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Home > Art, Film & Photography > Comptabilite Generale: Revision, Plan Comptable General, Plan Comptable Marocain, Inventaire, Amortissement Comptable, Expert-Comptable En Fr
Comptabilite Generale: Revision, Plan Comptable General, Plan Comptable Marocain, Inventaire, Amortissement Comptable, Expert-Comptable En Fr

Comptabilite Generale: Revision, Plan Comptable General, Plan Comptable Marocain, Inventaire, Amortissement Comptable, Expert-Comptable En Fr


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About the Book

Ce contenu est une compilation d'articles de l'encyclopedie libre Wikipedia. Pages: 37. Non illustre. Chapitres: Revision, Plan comptable general, Plan comptable marocain, Inventaire, Amortissement comptable, Expert-comptable en France, Passif eventuel, Comptabilite creative, Lettrage comptable, Etat de rapprochement bancaire, Amortissement derogatoire, Ecriture comptable, Association de gestion et de comptabilite, Exercice comptable, Comptes annuels, Prime de panier, Interet statutaire, Comptabilite fournisseurs, Imputation, Valeur venale, Extourne, Reviseur d'entreprise, Valeur nette comptable. Extrait: Le plan comptable general (PCG) est defini par le reglement n 99-03 du comite de la reglementation comptable (CRC), homologue par le ministre du budget, qui a fait l'objet de nombreuses modifications par le CRC. Il se presente sous forme d'articles. En 1999, il emerge de nouveau grace a la modification du droit comptable. Les prochaines modifications se feront par l'Autorite des normes comptables (ANC), nouvel organisme de normalisation comptable cree par l'ordonnance n 2009-79 du 22 janvier 2009. Le plan comptable general: Le plan de comptes est suffisamment detaille pour permettre l'enregistrement des operations conformement aux normes comptables. Lorsque les comptes prevus par les normes comptables ne suffisent pas a l'entite pour enregistrer distinctement toutes ses operations, elle peut ouvrir toute subdivision necessaire. Inversement, si les comptes prevus sont trop detailles par rapport aux besoins de l'entite, elle peut regrouper les comptes dans un compte global de meme niveau ou de niveau plus contracte, conformement aux possibilites ouvertes par l'article vise ci-avant. Les operations sont reparties en 8 classes de comptes. Le numero de chacune des classes 1 a 8 constitue le premier chiffre des numeros de tous les comptes de la classe consideree. Chaque compte peut lui-meme se subdiviser. Le...


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Product Details
  • ISBN-13: 9781159424152
  • Publisher: Books LLC, Wiki Series
  • Publisher Imprint: Books LLC, Wiki Series
  • Height: 246 mm
  • No of Pages: 38
  • Spine Width: 2 mm
  • Weight: 86 gr
  • ISBN-10: 1159424152
  • Publisher Date: 12 Oct 2012
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Sub Title: Revision, Plan Comptable General, Plan Comptable Marocain, Inventaire, Amortissement Comptable, Expert-Comptable En Fr
  • Width: 189 mm


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