Purchase & Stock Management

Record inventory acquisitions, manage supplier debt, and automate stock variation following SYSCOHADA accounting rules. Every purchase generates automatic stock entries to maintain accurate inventory tracking.

The Purchase Cycle

In SYSCOHADA, a purchase transaction follows a four-step process:

1. Constatation — Record the invoice and supplier debt (Account 4011).
2. Reduction (optional) — Record any discounts received (RRR obtenus, Account 6019).
3. Réglement — Record payment(s) to settle the debt.
4. Stock Variation — Auto-record inventory increase (Account 31 → 6031).

Each step is a separate balanced journal entry for perfect audit trail compliance.

Quick Examples

Simple Purchase on Credit

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Marchandises",
  vatRate: 18
});

Result: 2 entries (Constatation + Stock Variation)

Purchase with Immediate Payment

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Bureau Table",
  payments: [{ method: 'cash', amount: 100000 }]
});

Result: 3 entries (Constatation + Réglement + Stock Variation)

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Type Reference

PurchaseInput

interface PurchaseInput {
  // Required
  amount: number;           // Purchase amount (ex-VAT), in currency units
  label: string;            // Description (e.g., "Marchandises")

  // Optional
  date?: Date;              // Transaction date (default: now)
  vatRate?: number;         // VAT rate in % (default: 18)
  charges?: PurchaseCharge[];      // Transport, Customs, etc.
  payments?: PurchasePayment[];    // One or more payment methods
  reduction?: number;       // Discount amount received (RRR obtenus)
  stockEntry?: StockEntry;  // Custom stock account (default: '31')
}

PurchaseCharge

interface PurchaseCharge {
  type: 'Transport' | 'Douane' | 'Divers';
  amount: number;  // Added to stock value & VAT base
}

PurchasePayment

interface PurchasePayment {
  method: 'cash' | 'bank';  // Payment method
  amount: number;           // Amount paid
}

StockEntry

interface StockEntry {
  stockAccount?: string;  // Custom stock account (default: '31')
}

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Core Features

Purchase with Transport & Customs

Include ancillary costs that increase inventory value.

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Marchandises A",
  charges: [
    { type: 'Transport', amount: 5000 },
    { type: 'Douane', amount: 2000 }
  ],
  vatRate: 18
});

Key Point: Stock Variation includes charges → Stock increases by 100000 + 5000 + 2000 = 107000

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Reduction (RRR Obtenus)

Record supplier discounts automatically with correct VAT treatment.

Without VAT

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Marchandises",
  reduction: 20000
});

Generated Entries:

• Constatation (debt 100,000)
• Reduction: D 4011 / C 6019 for 20,000
• Stock Variation (31/6031 for 100,000)

With VAT (Automatic VAT Reversal)

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Marchandises",
  vatRate: 18,
  reduction: 10000
});

Generated Reduction Entry:

• D 4011: 11,800 (10,000 base + 1,800 VAT)
• C 6019: 10,000 (RRR base)
• C 4451: 1,800 (VAT reversal — tax is reversed on discounted amounts)

The VAT is automatically calculated and reversed because you don't pay tax on amounts you don't receive.

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Multi-Step Payments

Split payments across cash and bank accounts.

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Marchandises",
  payments: [
    { method: 'cash', amount: 50000 },
    { method: 'bank', amount: 50000 }
  ]
});

Entry Order:

1. Constatation (debt 100,000)
2. Réglement #1 (cash, -50,000)
3. Réglement #2 (bank, -50,000)
4. Stock Variation

Each payment is a separate entry for clear audit trail.

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Custom Stock Account

Use a different stock account (default is 31).

const journal = ohada.recordPurchase({
  amount: 100000,
  label: "Raw Materials",
  stockEntry: {
    stockAccount: '312'
  }
});

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Account Mapping

Feature	Account	Description
Goods Purchase	6011	Purchase of merchandise.
Charges	6015	Transport, customs, ancillary costs.
VAT Recoverable	4452	VAT on purchases (deductible).
Supplier Debt	4011	Accounts payable (operating).
RRR Received	6019	Rebates/discounts obtained.
VAT on Credit Notes	4451	VAT reversal on discounts.
Stock (Inventory)	31	Goods in store.
Stock Variation	6031	Cost of goods sold/variation.
Cash Account	5711	Cash on hand.
Bank Account	5211	Bank transfers.

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Full Example: Complete Purchase Workflow

A realistic purchase with transport, reduction, and split payment:

const journal = ohada.recordPurchase({
  amount: 1000000,
  label: "Achat - Fourniture Bureau",
  date: new Date('2026-01-15'),
  vatRate: 18,
  charges: [
    { type: 'Transport', amount: 50000 },
    { type: 'Douane', amount: 30000 }
  ],
  reduction: 100000,
  payments: [
    { method: 'bank', amount: 450000 },
    { method: 'cash', amount: 450000 }
  ]
});

Generated Journal Entries (5 total):

#	Type	Account	Debit	Credit	Description
1	Constatation	6011	1,000,000		Goods purchase
1	Constatation	6015	80,000		Transport + Customs
1	Constatation	4452	194,400		VAT (18% on 1,080,000)
1	Constatation	4011		1,274,400	Total TTC debt
2	Reduction	4011	118,000		Reduce debt by reduction + VAT
2	Reduction	6019		100,000	RRR base
2	Reduction	4451		18,000	VAT reversal
3	Réglement	4011	412,200		Bank payment
3	Réglement	5211		412,200	Bank out
4	Réglement	4011	412,200		Cash payment
4	Réglement	5711		412,200	Cash out
5	Stock Var.	31	1,080,000		Cost: 1,000,000 + 80,000 charges
5	Stock Var.	6031		1,080,000	Stock increase

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Key Rules

✓ Automatic stock variation — Every purchase triggers a stock entry (31/6031).

✓ Charges included — Transport and customs costs are capitalized into stock value.

✓ VAT reversal on discounts — Reduction amounts automatically reverse proportional VAT.

✓ Overpayment protection — Total payments cannot exceed net amount due after reduction.

✓ Separate entries — Each phase (Constatation, Reduction, Payment, Stock) is a distinct entry for audit trail.

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Parameter Reference

Parameter	Type	Required	Example	Notes
amount	number	Yes	100000	Base purchase (ex-VAT).
label	string	Yes	"Marchandises"	Transaction description.
date	Date	No	new Date()	Defaults to now.
vatRate	number	No	18	VAT % (default: 18, ignored if disableVAT: true).
charges	PurchaseCharge[]	No	[{type: 'Transport', amount: 5000}]	Ancillary costs, added to stock and VAT base.
payments	PurchasePayment[]	No	[{method: 'bank', amount: 100000}]	One or more payment entries.
reduction	number	No	20000	Discount amount; triggers VAT reversal if enabled.
stockEntry	StockEntry	No	{stockAccount: '312'}	Custom stock account (default: '31').