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Les effets de commerce

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  • DOWNLOAD THAT BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book that can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer that is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story That Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money That the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths that Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THAT BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { http://bit.ly/2m77EgH } ......................................................................................................................... Download Full EPUB Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download Full doc Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download PDF EBOOK here { http://bit.ly/2m77EgH } ......................................................................................................................... Download EPUB Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download doc Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book that can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer that is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story That Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money That the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths that Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THAT BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { http://bit.ly/2m77EgH } ......................................................................................................................... Download Full EPUB Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download Full doc Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download PDF EBOOK here { http://bit.ly/2m77EgH } ......................................................................................................................... Download EPUB Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... Download doc Ebook here { http://bit.ly/2m77EgH } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book that can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer that is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story That Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money That the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths that Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Les effets de commerce

  1. 1. Les effets de commerce
  2. 2. La lettre de change relevé Papier C. Boitel 22/9/2003
  3. 3. La lettre de change Contre cette lettre de change stipulée sans Frais veuillez payer la somme indiquée ci-dessous à l’ordre de Metalux Nous mêmes A Cergy Le BP€ 2400,00 Montant pour contrôle Date de création Echéance 2400,00 1/10/N 30/12/N Rib du tiré Code établissement Code guichet Numéro de compte Clé Rib 3004 03490 12489 07 Valeur en Marchandises Metalux Nom et adresse du tiré Dupont 33 rue Pierre Baratin 69100 Villeurbanne Acceptation ou aval Ne rien inscrire au-dessous de cette ligne C. Boitel 22/9/2003
  4. 4. Enregistrement chez le tireur 01-oct413 Client effet à recevoir 2400,00411 Client 2400,00 Lettre de change Enregistrement chez le tiré 01-oct 401 Fournisseur 2400,00 403 Fournisseur effet à payer 2400,00 Lettre de change C. Boitel 22/9/2003
  5. 5. Les effets de commerce• La lettre de change est un document qui matérialise un délai de paiement.• La lettre de change est un document écrit. Il est établit par le tireur (celui qui vends) et adressé au tiré (celui qui achète) pour lui donner l’ordre de payer le montant à un bénéficiaire à une date déterminée (échéance) C. Boitel 22/9/2003
  6. 6. Circulation de la lettre de change Facture + Vendeur lettre de Acheteur change acceptation Tireur Tiré Lettre de change acceptée C. Boitel 22/9/2003
  7. 7. Circulation de la lettre de change La remise à l’encaissement Facture + lettre de change Tireur Tiré Lettre de change acceptéeBordereau de remise Avis deà l’encaissement + domiciliation 8 joursendossement 8 jours avant l’échéanceavant échéance Avis de Avis de crédit débit Chambre de banque compensation banque C. Boitel 22/9/2003
  8. 8. Effet remis à l’encaissement: le bordereau de remise Comptabilisation chez le tireurBanque populaire 20-déc bordereau de remise à lencaissementEffet n° 56 sur Dupont au 30/12 2400,00 total de la remise 2400,00 20-déc 5113 Effet à lencaissement 2400,00 413 client effet à recevoir 2400,00 selon bordereau de remise C. Boitel 22/9/2003
  9. 9. Effet remis à l’encaissement: le bordereau de remiseChez le tiréSociété générale 20-déc Avis de domiciliationEffet n° 56 au 30/12 2400,00 total de la remise 2400,00 Le tiré prévient sa banque qu’elle devra payer l’effet à l’échéance C. Boitel 22/9/2003
