFF ORDINARY ACTIVITIES 1381 Merger profit or loss 1382 Profit or loss from partial contribution of assets 1383 Split up profit or loss 1384 Liquidation profit or loss —————— Page T6 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 139 NET LOSS 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 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 161 DEBENTURES 1611 Ordinary debentures 1612 Debentures to be Converted into shares Page 17 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN 162 163 164 165 166 167 168 172 173 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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 Onadvanced payment on account under particular conditions 1668 On other borrowing and debts ADVANCES UNDER PARTICULAR CONDITIONS 1671 Blocked advances tor capital increase 1672 Advances on account with the state’s conditions 1673 Advances conditioned by African organizations 1674 Advances conditioned by international organizations OTHER BORROWINGS AND DEBTS 1681 Capitalized life annuities 1682 Capital bill of exchange 1683 Debts from borrowed securities 1684 Licensc-holder’s debts in kind 1685 Participative borrowings 1686 Personal profit-sharing scheme REAL ESTATE LEASING DEBT PERSONAL ESTATE LEASING DEBT Page 182017 REVISED QHADA ACCOUNTING PLAN 174 176 178 181 182 183 184 185 186 187 188 191 192 193 194 195 196 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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 OTHER LEASING DEBTS DEBTS RELATED TO PARTICIPATIONS (EQUITY DEBTS) 1811 Equity debts in group companies 1812 Equity debts out of group companies DEBTS RELATED TO SUBSIDIARY COMPANIES ACCRUED INTEREST ON EQUITY DEBTS PERMANENT BLOCKED ACCOUNT OF FIRMS AND BRANCHES PERMANENT UNBLOCKED ACCOUNT OF FIRMS AND BRANCHES LIAISON ACCOUNTS-EXPENDITURES LIAISON ACCOUNTS-INCOMES LIAISON ACCOUNTS OF SUBSIDIARY COMPANIES PROVISIONS FOR LITIGATION PROVISIONS FOR WARRANTIES GIVEN TO CUSTOMERS PROVISIONS FOR LOSSES ON UNCOMPLETED CONTRACTS PROVISIONS FOR LOSSES ON EXCHANGE PROVISIONS FOR TAXES PROVISIONS FOR EMPLOYEES’ PENSION AND SIMILAR OBLIGATIONS Page 192017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 —————— Page 110 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) CLASS 2: FIXED ASSETS ACCOUNTS 2 Px BUILDINGS, TECHNICAL INSTALLATIONS AND FITTINGS peg ADVANCES PAYMENTS ON ACCOUNT FOR FIXED ASSETS OTHER FINANCIAL FIXED ASSETS ER IMPAIRMENT OF FIXED ASSETS. Page | 11 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN 211 212 213 214 215 216 217 218 219 221 222 223 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) RESEARCH AND DEVELOPMENT EXPENSES PATENTS, LICENSES AND CONCESSIONS RIGHTS 2121 Patents 2122 Licences 2123 Concessions of public services 2128 Other concessions and similar rights SOFTWARE AND WEB SITES TRADE MARKS DESIGN GOODWILL LEASEHOLD RIGHTS CREATIVE INVESTMENTS OTHER RIGHTS AND INTANGIBLE FIXED ASSETS 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 INTANGIBLE FIXED ASSETS IN-PROCESS 2191 Research and development expenses 2193 Package software’s 2198 Other rights and intangible fixed assets AGRICULTURAL AND FORESTRY LANDS 2211 Agricultural land 2212 Forestry land 2218 Other lands UNDEVELOPED LANDS (YARDS) 2221 Lands for building 2228 Other undeveloped lands BUILDING AND CONSTRUCTION Page | 122017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2231 For industrial and agricultural use 2232 For administrative and commercial use 2234 For other professional activities 2235 For non-professional activities 2238 Other building and construction lands 224 DEVELOPMENT WORKS ON THE LANDS 2241 Planting of trees and shrubs 2245 In-depth developments works 2248 Other developments 225 EXTRACTIVE INDUSTRIAL SITES 2251 Quarries 226 DEVELOPED LANDS 2261 Parking lots 227 LANDS GIVEN TO CONCESSION OPERATORS 228 OTHER LANDS 2281 Land with buildings 2285 Lands with staff quarters 2286 Lands on lease 2288 Sundry lands 229 LAND DEVELOPMENT IN-PROGRESS 2291 Agricultural and wood lands 2292 Uncovered lands 2295. Extractive industrial sites 2298 Other lands 231 INDUSTRIAL, AGRICULTURAL, ADMINISTRATIVE AND COMMERCIAL BUILDING ON OWN LANDS 2311 Industrial buildings 2312 Agricultural buildings 2313 Administrative and commercial lands ___ Page | 13, NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN 232 233 234 235 237 238 239 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 2314 Staff buildings 2315 Buildings- investment properties 2316 Buildings on lease 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 INFRASTRUCTURAL EQUIPMENT 2331 Earth roads 2332 Railways 2333 Navigation channels 2334 Dams, dykes 2335 Airport tracks 2338 Others 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 OFFICE FITTINGS 2351. General installations 2358 Other office fittings INDUSTRIAL, AGRICULTURAL AND COMMERCIAL BUILDINGS ON CONCESSION OTHER FITTING AND FIXTURES BUILDINGS AND FITTING IN-PROGRESS 2391 Building in process 2392 Installation in process Page | 142017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2393 Infrastructural work in process 2394 Fixtures, fittings and technical installations in process 2395 Office fittings in process 2398 Other installation and fittings in process 241 INDUSTRIAL & COMMERCIAL EQUIPMENT AND TOOLS 2411 Industrial equipment 2412 Industrial tools 2413 Commercial equipment 2414 Commercial tools 2416 Industrial and commercial equipment and tools on lease 242, AGRICULTURAL EQUIPMENT AND TOOLS 2421 Agricultural equipment 2422 Agricultural tools 2426 Agricultural equipment and tools on lease 243 IDENTIFIABLE RECOVERABLE PACKAGING EQUIPMENT 244 FURNITURE AND EQUIPMENT 2441 Office equipment 2442 Computer equipment 2443 Automated office equipment 2444 Office furniture 2445 Equipment and furniture-investment properties 2446 Furniture and equipment on lease 2447 Furniture and equipments in staff residential buildings 245 TRANSPORT EQUIPMENT 2451 Automobile equipment 2452 Railway equipment 2453 Maritime equipment 2454 Naval equipment 2455 Airway equipment 2456 Transport equipment on lease 2457 Horse-drawn equipment ___ Page | 15 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2458 Other transport equipments (bicycle, motorcycle etc.) 246 BIOLOGICAL ASSETS 2461 Livestock, draught animals 2462 Livestock, breeding stock 2463 Security animals 2465 Agricultural plantations 2468 Other biological assets 247 FITTINGS AND FIXTURES ON EQUIPMENT AND BIOLOGICAL ASSETS 2471 Fittings and fixtures on equipment 2472 Fittings and fixtures on biological assets 2478 Other fittings and fixtures on equipment and biological assets 248 OTHER EQUIPMENT AND FURNITURE 2481 Fine arts and craft works 2488 Sundry equipment and furniture 249 EQUIPMENT AND BIOLOGICAL ASSETS IN-PROCESS 2491 Industrial and commercial equipment and tools 2492 Agricultural equipment and tools 2493 Recoverable and identifiable packaging equipment 2494 Office furniture and equipment 2495 Transport equipment 2496 Biological assets (Agricultural and livestock fixed assets) 2497 Fittings and fixturcs on cquipment and biological asscts 2498 Other equipment biological assets in process 251 ADVANCES ON ACCOUNT FOR INTANGIBLE FIXED ASSETS 252: ADVANCES ON ACCOUNT FOR TANGIBLE FIXED ASSETS 261 EQUITY SHARES IN COMPANIES FULL UNDER CONTROL 262 EQUITY SHARES IN COMPANIES UNDER JOINT CONTROL 263 EQUITY SECURITIES IN COMPANIES UNDER A —— Page | 16 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) SIGNIFICANT INFLUENCE 265 EQUITY SHARES IN PROFESSIONAL ORGANIZATIONS 266 EQUITY SHARES IN ECONOMIC INTEREST GROUPS 268 OTHER EQUITY SECURITIES 271 NON-COMMERCIAL LOANS AND CREDITS 2711 Participative loans 2712 Loans to shareholders (or partners) 2713 Capital bills of exchange 2714 Shares loaned 2718 Other loans and debts 272 LOANS TO PERSONNEL 2721 Fixed assets loans 2722 Furniture and installation loans 2728 other loans 273 CREDIT ON THE STATE 2731 Guarantee deduction 2733 Regulated funds 2734 Claims on licensor 2738 Other credit on the state 274 FIXED SECURITIES (SHARES AND STOCKS) 2741 Fixed investment on portfolio activity (FSPA) 2742. Participative securities 2743 Investment certificates 2744 Common investments shares (CS) 2745 Bonds 2746 Own shares 2748 Other fixed investments 275 DEPOSITS AND CAUTION PAID 2751 Deposits for prepaid rents 2752. Deposits for electricity 2753 Deposits for water Page | 17 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2754 Deposits for gas 2755 Deposits for telephone, telex, and fax 2756 Deposits on public contracts 2757 Deposits on other