Expense Management

Record operating costs (utilities, rent, honoraires, etc.) using semantic categories. Ohada Lib automatically maps each category to the correct SYSCOHADA account and generates balanced journal entries following the debt recognition principle (Account 4011).

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Types Reference

ExpenseInput

interface ExpenseInput {
  category: ExpenseCategory;   // Semantic expense category (see table below)
  amount: number;              // Amount before VAT (HT)
  label: string;               // Description for journal entry labels
  date?: Date;                 // Entry date (defaults to today)

  // VAT handling (pick one — manual takes precedence)
  vatAmount?: number;          // Exact VAT amount
  vatRate?: number;            // VAT rate in percent (e.g. 18 for 18%)

  // Optional payment entries (one per payment method)
  payments?: ExpensePayment[];
}

ExpensePayment

interface ExpensePayment {
  method: 'cash' | 'bank';   // Payment method
  amount: number;             // Amount paid (TTC)
}

ExpenseVATConfig

interface ExpenseVATConfig {
  defaultVATRate?: number;      // Default VAT rate applied to all expenses
  vatOnExpenses?: boolean;      // Enable/disable VAT globally (default: false)
  serviceVATAccount?: string;   // Override VAT account for services (default: 4454)
  goodsVATAccount?: string;     // Override VAT account for goods (default: 4452)
}

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Account Mapping

Category	Account	Description
WATER	6051	Water
ELECTRICITY	6052	Electricity
GAS	6053	Gas
OFFICE_SUPPLIES	604	Office supplies & consumables
FUEL	6042	Fuel & combustibles
SMALL_EQUIPMENT	6056	Small tools & equipment
RENT	611	Rental charges
MAINTENANCE_REPAIRS	613	Maintenance & repairs
INSURANCE	615	Insurance premiums
RESEARCH_DOCUMENTATION	616	Research & documentation
HONORAIRES	622	Professional fees (lawyers, auditors)
TRANSPORT	624	Transport & courier
TRAVEL_RECEPTION	625	Travel & business entertainment
BANK_SERVICES	627	Bank charges & fees
TELECOMMUNICATIONS	628	Phone & internet
ADVERTISING	6271	Advertising & promotion
SOFTWARE_LICENSE	6343	Software licenses
PERSONNEL_CHARGES	64	Salaries & payroll charges
MISC_MANAGEMENT_CHARGES	658	Miscellaneous management charges
BUSINESS_LICENSE	6412	Business license (patente)
PROPERTY_TAX	6411	Property tax
PAYROLL_TAX	6413	Payroll taxes
REGISTRATION_FEES	6461	Registration & transfer fees
STAMP_DUTY	6462	Stamp duty
VEHICLE_TAX	6463	Vehicle tax

VAT accounts: services → 4454, goods → 4452

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Usage

Basic Expense (no payment yet)

Records the liability. A second payment entry can be added later when settlement occurs.

const ohada = new Ohada({ disableVAT: true });

const entries = ohada.recordExpense({
  category: 'ELECTRICITY',
  amount: 50000,
  label: "Facture ENEO Janvier"
});
// Returns 1 entry: CONSTATATION (628 debit / 4011 credit)

With VAT — manual amount

const ohada = new Ohada({ disableVAT: false });

const entries = ohada.recordExpense(
  {
    category: 'HONORAIRES',
    amount: 200000,
    label: "Honoraires Avocat",
    vatAmount: 36000,
    payments: [{ method: 'bank', amount: 236000 }]
  },
  { vatOnExpenses: true }
);
// Entry 1 — CONSTATATION: 622 debit 200 000, 4454 debit 36 000, 4011 credit 236 000
// Entry 2 — REGLEMENT:    4011 debit 236 000, 5211 credit 236 000

With VAT — calculated from rate

const entries = ohada.recordExpense(
  {
    category: 'TELECOMMUNICATIONS',
    amount: 80000,
    label: "Abonnement fibre",
    vatRate: 18,                                      // 18% → VAT = 14 400
    payments: [{ method: 'cash', amount: 94400 }]
  },
  { vatOnExpenses: true }
);
// Total TTC: 94 400
// Entry 1 — CONSTATATION: 628 debit 80 000, 4454 debit 14 400, 4011 credit 94 400
// Entry 2 — REGLEMENT:    4011 debit 94 400, 5711 credit 94 400

Split Payment (multiple methods)

const entries = ohada.recordExpense({
  category: 'OFFICE_SUPPLIES',
  amount: 25000,
  label: "Fournitures bureau",
  vatRate: 18,
  payments: [
    { method: 'cash', amount: 14750 },
    { method: 'bank', amount: 14750 }
  ]
});
// Returns 3 entries:
//   Entry 1 — CONSTATATION: 604 debit 25 000, 4452 debit 4 500 / 4011 credit 29 500
//   Entry 2 — REGLEMENT:    4011 debit 14 750 / 5711 credit 14 750 (cash)
//   Entry 3 — REGLEMENT:    4011 debit 14 750 / 5211 credit 14 750 (bank)

Global VAT Configuration

Apply a default VAT rate to all expenses without specifying it per entry:

const entries = ohada.recordExpense(
  {
    category: 'RENT',
    amount: 150000,
    label: "Loyer Février"
  },
  { defaultVATRate: 18, vatOnExpenses: true }
);
// VAT auto-calculated: 150 000 × 18% = 27 000
// Entry 1 — CONSTATATION: 611 debit 150 000, 4454 debit 27 000 / 4011 credit 177 000

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Direct Expense Mode

For minor cash expenses that don't require a supplier invoice step (e.g., petty cash purchases), enable directMode in Ohada config. This collapses the two-entry flow into one single entry that credits cash or bank directly.

const ohada = new Ohada({ directMode: true });

const entries = ohada.recordExpense({
  category: 'OFFICE_SUPPLIES',
  amount: 5000,
  label: "Stylos et cahiers",
  payments: [{ method: 'cash', amount: 5000 }]
});

// Returns 1 entry — REGLEMENT:
//   604  debit  5 000
//   5711 credit 5 000  (cash, inferred from payments[0].method)

tip

directMode reads payments[0].method to determine which account to credit (5711 cash or 5211 bank). If no payment is provided, it defaults to cash.

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Parameter Reference

Parameter	Type	Required	Description
category	ExpenseCategory	✓	Expense category (maps to SYSCOHADA account)
amount	number	✓	Amount before VAT (HT)
label	string	✓	Journal entry description
date	Date	—	Entry date (defaults to today)
vatAmount	number	—	Manual VAT amount (overrides vatRate)
vatRate	number	—	VAT rate in percent for auto-calculation
payments	ExpensePayment[]	—	One or more payment entries