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International accounting developments, regional groupings and, most recently, the challenges of globalisation increasingly require accurate and reliable financial information in a language that is accessible to the various accounting systems. One of the reasons for this is the desire of States to have homogeneous information on the activities of companies so as to exercise economic and fiscal control over them.several African countries speak the same language, which is that of the OHADA accounting system. In view of this, the D.R. Congo has changed its old accounting system, the Congolese General Chart of Accounts (PCGC), into the OHADA accounting system, hence the need to teach accounts in SYSCOGADA. In spite of this, this framework of accounts underwent a modification in 2018. In order to make available to the public textbooks adapted to pedagogical and scientific realities, we wanted to publish and make available to learners and teachers an important didactic and pedagogical support because the various secondary and university institutions in the Democratic Republic of Congo are facing a lack of books in different scientific fields.
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