In this study, the first and second laws of thermodynamics are used to analyze the performance of a single-stage absorption refrigeration system powered by solar energy. The working pair used in this study is LiBr-H2O where water (H2O) is the refrigerant and the lithium bromide (LiBr) is the absorbent. A mathematical model based on exergy analysis is applied to analyse the system performance. Temperature, enthalpy, entropy, mass flow rate and exergy loss of each component including evacuated tube solar collector are evaluated. Furthermore, the overall coefficient of performance (COPcooling) and the overall exergetic coefficient of performance (ECOPcooling) of the solar absorption system (absorption system coupled to an evacuated tube solar collector) for cooling purpose are calculated from the thermodynamic properties of the working fluids under weather conditions of Ngaoundere city, Cameroon. The calculations were done on the basis of a half hourly analysis from 6:30 AM to 6:30 PM. The results were compared and they show that the exergy destruction highly occurs in the generator and the solar collector. The simulation results can be used for the thermodynamics optimization of solar absorption refrigeration systems.