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Comptabilité séance 8

5 éléments d'un bon système comptable 1. Assurer le contrôle des activités d'exploitation 2.Structure organisationnelle 3. Souplesse du système 4. Produit des infos qui répond aux besoins 5. Un bon (petit) rapport coûts/avantages
Traitement informatique par lots vs traitement direct Par lots: Traitement en différé, pour opérations de même catégorie Direct: Report en continu des données aux grands livres
Numéros de compte 1,2,3,4,5? Actif, Passif, Capitaux Propres, Produits, Charges
Quels sont les 4 journaux auxiliaires et leur catégorie d'opérations? Encaissement: opérations d'encaissement Décaissement: opérations de décaissement Ventes: Vente à crédit Achats: Achat à crédit
2 avantages des journaux auxiliaires? 1. Opérations de même nature ensemble 2. Sont souples et peuvent être personnalisés
Created by: 660957764
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