  10. 10. La remise à l’encaissement : L’avis de crédit enregistrement chez le tireur Banque populaire 2/1/ avis de crédit Effet à lecaissement échéance 30/12 2400,00 commission 6,00 TVA/commission 1,18 Total à votre crédit 2392,82 02-janv 512 banque 2392,82 627 services bancaire 6,00 44566 Tva déductible sur abs 1,18 5113 effet a lencaissement 2400,00 selon avis de crédit C. Boitel 22/9/2003
  11. 11. La remise à l’encaissement : L’avis de débit enregistrement chez le Tiré Société Générale 2/1/ avis de débit Effet à échéance 30/12 2400,00 Total à votre crédit 2400,00 02-janv 403 Fournisseur Effet à payer 2400,00 512 Banque 2400,00 selon avis de débit C. Boitel 22/9/2003
  12. 12. La remise à l’escompteLe porteur de l’effet peut pour des raisons financières vendre la lettre de change avant l’échéance.Escompter = vendre un effet de commerce C. Boitel 22/9/2003
  13. 13. Date de création de Échéance de l’effetl’effet10 j 20j 30j 40j 50j 60j 70j 80j 90j Remise à l’escompte C. Boitel 22/9/2003
  14. 14. Circulation de la lettre de change La remise à l’escompte Facture + lettre de change Tireur Tiré Lettre de change acceptéeBordereau de remise Avis deà l’escompte + endossement domiciliation 8 jours avant l’échéance Avis de Avis de crédit débit Chambre de banque compensation banque C. Boitel 22/9/2003
  15. 15. Exemple :Date de création de Échéance de l’effet :l’effet 1/10/N 30/12/N 10 j 20j 30j 40j 50j 60j 70j 80j 90j Remise à l’escompte 31/10/N C. Boitel 22/9/2003
  16. 16. Effet remis à l’escompte : le bordereau de remiseBanque populaire 31-oct bordereau de remise à lescompteEffet n° 56 sur Dupont au 30/12 2400,00 total de la remise 2400,00 31-oct 5114 Effet à lescompte 2400,00 413 client effet à recevoir 2400,00 selon bordereau de remise C. Boitel 22/9/2003
  17. 17. La remise à l’escompte : L’avis de crédit Nominal de l’effetBanque populaire 31-oct avis de créditEffet à lescompte échéance 30/12 2400,00 Intérêts :Intérêts 10% 40,00 2400*10%*60/360commission 5,00TVA/commission 0,98Total à votre crédit 2354,02 Montant net porté en compte C. Boitel 22/9/2003
  18. 18. Effet à l’escompte : enregistrements comptables L’avis de crédit 31-oct 512 banque 2354,02 661 Charge dintérêt 40,00 627 services bancaire 5,00 44566 Tva déductible sur abs 0,98 5114 effet à lescompte 2400,00 selon avis de créditAprès cette opération le compte : 5114 effet à l’escompteest soldé C. Boitel 22/9/2003
  19. 19. La remise à l’encaissement : L’avis de débit enregistrement chez le Tiré Société Générale 2/1/ avis de débit Effet à échéance 30/12 2400,00 Total à votre crédit 2400,00 02-janv 403 Fournisseur Effet à payer 2400,00 512 Banque 2400,00 selon avis de débit C. Boitel 22/9/2003
  20. 20. La lettre de change relevé Magnétique C. Boitel 22/9/2003
  21. 21. Circulation de la LCR magnétique 1) RIB Vendeur Acheteur 2) Facture + LCR Tireur TiréLe bénéficiaire d’uneffet peut : Autorisation L’encaisser à ou refus de Escompter Remise l’échéance l’effet avant sur des LCR Demande de paiement support magnétique bon à payer l’échéance Échange des supports magnétiques banque banque C. Boitel 22/9/2003
  22. 22. Attention• Les créances qui font l’objet d’une LCR magnétique restent dans le compte 411 Client• Le compte 413 n’est pas à utiliser C. Boitel 22/9/2003
  23. 23. AttentionLa transformation de la lettre de change sur support papier en support magnétique transforme la nature de l’opération, et l’escompte de la LCR magnétique est considéré comme un crédit bancaire C. Boitel 22/9/2003
  24. 24. Enregistrement comptable de la LCR magnétiqueCréation de la LCR magnétiqueChez le tireur : Aucune écriture Chez le tiré Aucune écriture C. Boitel 22/9/2003
  25. 25. Enregistrement comptable de la LCR magnétique •Escompte de la LCR magnétique (chez le tireur) : 20-nov 512 banque 2354,02 661 Charge dintérêt 40,00 627 services bancaire 5,00 44566 Tva déductible sur abs 0,98 5192 Concours bancaire courants 2400,00 selon avis de crédit• Escompte de la LCR magnétique (chez le tiré) : Aucune écriture C. Boitel 22/9/2003
  26. 26. Enregistrement comptable de la LCR magnétique• Règlement du client à l’échéance (chez le tireur) : 31-déc 512 banque 2400,00 411 Client 2400,00 règlement• Annulation du crédit bancaire (chez le tireur) : 31-déc 5192 Concours bancaire 2400,00 512 Banque 2400,00 annulation concours bancaire C. Boitel 22/9/2003
  27. 27. Enregistrement comptable de la LCR magnétique• Règlement à l’échéance (chez le tiré) : 31-déc 401 Fournisseur 2400,00 512 banque 2400,00 règlement C. Boitel 22/9/2003

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