transactions 2758 Other guarantees and deposits 276 ACCRUED INTERESTS 2761 On non-commercial loans and credits 2762 On loans to personnel 2763 On credits on the state 2764 On fixed shares and stocks 2765 On deposits and caution paid 2767 On credits connected to participation 2768 On sundry financial fixed assets 277 CLAIMS RELATED TO PARTICIPATION AND ADVANCES TO EIG 2771 Credits connected to participation (group) 2772 Credits connected to participation (off group) 2773 Credits connected to holding companied 2774 Advances paid to LIG 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 281 AMORTISATION OF INTANGIBLE ASSETS 2811 Amortisation of research and development expenses 2812 Amortisation of patents, licenses, and concessions rights 2813 Amortisation of package software and websites 2814 Amortisation of trademarks, designs 2815 Amortisation of goodwill 2816 Amortisation of leasehold right 2817 Amortisation of creative investments —— Page | 18 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2818 Amortisation of other rights and intangible fixed assets 282 DEPRECIATION OF LANDS 2824 Depreciation of development works on the land 283 DEPRECIATION OF BUILDINGS, FITTINGS AND OTHER INSTALLATIONS 2831 Depreciation of industrial, agricultural, administrative and commercial buildings on own lands 2832 Depreciation of industrial, agricultural, administrative and commercial buildings on third parties’ lands 2833 Depreciation of infrastructural equipment’s 2834 Depreciation of fitting and fixtures 2835 Depreciation of office fittings 2837 Depreciation of industrial, agricultural, administrative and commercial building given to concession operators 2838 Depreciation of other fittings and fixtures 284 DEPRECIATION OF EQUIPMENT 2841 Depreciation of industrial, and commercial machinery and tools 2842 Depreciation of agricultural machinery and tools 2843 Depreciation of recoverable and identifiable packing equipment 2844 Depreciation of office furniture and equipment 2845 Depreciation of transport equipment 2846 Depreciation of biological assets 2847 Depreciation of fittings and fixtures on equipment and biological assets 2848 Depreciation of other equipment IRMENT OF INTANGIBLE FIXED ASSETS 2911 Impairment of development expenses 2912 Impairment of patents, licenses, and concessions rights 2913 Impairment of package software and web sites 2914 Impairment of trademarks design 2915 Impairment of goodwill 2916 Impairment of leasehold rights ee Page | 19 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 2917 Impairment of creative investments 2918 Impairment of other rights and intangible fixed assets 2919 Impairment of intangible fixed assets in-process 292 IMPAIRMENT OF LANDS 2921 Impairment of agricultural and forestry lands 2922 Impairment of undeveloped lands 2923 Impairment of developed lands 2924 Impairment of development works on lands 2925 Impairment of extractive industrial sites 2926 Impairment of developed lands 2927 Impairment of lands given to concession operators 2928 Impairment of other lands 2929 Impairment of development on lands in-progress 293 IMPAIRMENT OF BUILDINGS, FITTINGS AND OTHER INSTALLATIONS 2931 Impairment of industrial, agricultural, administrative and commercial buildings on own lands 2932 Impairment of industrial, agricultural, administrative and commercial buildings on third parties’ lands 2933 Impairment of infrastructural equipment 2934 Impairment of fittings and fixtures 2935 Impairment of office fittings 2936 Impairment of industrial, agricultural and commercial buildings with concessions operators 2938 Impairment of other fittings and installations 2939 Impairment of buildings and fittings in-process 294 IMPAIRMENT OF EQUIPMENT, FURNITURE AND BIOLOGICAL ASSETS 2941 Impairment of industrial and commercial machinery and tools 2942 Impairment of agricultural machinery and tools 2943 Impairment of identifiable recoverable packing equipment 2944 Impairment of furniture and equipment 2945 Impairment of transport equipment ___ Page | 20 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN 2946 2947 2948 2949 By : NCHENDEH CHRISTIAN (+237674101690) Impairment of biological assets Impairment of plants and machinery Impairment of other equipment Impairment of equipment