> ## 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.

# Introduction to OHADA / SYSCOHADA accounting

> Understanding the OHADA accounting structure, accounts, the journal and the financial years Ardoise uses.

<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>

Ardoise includes accounting structured according to the **SYSCOHADA chart of accounts**, the common accounting framework of the OHADA countries. This section helps you understand how your school records and tracks its finances, without requiring any programming knowledge.

## What is OHADA?

OHADA (the Organisation for the Harmonisation of Business Law in Africa) defines accounting rules shared by several countries in West and Central Africa. **SYSCOHADA** is the accounting system that follows from it: a standardised framework of accounts and financial statements.

<Note>
  Ardoise implements an accounting structure **aligned with the SYSCOHADA/OHADA framework**. This documentation explains how the software works; it does not constitute accounting or legal advice.
</Note>

## The essential ideas

### The account

An **account** is a category that groups together operations of the same kind. For example, all cash receipts are tracked in a "Cash" account, and all salaries in a "Staff costs" account.

### The class and the family

Accounts are organised into **classes** numbered 1 to 9 (see [The accounting classes](/en/comptabilite/classes-comptables)). Each class groups **families** of accounts, themselves subdivided into accounts and then **sub-accounts**.

### The journal

The **journal** is the history of every accounting entry. Each operation (a payment, an invoice, a payroll run) is recorded there exactly once, in balanced form.

### Debit and credit

Every entry has a **debit** and a **credit** of equal amount. In practice:

* **asset** and **expense** accounts increase on the debit side;
* **liability**, **equity** and **revenue** accounts increase on the credit side.

You do not need to memorise this mechanism: Ardoise applies it automatically from the operations you record.

### The financial year and the period

An **accounting year** is a reference year (for example 1 January to 31 December). It can be split into **periods** (often monthly) which are closed as you go (see [Financial years and periods](/en/comptabilite/exercices-periodes)).

## Why this structure?

A standardised structure lets your school:

* know precisely where its money goes and where it comes from;
* produce structured **financial statements**, subject to review before filing (balance sheet, income statement, cash flow statement);
* make your accountant's work easier;
* compare one year with another.

In the rest of this section:

* [The accounting classes](/en/comptabilite/classes-comptables) - the role of each class from 1 to 9.
* [The chart of accounts](/en/comptabilite/plan-comptable) - how Ardoise organises accounts.
* [Configuring accounting](/en/comptabilite/configuration) - the founder's step-by-step guide.


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