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L'argent, la comptabilité et l'entreprise
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Publisher: Massetti Pub
Published: Dec 26 2023
Pages: 136
Weight: 0.40
Height: 0.32 Width: 5.50 Depth: 8.50
Language: French
Ce texte regroupe différents textes au sujet de la comptabilité.
Vous y dénichez:
- La monnaie
- le compte de l'exploitant
- le tableau de trésorerie
- Éléments d'analyses financières.
- La comptabilité d'une EURL ou d'une SARL
- le bilan financier
- La fraude comptable
- la provision pour hausse des prix.
- le bilan fonctionnel
- La comptabilité analytique
- la comptabilité, budget et cout.
- les charges en comptabilité analytique
- les écarts entre les charges et produits.
Comptabilité et gestion: est-ce un mariage impossible ? La comptabilité générale informe de l'activité de l'entreprise, elle se matérialise par des opérations économiques sous forme de flux.
Financiers. La comptabilité générale est tournée vers l'extérieur. Elle enregistre des flux. Flux de biens et de services = flux réels. Flux monétaire = la contrepartie du flux réel. Entre ces deux flux, un décalage dans le temps existe.
On livre un produit, on reçoit le paiement un mois après. Le comptable enregistre les flux réels et monétaires en se conformant au plan comptable et au droit comptable.
L'entreprise est un lieu de transformation. Elle crée des biens et services qu'elle place sur le marché économique. Elle transforme des ressources en bien ou services. Elle achète par exemple des matières premières pour fabriquer un produit, qu'elle vend ensuite.
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