Comptabilité analytique cours et exercices corrigés

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Dans le cade de préparation au examens de semestre 3 ainsi que l'accés au master et lp nous vous proposons ce document bon courage à tous vous pouvez télécharger ce document en format pdf sur le site https://learneconomie.blogspot.com/2020/07/comptabilite-analytique-pdf-cours.html bon courage

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Une immobilisation remplie 3 critères :  En général, ce sont des biens à usage durable se consommant sur une durée +1 an.  Ce sont des biens destinés à usage par l’entreprise Ex : ordinateurs destinés à la vente  marchandises. Ordinateurs destinés à l’utilisation par l’entreprise immobilisations.  Le bien doit être propriété de l’entreprise. NB : Les immobilisations se définissent par usages plutôt que la forme physique. Les immobilisations doivent être évaluées à 3 occasions : à leur entrée en actif, à l’établissement des Etats financiers, à leurs sorties du bilan. Les immobilisations peuvent arriver à l’entreprise de 4 manières :  Acquisition d’immobilisations (soit complètement payé, soit échange de biens).  Immobilisations produites par l’entreprise.  L’apport en nature (ça peut être de la constitution de l’entreprise, augmentation de capital, fusion).  Immobilisations reçues gratuitement (ex : subvention de l’Etat). I – Immobilisations acquises à titre onéreux Les immobilisations achetées par l’entreprise doivent être inscrites à leur coût d’acquisition. Exemple : L’entreprise SATEX a acquis le 05/10/N, un matériel industriel aux conditions

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