[ Etude comparative de la comptabilisation des stocks en PCGC et en SYSCOHADA ]
Volume 80, Issue 1, August 2025, Pages 65–84
Kambale Kikono Serge1
1 Assistant de Recherche, Sciences Commerciales et Financières, Institut Supérieur de Commerce de Beni, Beni, RD Congo
Original language: French
Copyright © 2025 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This article is devoted to a comparative study of stock accounting in the Congolese accounting system and in SYSCOHADA, with the aim of establishing the points of convergence and divergence between these two accounting systems and determining whether they are effective in stock accounting. At the end of our analysis, we have noted that the two accounting systems compared reveal more differences than similarities in inventory accounting. These differences are, in fact, innovations that SYSCOHADA brings to the PCGC. Other advantages of SYSCOHADA are also due to the major innovations it brings to certain aspects of the economic life of companies. Among these advantages are: the distinction between inventories, in particular, and liabilities and liabilities in general in ordinary and non-ordinary activities, the use of an inventory change account for any movement relating to inventories, the presence of an account to record services in progress, etc.
Author Keywords: Study, comparative, Accounting, inventories.
Volume 80, Issue 1, August 2025, Pages 65–84
Kambale Kikono Serge1
1 Assistant de Recherche, Sciences Commerciales et Financières, Institut Supérieur de Commerce de Beni, Beni, RD Congo
Original language: French
Copyright © 2025 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This article is devoted to a comparative study of stock accounting in the Congolese accounting system and in SYSCOHADA, with the aim of establishing the points of convergence and divergence between these two accounting systems and determining whether they are effective in stock accounting. At the end of our analysis, we have noted that the two accounting systems compared reveal more differences than similarities in inventory accounting. These differences are, in fact, innovations that SYSCOHADA brings to the PCGC. Other advantages of SYSCOHADA are also due to the major innovations it brings to certain aspects of the economic life of companies. Among these advantages are: the distinction between inventories, in particular, and liabilities and liabilities in general in ordinary and non-ordinary activities, the use of an inventory change account for any movement relating to inventories, the presence of an account to record services in progress, etc.
Author Keywords: Study, comparative, Accounting, inventories.
Abstract: (french)
Cet article a été consacré à une étude comparative de la comptabilisation des stocks en système comptable congolais et en Système comptable OHADA, avec comme finalité d’établir les points de convergence et de divergence entre ces deux systèmes comptables et dire si de ces deux systèmes comptables sont efficaces dans la comptabilisation des stocks. Ainsi, au terme de nos analyses, nous avons remarqué que les deux systèmes comptables comparés dégagent plus d’éléments de différence que de ressemblance en comptabilisation des stocks. Ces différences constituent, en effet des innovations majeures qu’apporte le Système comptable OHADA au Plan Comptable Général Congolais. D’autres avantages du Système Comptable OHADA sont également dus à des innovations intéressantes apportées par celui-ci en ce qui concerne certains aspects de la vie économique des entreprises. Parmi ces avantages, citons-en: la distinction des stocks, en particulier et la distinction les stocks en activités ordinaires et hors activités ordinaires, l’utilisation d’un compte de variation des stocks pour tout mouvement en rapport avec les stocks et la présence d’un compte pour enregistrer les services encours, etc.
Author Keywords: Etude, comparative, comptabilisation, stocks.
How to Cite this Article
Kambale Kikono Serge, “Comparative study of stock accounting in PCGC and SYSCOHADA,” International Journal of Innovation and Scientific Research, vol. 80, no. 1, pp. 65–84, August 2025.