in-progress 295 IMPAIRMENT OF ADVANCES ON ACCOUNT FOR FIXED ASSETS 2951 2952 Impairment of advances on account for intangible fixed assets Impairment of advances on account for tangible assets 296 IMPAIRMENT OF EQUITY SECURITIES 2961 2962 2963 2965 2966 2968 Impairment of participation in companies fully under control Impairment of participation in companies under joint control Impairment of participation in companies under a significant influence Impairment of participation in professional organizations Impairment of participation in economic interest groups Impairment of other participation 297 IMPAIRMENT OF OTHER FINANCIAL FIXED ASSETS 2971 2972 2973 2974 2975 2977 2978 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com Impairment of non-commercial loans and credits Impairment of loans to personnel Impairment of credits on the state Impairment of fixed securities (shares and stocks) Impairment of deposits and cautions paid Impairment of credits connected to participation and advances to EIG Impairment of other financial fixed assets Page | 21,2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) CLASS 3: STOCK ACCOUNTS 31, STOCK OF GOODS 32 RELATED RAW MATERIALS AND STORES 33, OTHER SUPPLIES 34 PRODUCTS IN-PROCESS 35 | SERVICE IN-PROGRESS 36 FINISHED PRODUCTS 37, RESIDUAL AND INTERMEDIATE PRODUCTS 38 STOCK IN-TRANSIT OR AWAITING RECEPTION 39 IMPAIRMENT OF STOCKS AND PRODUCT IN PROCESS ___ Page | 22 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN 311 312 318 321 322 323 331 332 333 334 335 338 341 342 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) STOCK OF GOODS A 3111 Stock of goods Al 3112 Stock of goods A2 STOCK OF GOODS B 3121 Stock of goods B1 3122 Stock of goods B2 STOCK OF GOODS OFF ORDINARY ACTIVITIES MATERIALS A MATERIALS B STORES (A,B) 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 OTHER MATERIALS PRODUCTS IN-PROCESS 3411 Products in-process P1 3412 Products in-process P2 WORKS IN-PROGRESS 3421 Works in-progress W1 Page | 23,2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 351 STUDIES IN-PROGRESS 3511 Studies in-progress $1 3512 Studies in-progress S2 352 SERVICES RENDERED IN-PROGRESS 3521 Services rendered R1 3522 Services rendered R2 361 FINISHED PRODUCTS A 362 FINISHED PRODUCTS B 363 BIOLOGICAL ASSETS 3631 Animals 3632 Plants (vegetables) 3633 Other stocks (subsidiary activities) 371. INTERMEDIATE PRODUCTS 3711 Intermediate products A 3712 Intermediate products 372: RESIDUAL PRODUCTS 3721 Wastes or scraps 3722 Defects or rejects 3723 Recoverable wastes and scraps 373 BIOLOGICAL ASSETS —————— Page 124 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 3731 Animals 3732 Plants (vegetables) 3733 Other stocks (subsidiary activities) 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 391 IMPAIRMENT OF STOCK OF GOODS 392 IMPAIRMENT OF STOCKS OF RAW MATERIAL AND RELATED STORES 393 IMPAIRMENT OF STOCKS OF OTHER SUPPLIES 394 IMPAIRMENT OF PRODUCTS 395 IMPAIRMENT OF SERVICE: 396 IMPAIRMENT OF STOCKS OF FINISHED PRODUCTS 397 IMPAIRMENT OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS 398 IMPAIRMENT OF THE STOCKS IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT —— Page | 25 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 40 41 SUPPLIERS AND ACCOUNTS PAYABLE CUSTOMERS AND RELATED ACCOUNTS 42 PERSONNEL 43 SOCIAL ORGANIZATIONS 44 THE STATS AND PUBLIC COLLECTIVITIES 45 INTERNATIONAL ORGANIZATIONS 46 SHAREHOLDERS —GROUP COMPANIES 47 SUNDRY DEBTORS AND CREDITORS 48 49 CREDITS AND DEBTS OFF ORDINARY ACTIVITIES IMPAIRMENT AND PROVISIONS FOR SHORT TERM RISKS NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com Page | 262017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 401 SUPPLIERS, DEBTS INACCOUNTS 4011 Suppliers 4012 Suppliers, group companies 4013 Suppliers, sub-contractors 4016 Suppliers, retention of title or ownership 4017 Suppliers, guarantee retentions 402 SUPPLIERS, BILLS PAYABLE 4021 Suppliers, bills payable 4022 Suppliers, groups companies bills payable 4023 Suppliers, subcontractors bills payable 404 SUPPLIERS, CURRENT ACQUISITION OF FIXED ASSETS 4041 Suppliers debts in account, intangible fixed assets 4042 Suppliers debts in account, tangible fixed assets 4046 Suppliers bills payable, intangible fixed assets 4047 Suppliers