Sales & Revenue Management

Record sales revenue, manage customer receivables, and track inventory exits following SYSCOHADA standards. Handle complex scenarios including financial discounts, transport charges, packaging deposits, and split payments.

The Sales Lifecycle

In SYSCOHADA, a sale is recorded in up to three steps:

1. Constatation — Record the invoice and customer claim/receivable (Account 4111).
2. Sortie de Stock (optional) — Record the cost of goods sold (Account 6031 / 311).
3. Réglement — Record payment(s) received to settle the receivable.

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

Quick Examples

Simple Sale on Credit

const journal = ohada.recordSale({
  amount: 100000,
  label: "Marchandises",
  saleType: 'GOODS',
  vatRate: 18
});

Result: 1 entry (Constatation only)

Sale with Immediate Payment

const journal = ohada.recordSale({
  amount: 100000,
  label: "Vente comptant",
  saleType: 'GOODS',
  vatRate: 18,
  payments: [{ method: 'cash', amount: 118000 }]
});

Result: 2 entries (Constatation + Réglement)

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Type Reference

SaleInput

interface SaleInput {
  // Required
  amount: number;                // Sale amount (ex-VAT), in currency units
  label: string;                 // Description (e.g., "Vente marchandises")
  saleType: SaleType;            // 'GOODS' | 'MANUFACTURED' | 'SERVICES'

  // Optional
  date?: Date;                   // Transaction date (default: now)
  vatRate?: number;              // VAT rate in % (default: 18)
  
  // Advanced Options
  financialDiscount?: FinancialDiscount;   // Escompte (recorded as expense)
  packagingDeposit?: PackagingDeposit;     // Consignation (no VAT)
  transportCharge?: TransportCharge;       // Port facturé (7071)
  inventoryExit?: InventoryExit;           // Stock exit (cost of goods sold)
  payments?: SalePayment[];                // One or more payment entries
}

SaleType

type SaleType = 'GOODS' | 'MANUFACTURED' | 'SERVICES';

SalePayment

interface SalePayment {
  method: 'cash' | 'bank';  // Payment method
  amount: number;           // Amount received
}

FinancialDiscount

interface FinancialDiscount {
  percentage: number;  // e.g., 2 for 2% discount (recorded as expense 673)
}

TransportCharge

interface TransportCharge {
  amount: number;        // Transport amount (added to taxable base)
  description?: string;
}

PackagingDeposit

interface PackagingDeposit {
  amount: number;        // Deposit amount (NOT subject to VAT)
  description?: string;
}

InventoryExit

interface InventoryExit {
  costPrice: number;  // Cost of goods sold (CMUP - weighted average cost)
}

---

Core Features

Revenue Classification

Revenue is automatically mapped to the correct SYSCOHADA account based on sale type:

Sale Type	Account	Description
GOODS	701	Sale of merchandise.
MANUFACTURED	702	Sale of manufactured products.
SERVICES	706	Service revenue.

const goodsSale = ohada.recordSale({
  amount: 50000,
  label: "Stock Sale",
  saleType: 'GOODS'
});

const serviceSale = ohada.recordSale({
  amount: 25000,
  label: "Consulting",
  saleType: 'SERVICES'
});

---

Transport & Packaging

Include delivery charges and deposit amounts in your invoices.

const journal = ohada.recordSale({
  amount: 100000,
  label: "Vente avec frais",
  saleType: 'GOODS',
  vatRate: 18,
  transportCharge: { amount: 5000 },
  packagingDeposit: { amount: 1000 }
});

Key Points:

• Transport (5,000) is added to the taxable base → VAT is calculated on 105,000
• Packaging Deposit (1,000) is a liability → NOT subject to VAT

---

Financial Discount (Escompte)

Record discounts for early payment as an expense (Account 673).

const journal = ohada.recordSale({
  amount: 100000,
  label: "Vente avec escompte",
  saleType: 'GOODS',
  vatRate: 18,
  financialDiscount: { percentage: 2 }  // 2% = 2,000
});

Generated Entry:

• D 4111: 116,360 (Customer receivable = 100,000 - 2,000 + 18% VAT)
• D 673: 2,000 (Financial charge - escompte accordé)
• C 701: 100,000 (Revenue)
• C 4431: 18,360 (VAT on 102,000)

---

Inventory Exit (Cost of Goods Sold)

Automatically record stock reduction when goods are sold.

const journal = ohada.recordSale({
  amount: 100000,
  label: "Vente marchandises",
  saleType: 'GOODS',
  inventoryExit: { costPrice: 65000 }
});

Generated Entries:

