Opening Entry

Record the initial state of a company's books by listing all assets and liabilities at the start of operations (or the start of a new fiscal year). Ohada Lib automatically routes each item to the correct SYSCOHADA account and calculates the equity (capital) as the balancing figure.

In accounting, this journal entry is called A-Nouveaux or Journal d'Ouverture. Every opening entry must be perfectly balanced:

Debit (Assets) = Credit (Liabilities) + Credit (Capital)

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Types Reference

OpeningEntryInput

interface OpeningEntryInput {
  date?: Date;

  // ── Debit side (Assets) ──────────────────────────────────
  fixedAssets?:  OpeningFixedAsset[];   // Immobilisations — Class 2
  stocks?:       OpeningStock[];        // Stocks — Class 3
  receivables?:  OpeningReceivable[];   // Receivables — Class 4
  bank?:         number;                // Account 5211
  cash?:         number;                // Account 5711
  mobileMoney?:  number;                // Account 5141 (Orange Money, MTN MoMo…)

  // ── Credit side (Liabilities) ────────────────────────────
  liabilities?:  OpeningLiability[];
}

OpeningFixedAsset

interface OpeningFixedAsset {
  label:  string;         // e.g. "MacBook Pro", "Camion Isuzu"
  type:   FixedAssetType; // See table below
  amount: number;         // Net book value (valeur nette comptable)
}

OpeningStock

interface OpeningStock {
  label:  string;
  type:   StockType;      // See table below
  amount: number;         // Total value at cost price
}

OpeningReceivable

interface OpeningReceivable {
  label:  string;
  type:   ReceivableType; // See table below
  amount: number;
}

OpeningLiability

interface OpeningLiability {
  label:  string;
  type:   LiabilityType;  // See table below
  amount: number;
}

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Account Mapping

Fixed Assets (FixedAssetType)

Type	Account	Description
PATENT_LICENSE	212	Brevets, licences, concessions
SOFTWARE	2183	Logiciels et sites internet
INTANGIBLE_OTHER	21	Autres immobilisations incorporelles
LAND	22	Terrains
COMMERCIAL_BUILDING	2313	Bâtiments commerciaux et industriels
RESIDENTIAL_BUILDING	2314	Bâtiments d'habitation
INDUSTRIAL_EQUIPMENT	241	Matériel et outillage industriel
AGRICULTURAL_EQUIPMENT	243	Matériel agricole
OFFICE_EQUIPMENT	2441	Matériel de bureau
COMPUTER_EQUIPMENT	2444	Matériel informatique (PC, imprimantes…)
OFFICE_FURNITURE	2445	Mobilier de bureau
PASSENGER_VEHICLE	2451	Véhicules de tourisme
UTILITY_VEHICLE	2452	Véhicules utilitaires, camions
FINANCIAL_ASSET	27	Immobilisations financières (titres, prêts)

Stocks (StockType)

Type	Account	Description
MERCHANDISE	3111	Marchandises
RAW_MATERIALS	3211	Matières premières
FINISHED_GOODS	3411	Produits finis
PACKAGING	3611	Emballages commerciaux
OTHER_SUPPLIES	3811	Autres approvisionnements

Receivables (ReceivableType)

Type	Account	Description
CUSTOMER	4111	Clients
SUPPLIER_ADVANCE	4091	Avances versées aux fournisseurs
TAX_CREDIT	4717	Créances fiscales et sociales
OTHER_RECEIVABLE	4721	Débiteurs divers

Liabilities (LiabilityType)

Type	Account	Description
SUPPLIER	4011	Fournisseurs (dettes opérationnelles)
BANK_LOAN	1621	Emprunts auprès d'établissements de crédit
OPERATING_CREDIT	1622	Crédits de trésorerie à court terme
OTHER_DEBT	4711	Créditeurs divers

Cash & Equivalents (direct fields)

Field	Account	Description
bank	5211	Solde bancaire
cash	5711	Caisse (espèces)
mobileMoney	5141	Mobile Money (Orange Money, MTN MoMo…)

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Usage

Minimal — cash only

const ohada = new Ohada();

const entry = ohada.recordOpeningEntry({ cash: 500000 });
// 1 debit line:  5711 debit 500 000
// 1 credit line: 1011 credit 500 000 (capital)

Standard scenario

const entry = ohada.recordOpeningEntry({
  fixedAssets: [
    { label: "Camion Isuzu",    type: 'UTILITY_VEHICLE',  amount: 1500000 },
    { label: "Mobilier bureau", type: 'OFFICE_FURNITURE', amount: 2000000 },
  ],
  stocks: [
    { label: "Stock marchandises", type: 'MERCHANDISE', amount: 300000 },
  ],
  cash: 500000,
  liabilities: [
    { label: "Fournisseur ACME", type: 'SUPPLIER', amount: 1500000 },
  ],
});

// Assets  = 1 500 000 + 2 000 000 + 300 000 + 500 000 = 4 300 000
// Debts   = 1 500 000
// Capital = 4 300 000 - 1 500 000 = 2 800 000 → credited to 1011

Full scenario — all asset categories

const entry = ohada.recordOpeningEntry({
  fixedAssets: [
    { label: "MacBook Pro",      type: 'COMPUTER_EQUIPMENT', amount: 800000  },
    { label: "Toyota Hilux",     type: 'PASSENGER_VEHICLE',  amount: 3000000 },
    { label: "Local commercial", type: 'COMMERCIAL_BUILDING',amount: 5000000 },
  ],
  stocks: [
    { label: "Stock de départ",  type: 'MERCHANDISE',        amount: 2000000 },
  ],
  receivables: [
    { label: "Client Entreprise X", type: 'CUSTOMER',        amount: 450000  },
  ],
  bank:        1200000,
  cash:         100000,
  mobileMoney:   50000,
  liabilities: [
    { label: "Fournisseur Début", type: 'SUPPLIER',           amount:  600000 },
    { label: "Emprunt BNI 5 ans", type: 'BANK_LOAN',          amount: 4000000 },
  ],
});

// Total assets      = 12 600 000
// Total liabilities =  4 600 000
// Capital           =  8 000 000 → credited to 1011

Deficit scenario

When total liabilities exceed total assets, the shortfall is debited to account 1311 (Report à nouveau débiteur) instead:

const entry = ohada.recordOpeningEntry({
  cash: 1000,
  liabilities: [
    { label: "Emprunt impayé", type: 'BANK_LOAN', amount: 5000 },
  ],
});

// Assets = 1 000 / Liabilities = 5 000
// Capital = -4 000 → debited to 1311

---

Capital Calculation Logic

Situation	Result	Account
Assets > Liabilities	Credit the difference	1011
Assets < Liabilities	Debit the difference	1311
Assets = Liabilities	No equity line added	—

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Parameter Reference

Parameter	Type	Required	Description
date	Date	—	Entry date (defaults to today)
fixedAssets	OpeningFixedAsset[]	—	Immobilisations — Class 2
stocks	OpeningStock[]	—	Stocks — Class 3
receivables	OpeningReceivable[]	—	Receivables — Class 4
bank	number	—	Bank balance — Account 5211
cash	number	—	Cash on hand — Account 5711
mobileMoney	number	—	Mobile money — Account 5141
liabilities	OpeningLiability[]	—	Supplier debts, loans, other