> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ardoiseeduc.com/llms.txt
> Use this file to discover all available pages before exploring further.

# The SYSCOHADA accounting classes (1 to 9)

> The role of each of the nine classes in the SYSCOHADA chart of accounts and how they are used in Ardoise.

<Note>This page concerns Ardoise School in the OHADA scope, subject to enabled modules and permissions. School, school accounting and payroll are not offered in Austria. Check local requirements; CountryConfig does not certify compliance.</Note>

The SYSCOHADA chart divides accounts into **nine classes**. Each class has a precise role: some describe what the school **owns** or **owes**, others what it **earns** or **spends**.

| Class | Name | General nature |
| - | - | - |
| 1 | Long-term resources | Equity and financial debt |
| 2 | Fixed assets | What the school owns durably |
| 3 | Inventory | Goods and supplies |
| 4 | Third parties | Customers, suppliers, staff, the State |
| 5 | Treasury | Bank, cash desk, electronic money |
| 6 | Expenses | What the school consumes/spends |
| 7 | Revenue | What the school earns |
| 8 | Other expenses and revenue | Result, operations outside ordinary activity |
| 9 | Commitments and analytics | Off-balance-sheet and management accounting (optional) |

<Note>
  Not every class is useful to every school. A small school will mostly use classes 4 to 7; a school with significant equipment will also use class 2. Class 9 is optional.
</Note>

## Class 1 - Long-term resources

**Purpose:** the school's long-term resources: its capital, its reserves, its borrowings.

* **Typical families:** capital, reserves, retained earnings, result, equipment grants, borrowings.
* **School examples:** a bank loan to construct a building, an equipment grant, earnings carried forward from previous years.
* **In Ardoise:** the year's result is recorded here at closing; borrowings can be recorded here by the accountant.
* **What the founder configures:** generally nothing directly. The accountant manages this class.

## Class 2 - Fixed assets

**Purpose:** the school's durable goods: buildings, equipment, vehicles, software.

* **Typical families:** intangible assets (licences, software), tangible assets (land, buildings, equipment, transport), financial assets, depreciation.
* **School examples:** computers, classroom furniture, a school transport vehicle, management software.
* **In Ardoise:** with the **Fixed assets** and **Depreciation** modules enabled, you record the acquisition of an asset, then run its **depreciation charge** period by period (monthly, for example). The calculation is straight-line and never drops below residual value; the entry is posted when you run it, not automatically in the background.
* **What the founder configures:** asset categories and useful life (see [Fixed assets](/en/comptabilite/operations)).

## Class 3 - Inventory

**Purpose:** the goods and supplies held.

* **Typical families:** goods, raw materials, supplies, finished products, write-downs.
* **School examples:** canteen stock, library/stores supplies, uniforms.
* **In Ardoise:** canteen/bookshop stock is tracked and valued if the corresponding module is enabled.
* **What the founder configures:** enabling stock tracking where relevant.

## Class 4 - Third parties

**Purpose:** relationships with outside people and organisations.

* **Typical families:** customers, suppliers, staff, social bodies, the State, suspense accounts.
* **School examples:** families (customers), canteen suppliers, salaries owed, social contributions and taxes payable.
* **In Ardoise:** this is the class used most day to day: family invoices, supplier invoices, payroll and taxes are all tracked here.
* **What the founder configures:** social contribution rates in the accounting configuration.

## Class 5 - Treasury

**Purpose:** available money: bank, cash desk, electronic money.

* **Typical families:** banks, cash desk, electronic money instruments, items for collection.
* **School examples:** the bank account, the cashier's till, the Mobile Money account (MTN MoMo, Moov Flooz).
* **In Ardoise:** every receipt and payment updates the treasury. The module distinguishes the **cash desk**, the **bank** and **electronic money**.
* **What the founder configures:** the account associated with each payment method (see [Configuration](/en/comptabilite/configuration)).

## Class 6 - Expenses

**Purpose:** what the school consumes in order to operate.

* **Typical families:** purchases, transport, external services, staff costs, taxes and duties, financial charges, depreciation charges.
* **School examples:** salaries, rent, electricity, water, internet, maintenance, supplies, bank charges.
* **In Ardoise:** expenses (supplier invoices, payroll, charges) are recorded in this class.
* **What the founder configures:** the expense accounts associated with purchases.

## Class 7 - Revenue

**Purpose:** what the school earns.

* **Typical families:** sales, work and services sold, ancillary revenue, grants, financial income.
* **School examples:** tuition fees, registration fees, transport, canteen, boarding, supplies sold.
* **In Ardoise:** school revenue (tuition, canteen, transport and so on) is recorded in this class, according to the mappings you have configured.
* **What the founder configures:** the account for each revenue category (see [Accounting mappings](/en/comptabilite/configuration)).

## Class 8 - Other expenses and revenue

**Purpose:** operations outside ordinary activity, and the result.

* **Typical families:** book values and proceeds from disposal of fixed assets, non-ordinary expenses and revenue, profit-sharing, taxes on the result.
* **School examples:** the sale of an old vehicle, an exceptional donation.
* **In Ardoise:** mainly used at closing and for asset disposals.

## Class 9 - Commitments and management accounting

**Purpose:** off-balance-sheet commitments and management accounting (costs by centre).

* **Typical families:** commitments received/given (deposits, guarantees), management accounting.
* **In Ardoise:** **optional** and disabled by default. A school that enables the module can record its **off-balance-sheet commitments** (a bank guarantee, for example) and **cost centres**.
* **What the founder configures:** only if the school needs it.

<Note>
  The founder does not need to know every account in every class. Ardoise applies the classes automatically; you only configure the business mappings that concern you.
</Note>


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