bills payable, tangible fixed assets 408 SUPPLIERS, INVOICES RECEIVABLE 4081 Suppliers 4082 Suppliers, group companies 4083 Suppliers, subcontractors 4086 Suppliers, accrued interest 409 SUPPLIERS, DEBTORS 4091 Suppliers, advances and payment on accounts 4092 Suppliers, group companies, advances and payments on accounts 4093 Suppliers, sub-contractors, advances and payments on accounts 4094 Suppliers, deposit on returnable containers 4098 Suppliers, rebate, discounts, bonuses, and other deductions receivable —— Page | 27 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 411 412 413 414 415 416 418 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com CUSTOMERS 4111 Customers 4112 Customers-group companies 4114 Customers-states and public collectivities 4115 Customers-international organizations 4116 Customers, retention of tile or ownership 4117 Customers-guarantee retentions 4118 Customers relief of value added tax (VAT) 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 CUSTOMERS, UNPAID CHEQUES, BILLS AND OTHER VALUES 4131 Customers, unpaid cheques 4132 Customers, unpaid bills 4133 Customers, unpaid credit cards 4138 Customers, other unpaid values CREDITS ON CURRENT DISPOSAL OF FIXED ASSETS 4141. Credits on account, intangible fixed assets 4142 Credits on account, tangible fixed assets 4146 Bills receivable, intangible fixed assets 4147 Bills receivable, tangible fixed assets CUSTOMERS, IMMATURE DISCOUNTED BILLS CUSTOMERS IN LITIGATION OR DOUBTFUL 4161 Customers credits in litigation 4162 Doubtful customers CUSTOMERS REVENUES RECEIVABLE 4181 Customers, invoices to be established Page | 282017 REVISED OHADA ACCOUNTING PLAN 419 421 422 423 424 425 426 427 428 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 4186 Customers, accrued interest 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 PERSONNEL ADVANCES ON ACCOUNT 4211 personnel, advances on account 4212 Personnel, payments on account 4213 Personnel, advanced expenses and goods supplied PERSONNEL, WAGES AND ACCRUED SALARIES PERSONNEL, SEIZURES, STOPPAGE 4231 Personnel-stoppages 4232 Personnel-seizures 4233 Personnel, notice to third parties PERSONNEL, INTERNATIONAL SOCIAL WELFARES 4241 Medical welfare 4242 Family allowances 4245 Social organizations connected to companies 4248 Other internal welfares PERSONNEL REPRESENTATIVES 4251 Personnel delegates 4252 Trade unions and work council 4258 Other personnel representatives PERSONNEL-PROFITS-SHARING SCHEME 4261 Profit sharing scheme 4264 Capital sharing scheme PERSONNEL-DEPOSITS PERSONNEL ACCRUED EXPENSES AND REVENUES RECEIVABLE Page | 252017 REVISED QHADA ACCOUNTING PLAN 431 432 433 438 441 442 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 4281 Personnel, provisioned debts for paid leaves 4286 Other accrued expenses 4287 Revenues receivable SOCIAL SAFETY 4311 Family allowances 4312 Industrial accidents 4313 Compulsory retirement funds 4314 Optional retirement funds 4318 Other social contributions ADDITIONAL RETIREMENT FUNDS OTHER SOCIAL ORGANIZATIONS 4331 Mutual funds 4332 Retirement insurance 4333 Health insurance and organizations SOCIAL ORGANIZATION-ACCRUED EXPENSES AND REVENUES RECEIVABLE 4381 Social expenses on accrued allowances 4382 Accrued expenses on paid leaves 4386 Other accrued expenses 4387 Revenues receivable STATE, TAXES ON PROFITS 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 sharcholders 4426 Custom duties 4427 Other taxes and rates Page | 302017 REVISED OHADA ACCOUNTING PLAN 443 444 445 446 447 448 449 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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 STATE VAT DUE OR VAT CREDIT 4441 State VAT duc 4449 State VAT credit to carry forward 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 STATE, OTHER TURNOVER TAXES 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 STATE ACCRUED EXPENSES AND INCOMES RECEIVABLE 4486. Accrued expenses 4487 Revenues receivable 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 Page | 312017 REVISED QHADA ACCOUNTING PLAN 451 452 458 461 462 463 465 466 407 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 4497 State-advances on subventions 4499 State-provisioned for regulated funds TRANSACTIONS WITH AFRICAN ORGANIZATIONS TRANSACTIONS WITH OTHER