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Institute of Advanced Technological and Commercial Studies

Careers

Company accountant

Running a full set of books, from source document to financial statements: the company accountant carries responsibility for the numbers. In an SME they are often the only person who knows them entirely, which makes the role as demanding as it is sought after.

From daily work to year-end

Daily work fits into a stable cycle: posting, reconciliations, checking third-party accounts, filings. Year-end transforms the job: stock count, depreciation, provisions, adjustments, justification of every balance. Then comes producing financial statements in the OHADA format, followed by exchanges with the auditor or the practice, who will ask precise questions. An accountant who documented their entries throughout the year sails through that period calmly.

  • Run a full set of books and justify every balance sheet figure
  • Carry out year-end work: depreciation, provisions, adjustments
  • Produce financial statements in the OHADA format
  • Prepare routine tax filings and respond to an inspection

Three ways to practise

  • Sole accountant of an SME, with the full view of the business
  • Practice associate, handling a portfolio of client files
  • Specialist accountant in one area: payables, receivables, fixed assets
  • Programme accountant in an externally funded organisation
  • Independent practice serving several small structures

Duration, credits, hours: the facts

The hours shown are taught hours, led by an instructor and set in the timetable. Personal study comes on top of them under the catalogue rule: twenty-five hours of total work per credit. Both figures are given together so that the real workload reads clearly on a first visit.

Senior technician and supervisor

qualification level
5
months of programme
9

Led by an instructor.

taught hours
700 h

1 credit = 25 h of work, 10 of them taught.

credits
70

Framework of the « Company Accountant » qualification, code TP17.

competency blocks
5

What the qualification actually contains

Here is the framework exactly as filed, with the taught hours of each block. A candidate sees what they will learn; an employer sees what the holder can do on arrival. One document serves both readings, which closes the usual gap between a brochure and a job description.

  1. 01

    Full bookkeeping and year-end work

    The full cycle, depreciation, provisions, adjustments — 200 taught hours.

  2. 02

    OHADA financial statements

    Balance sheet, income statement, notes, the statutory file — 170 taught hours.

  3. 03

    Tax and filings

    VAT, corporate tax, withholdings, tax audits — 170 taught hours.

  4. 04

    Cash management and follow-up

    Cash planning, collections, payment schedules, dashboards — 120 taught hours.

  5. 05

    Professional conduct

    Dealing with the owner and the chartered accountant, confidentiality — 40 taught hours.

The route to full accountancy

Entry into this occupation runs through one or more of these programmes. They combine: a short certificate opens the door, a longer programme consolidates the position a few years later. The fees shown match the real billing unit — per year for a long programme, one-off for a short format.

ProgrammeDurationCreditsTaught hoursFees
Finance and Accounting programme — Bac+5 level · Master's degree2 years1201200 h6 800 000 GNF per year
Certificate in OHADA Finance and Compliance · Professional certification6 months18180 h4 200 000 GNF in total

Your questions, our answers

How does this differ from an accounting assistant?

The assistant prepares the material; the accountant answers for it. Level 5 recognises autonomy over a whole file, running the year-end close and the ability to justify the accounts to a third party. It is that shift from posting to responsibility that the qualification attests.

Is taxation covered?

Routine company taxation is: periodic filings, withholdings, annual reporting obligations. The OHADA finance and compliance certificate deepens the regulatory side for those working in a supervised environment.

Company accountant — Careers | IHETC — IHETC