1. Constatation — Invoice (4111/701)
2. Sortie de Stock — Cost of goods:
   • D 6031: 65,000 (Cost of Sales)
   • C 311: 65,000 (Stock reduction)

---

Multi-Step Payments (Split Payments)

Receive payment in multiple installments across different methods.

const journal = ohada.recordSale({
  amount: 100000,
  label: "Vente split payment",
  saleType: 'GOODS',
  vatRate: 18,
  payments: [
    { method: 'cash', amount: 59000 },
    { method: 'bank', amount: 59000 }
  ]
});

Generated Entries:

1. Constatation (invoice)
2. Réglement #1 (cash, -59,000)
3. Réglement #2 (bank, -59,000)

Each payment is a separate entry for clear tracking.

---

Credit Notes (Negative Sales/Returns)

Record returns by using a negative amount.

const journal = ohada.recordSale({
  amount: -50000,
  label: "Retour produit défectueux",
  saleType: 'GOODS',
  vatRate: 18
});

This generates a credit note with reversed amounts (debits become credits and vice versa).

---

Account Mapping

Feature	Account	Description
Sale of Goods	701	Merchandise sales.
Mfg Products	702	Manufactured goods.
Services	706	Service revenue.
Transport Revenue	7071	Transport/freight charged to customer.
VAT Collected	4431	VAT on sales (tax liability).
Financial Discount	673	Discounts accorded (escompte).
Customer Receivable	4111	Accounts receivable.
Packaging Deposit	4194	Customer deposits (liability).
Cost of Sales	6031	Cost of goods sold.
Stock	311	Merchandise inventory.
Cash Account	5711	Cash on hand.
Bank Account	5211	Bank deposits.

---

Full Example: Complex Sale

A realistic sale including transport, packaging, discount, inventory exit, and split payment:

const journal = ohada.recordSale({
  amount: 1000000,
  label: "Vente - Commande #X2026",
  date: new Date('2026-01-15'),
  saleType: 'GOODS',
  vatRate: 18,
  
  // Ancillary costs
  transportCharge: { amount: 50000 },
  packagingDeposit: { amount: 10000 },
  
  // Early payment discount
  financialDiscount: { percentage: 2 },
  
  // Track standard cost of goods
  inventoryExit: { costPrice: 650000 },
  
  // Receive split payment
  payments: [
    { method: 'bank', amount: 588000 },
    { method: 'cash', amount: 588000 }
  ]
});

Generated Journal Entries (4 total):

#	Type	Account	Debit	Credit	Description
1	Constatation	4111	1,175,600		Total receivable
1	Constatation	673	20,000		Early payment discount (2%)
1	Constatation	701		1,000,000	Revenue
1	Constatation	7071		50,000	Transport revenue
1	Constatation	4431		189,000	VAT (18% on 1,050,000)
1	Constatation	4194		10,000	Packaging deposit
2	Sortie Stock	6031	650,000		Cost of goods sold
2	Sortie Stock	311		650,000	Stock reduction
3	Réglement	5211	588,000		Bank in
3	Réglement	4111		588,000	Reduce receivable
4	Réglement	5711	588,000		Cash in
4	Réglement	4111		588,000	Reduce receivable

---

Key Rules

✓ Revenue classification — Automatic mapping based on sale type (GOODS/MANUFACTURED/SERVICES).

✓ Taxable base — Transport is included; packaging deposit is excluded from VAT.

✓ Financial discount — Recorded as expense (673), reduces customer receivable.

✓ Inventory tracking — Separate entry for cost of goods sold if provided.

✓ Split payments — Each payment is its own entry for audit trail clarity.

✓ Audit trail — All transaction phases are separate entries with full traceability.

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Parameter Reference

Parameter	Type	Required	Example	Notes
amount	number	Yes	100000	Sale amount (ex-VAT).
label	string	Yes	"Vente marchandises"	Transaction description.
saleType	SaleType	Yes	'GOODS'	Determines revenue account (701/702/706).
date	Date	No	new Date()	Defaults to now.
vatRate	number	No	18	VAT % (default: 18, ignored if disableVAT: true).
financialDiscount	FinancialDiscount	No	{percentage: 2}	Early payment discount (expense 673).
transportCharge	TransportCharge	No	{amount: 5000}	Included in taxable base.
packagingDeposit	PackagingDeposit	No	{amount: 1000}	Excluded from VAT.
inventoryExit	InventoryExit	No	{costPrice: 65000}	Generates separate stock exit entry.
payments	SalePayment[]	No	[{method: 'bank', amount: 100000}]	One or more payments; each generates separate entry.