INTERNATIONAL ORGANIZATIONS INTERNATIONAL ORGANIZATIONS APPROPRIATIONS FUNDS AND SUBSIDIES RECEIVABLE 4581 International organizations- appropriations funds receivable 4582 International organizations-subsidies receivable SHAREHOLDER-TRANSACTIONS ON CAPITAL 4611 Contributors, contributions in kind 4612 Contributors, contributions in cash 4613 Contributors, unpaid subscribed capital 4614 Contributors, unpaid called up capital 4615 Contributors, payments on the capital increase 4616 Contributors, anticipated payments 4617 Defaulting Contributors 4618 Contributors, convertible securities 4619 Contributors, capital redeemable (payable back) SHAREHOLDER-CURRENT ACCOUNTS 4621. Principal 4626. Accrued interests SHAREHOLDERS JOINT TRANSACTIONS 4631 Current transactions 4632 Accrued interest SHAREHOLDERS’ DIVIDENDS PAYABLE GROUP COMPANIES CURRENT ACCOUNTS CONTRIBUTORS, OUTSTANDING ON THE CALLED-UP CAPITAL Page | 322017 REVISED OHADA ACCOUNTING PLAN 471 472 473 474 475 476 477 478 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) PENDING ACCOUNTS (TEMPORARY ACCOU 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 CREDIT AND DEBTS ON MARKETABLE SECURITIES 4721 Debts on disposal of marketable securities 4726 Outstanding payments on unpaid marketable securities INTERMEDIARIES TRANSACTIONS ON BEHALF OF THIRD PARTIES 4731 Principal 4732 Trustee 4733 Mandator 4734 Commission agent/broker 4739 State, municipalities, global allocation fund PERIODIC APPROPRIATION OF EXPENSES AND REVENUES 4746 Periodic appropriation of expenses 4747 Periodic appropriation of Revenues TRANSITION ACCOUNT, SPECIAL ADJUS’ RELATED TO THE REVISION OF SYSCOH. 4751 Asset account 4752 Liability account PREPARED EXPENSES (EXPENSES IN ADVANCE) PREPARED REVENUES (REVENUES IN ADVANCE) UNEARNED EXCHANGE LOSSES (assets CONVERSION VARIANCE) Page 133,2017 REVISED OHADA ACCOUNTING PLAN 479 By : NCHENDEH CHRISTIAN (+237674101690) 4781 Decrease in operating debts 4782 Decrease in financial debts 4783 Increase in operating credits 4784 Increase in financial credits 4786 Valuation difference in cash instruments 4788 Differences compensated by the exchange coverage UNEARNED EXCHANGE GAINS (uiaBiLities CONVERSION VARIANCE) 4791 Increase in operating debts 4792 Increase in financial debts 4793 Decrease in operating credits 4794 Decrease in financial credits 4796 Valuation difference in cash instruments 4798 Differences compensated by the exchange coverage 481 482 483 484 485 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com 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 SUPPLIERS OF CAPITAL-GOODS:-BILLS PAYABLE 4821 Intangible fixed assets 4822 Tangible fixed assets DEBTS FROM THE PURCHASE OF SHORT TERM SHARES OTHER DEBTS OFF ORDINARY ACTIVITIES 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 Page | 342017 REVISED OHADA ACCOUNTING PLAN 488 490 491 492 493 494 495 496 497 498 499 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 4857 Guarantee retention 4858 Invoice to be established OTHER CREDITS OFF ORDINARY ACTIVITIES IMPAIRMENT OF SUPPLIER ACCOUN’ IMPAIRMENT OF CUSTOMER ACCOU. 4911 Litigious customers 4912 Doubtful customers IMPAIRMENT OF PERSONNEL ACCOUNTS IMPAIRMENT OF SOCIAL ORGANIZATION ACCOUNTS IMPAIRMENT OF STATE AND MUNICIPALITY ACCOUNTS IMPAIRMENT OF INTERNATIONAL ORGANIZATION ACCOUNTS IMPAIRMENT OF CONTRIBUTORS, SHAREHOLDERS AND GROUP COMPANIES ACCOUNTS 4962 Shareholders current accounts 4963 Shareholders joint transactions 4966 Group companies current accounts IMPAIRMENT OF SUNDRY DEBTS IMPAIRMENT OF CLAIMS OFF ORDINARY ACTIVITIES 4985 Credits on disposals of fixed assets 4986 Credits on disposal of short term securities 4988 Other credits off ordinary activities PROVISIONS FOR SHORT TERM RISKS A991 On operating transactions 4997 On financial transactions 4998 On transactions off ordinary activities Page 1352017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 50 SHORT TERM SECURITIES 51 VALUES AWAITING COLLECTIONS (RECEIVABLES) 52 BANKS 53 FINANCIAL ASSIMILATED AND ESTABLISHMENTS 54 TREASURY INSTRUMENTS 55 ELECTRONIC MONEY INSTRUMENTS 56 BANKS, CASH AND DISCOUNTING ADVANCES, 57 CASH IN HAND 58 ADVANCES IN THE HANDS OF TRUSTEES, LETTERS OF CREDIT AND INTERNAL TRANSFER ACCOUNT 59 IMPAIRMENT AND PROVISIONS ON SHORT TERM RISKS oa Page 136 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN 501 502 503 504 505 506 508 Sil 512 513 514 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) TREASURY SECURITIES AND CASH BO! 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 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 DEBENTURES (BONDS) 5031 Debentures issued by a company 5032 Quoted debentures 5033 Unquoted debentures 5035 Other debentures 5036 Expenses on the acquisition of bonds SUBSCRIPTION BONDS 5042 Shares subscription bonds 5043 Debentures subscription bonds NEGOTIABLE STOCK OFF REGION ACCRUED INTEREST 5061 Shares term treasury securities and cash bonds 5062 Shares (stock) 5063 Debentures OTHER ASSIMILATED SECURITIES BILLS AWAITING COLLECTIONS BILLS FOR COLLECTION CHEQUES AWAITING COLLECTION CHEQUES FOR COLLECTION Page | 372017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 521 LOCAL BANKS 5211 Banks in national currency 5212 Bank in foreign currencies 522 OTHER REGIONAL STATE BANKS 523 OTHER MONETARY ZONE STATE BANKS 524 OFF MONETARY ZONE BANKS 525 BANKS, TERM DEPOSIT §26 BANKS, ACCRUED INTEREST. 5261 Banks, accrued interest payable 5262 Banks, accrued interest receivable 531 GIRO BANK (POST OFFICE CHEQUES) 532. TREASURY 533 MANAGERIAL AND INTERMEDIATION COMPANIES 536 FINANCIAL INSTRUCTIONS, ACCRUED INTEREST 538 OTHER FINANCIAL ORGANIZATIONS 541 INTEREST RATES OPTIONS 542, EXCHANGE RATES OPTIONS 543. STOCK EXCHANGE RATE OPTIONS 544. FORWARD MARKET INSTRUMENTS 545 STOCK OF GOLD AND OTHER PRECIOUS METALS 551 ELECTRONIC MONEY-FUEL CARD 552 ELECTRONIC MONEY-MOBILE PHONE 553, ELECTRONIC MONEY-TOLLGATE CARD ee Page | 38 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 554 ELECTRONIC WALLET 558 OTHER ELECTRONIC MONEY INSTRUM! Ss 561 CASH ADVANCES 564 SEASONAL LOANS DISCOUNT 565 ORDINARY LOANS DISCOUNT 566 BANKS, CASH ADVANCES, ACCRUED INTERESTS 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 ADVANCES IN THE HANDS OF TRUSTEES 582 LETTERS OF CREDIT 585 CASH TRANSFERS 588 OTHER INTERNAL TRANSFERS 590 IMPAIRMENT OF SHORT TERM SECURITIES 591 IMPAIRMENT OF RECEIVABLES AND STOCKS 592. IMPAIRMENT OF BANK ACCOUNTS 593 IMPAIRMENT OF FINANCIAL AND ASSIMILATED ESTABLISHMENT ACCOUNTS 594 IMPAIRMENT OF CASH INSTRUMENTS ACCOUNTS 599 PROVISIONS FOR FINANCIAL SHORT-TERM RISKS —— Page 139 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 60 PURCHASES AND STOCKS VARIATION ‘61, 62 63 64 65, 66 67 68 69 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 |+237674101690 Email: fosoh69@yahoo.com Page | 402017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 601 PURCHASES OF GOODS 6011 6012 6013 6014 6015 6019 In the region (3) Off region (3) From group companies in the region From group companies off region Purchase expenses Rebates, discounts and bonus received (not broken down) 602, PURCHASES OF RELATED MATERIALS AND STORES 6021 6022 6023 6024 6025 6029 In the region (3) Off region (3) From group companies in the region From group companies off region Purchase expenses Rebates, discounts and bonus received (not broken down) 603 VARIATIONS OF STOCKS OF GOODS BOUGHT 6031 6032 6033 Variations of stocks of goods Variations of stock of related raw materials and stores Variations of other stocks suppliers 604 PURCHASES OF STORED CONSUMABLE MATERIALS AND STORES 6041 6042 6043 6044 6045 6046 6047 6049 Consumable materials Combustible materials Cleaning materials Factory and workshop stores Purchase expenses Warehouses stores Office stationeries Rebates, discounts and bonus received (not broken down) 605 OTHER PURCHASES 6051 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com Non-storable supplies-water Page | 412017 REVISED QHADA ACCOUNTING PLAN 608 612 613 614 616 618 621 622 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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) 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) 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 GENERAL SUB-CONTRACTS HIRING AND RENTAL EXPENSES 6221 Renting of Land 6222 Renting of Buildings 6223 Hiring of Equipments and tools 6224 Losses on containers Page [422017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 6235 Other leasing royalties 624 SERVICING, MAINTENANCE AND REPAIRS 6241 Maintenance and repairs on real estate 6242 Maintenance and repairs of personal estate 6243 Maintenance 6244 Demolition and rehabilitation expenses 6248 Other maintenance and repairs 625 INSURANCE PREMIUM 6251 Multi-risks insurance 6252 Transport equipment insurance 6253 Operating activities risk insurance 6254 Manufacturers’ responsibility insurance 6255 Customers insolvency insurance 6257 Transports on sales insurance 6258. Other insurance premium 626 STUDIES, RESEARCHES AND DOCUMENTATION WORKS 6261 Studies and research works 6265 General documentation 6266 Technical documentation 627 ADVERTISING, PUBLISHING AND PUBLIC RELATIONS 6271 Announcements and publicitics 6272 Catalogue, printed advertising 6273 Samples —————— Page 143 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 6274 Trade fairs and exhibitions 6275 Publishing (publications) 6276 Gifts to customers 6277 Expenses from symposiums, seminars, conferences 6278 Other advertising and public relation expenses 628 TELECOMMUNICATION EXPENSES 6281 Telephone expenses 6282 Telex expenses 6283 Telecopy (fax) expenses 6288 Other telecommunication expenses 631 BANK EXPENSES 6311 Expenses on securities (purchases, sales, keeping) 6312 Expenses on bills 6313 Hiring of Safe 6314 Factoring commission 6315 Commissions on credits cards 6316 Expenses on debentures issue 6318 Other bank expenses 632: MIDDLEMEN AND CONSULTANCY REMUNERATIONS 6322. Commissions and brokerages on sales 6324 Honoraria’s fees (professional fees on regulated professions) 6325 Lawyer and public notary fees 6326 Factoring remuneration 6327 Remuneration of other service providers 6328 Other fees. 633 PERSONNEL IN-SERVICE TRAINING EXPENSES 634 ROYALTIES FOR LICENSES, PATENTS, TRADEMARKS, SOFTWARE AND SIMILAR RIGHTS 6342 Royalties for License and patents —————— Page | 44 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 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) Page [45 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED QHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 6468 Other taxes 648 OTHER TAXES AND RATES 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 to administrators 6582 Gifts and donations 6583 Sponsorship or patronage 6588 Other sundry expenses 659 PROVISIONED OPERATING EXPENSES 6591 Provisions for short term risks 6593 Provisions for stocks 6594 Provisions for debts 6598 Other provisioned expenses 661 DIRECT REMUNERATIONS PAID TO NATIONAL WORKERS 6611 Salaries, wages and commissions 6612 Allowances and gratuities 6613 Paid leaves —————— Page 146 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN By : NCHENDEH CHRISTIAN (+237674101690) 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 6634 Transport allowance 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 WORKER 6671 Interim personnel 6672 Detached or hired personnel 668 OTHER SOCIAL EXPENSES —————— Page 147 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com2017 REVISED OHADA ACCOUNTING PLAN 671 672 673 674 675 676 677 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 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 INTERESTS ON BORROWING 6711 Debentures loan 6712 Loans from financial and loan institutions 6713 Loans connected to participation 6714 Bond/debenture redemption premiums 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 CASH DISCOUNTS GRANTED OTIIER 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, treasury and discounting transactions 6748 Interests on sundry debts DISCOUNTING OF BILLS OF EXCHANGE FINANCIAL LOSSES ON EXCHANGE LOSSES ON MARKETABLE SECURITIES (SHORT TERM) Page | 482017 REVISED QHADA ACCOUNTING PLAN 678 679 681 691 697 NCHENDEH CHRISTIAN |+237674101690 Email: fosoh69@yahoo.com By : NCHENDEH CHRISTIAN (+237674101690) 6771 Losses on the disposal of marketable securities 6772 Losses from attribution of bonus shares to workers and managers LOSSES AND EXPENSES ON FINANCIAL RISKS 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 OPERATING DEPRECIATIONS EXPENSES 6812 Depreciations of intangible fixed assets 6813 Depreciations of tangible fixed assets 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 FINANCIAL PROVISIONS AND IMPAIRMENT LOSSES 6971 Provisions for risks and expenses 6972 Impairment losses on financial fixed assets Page [49