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vendredi 4 septembre 2015

The history of income tax in the US

The history of income tax in the US,tax, incom tax, degree, job, work, business



1.913 celebrates the 16th Amendment to the United States Constitution opens the way to taxes. The tax code is more complicated than can imagine and a look at the major events of the last 100 years could help us understand how we got where we are today.

In researching this article, I kept looking for a word or phrase that could easily describe the "History of taxes." The thought that kept popping up in my head was ... "schizophrenia". Defined by Webster: Schmitz · o · · Ni · HWR a name; 1) A long-term mental disorder of a type that involves a breakdown in the relationship between thought, emotion and behavior, leading to failure. .. 2) A mentality or approach characterized by inconsistent or contradictory elements.

Today's tax code is perhaps the most complex of all conflict rules, regulations and laws on earth. For the purposes of this article I will talk about the key factors and how to make your way through this maze. Even the most respected authorities on the issue of taxes are confused by nearly 10,000 pages of tax code.

There was a lot of taxes before the 16th Amendment. To help finance the War of 1812 was a tax on gold, silver, jewelry and watches. Once the war debts have been fully resolved, the taxes were discontinued in 1817. Operating income for the government was adequate with tariffs and quotas on goods sold until the Civil War. In 1862, Congress passed the first law of income tax to support the costs of the civil war. The tax rate was 3% and more in some luxury items. Then, in 1868, Congress passed a new tax on snuff and distilled spirits. This is the first sign of a "parallel" tax with income tax. Income was the highest ever at $ 310 million and quickly settled all debts of the country, so in 1872 Congress eliminated the income tax.

After the Civil War, America has experienced an economic boom with the "reconstruction era." In the years 1870-1900 of the benefits of the industrial revolution took action. Chicago hosted the 1893 World Expo celebrating 400 anniversary of the arrival of Christopher Columbus to the New World in 1492. In 1894, Congress revived the law of income tax and looked dynamic revenue growth. Only a year later, on 21 May 1895, the Supreme Court ruled that the tax was "unconstitutional." The 5/4 decision stated that a direct tax on income from movable and immovable property was unconstitutional and void. In the years that followed this decision the Supreme Court of the economy once again increased rapidly. The rich became richer it and there were jobs for everyone. The good life in America was organized with the growing immigration of Europe bringing traders who seek a better life. In 1904, St. Louis hosted the World's Fair that celebrates 100 years of purchasing Louisiana 1803. This event showed the world the richness of all aspects of life was in America.

In 1907, just three years later, America is facing a major crisis. The US economy has fallen to a point where the average family income was reduced by 40%. It occupies a panic because many banks closed and people have lost faith and hope. Times were hard for average families. When the banks closed, people who work lost their savings. President Taft addressed Congress in 1909 that offers a federal income tax of 2% of companies (for the privilege of doing business). July 12, 1909, Congress passed a resolution proposing the 16th Amendment. This Amendment to the Constitution allows Congress to impose a tax on income. Not required federal tax to be distributed or allocated to States and has no connection with the census results. It was written to avoid being a "direct tax" and avoid conflict with the judgment of the Supreme Court in 1895. With 48 states, 36 states to ratify before it can be approved as an amendment is necessary .

Then a secret meeting at Jekyll isolated island with the most powerful bankers took place in 1910 and financial decision makers at the time. This event really requires much more debate and entire books have been written about this meeting. What is important to take from this is the fact that this meeting was the beginning of what is now known as the Federal Reserve Bank. Few people even today to understand the impact of this meeting.

Interestingly, since the 16th Amendment proposed in 1909; only 31 States have ratified through 1911. The United States presidential election, 1912 was a rare four-way contest. The current President William H. Taft ran with former President Theodore Roosevelt and Woodrow Wilson (finally nominated by his party on the ballot 46a) and Eugene Debs of the Socialist Party. Throughout the presidential campaign of 1912 (an event usually two months), Amendment 16 was a "hot topic". At election time in November states to ratify the 16th Amendment needed more than two. Woodrow Wilson was elected and the 16th Amendment to the United States Constitution was ratified February 3, 1913.

With exceptional revenue of Congress it was time to jump on the roller coaster of cash. World War I came and in 1918 Congress established a tax rate of 77% for those with incomes over $ 1 million. This is an equivalent of $ 2,012 15 million in annual revenues, most people do not even care that it was not a tax on income. With this first significant tax revenues in 1918, our annual revenues exceeded one billion dollars for the first time in history. This is a "one" as simple and "B" billion. Then two years later, in 1920, the internal annual income increased by US $ 5.4 billion. This represents a 500% increase in just 24 months.

There is a lot of different story over the years 1920-1940 and the front of the tax was relatively quiet. The economy grew at a rapid pace during the 20s, hence the name "Roaring Twenties". Then in October 1929, the effect of "What goes up must come down." The stock market crashed and brought a depression. Like many events in history, government intervention halted the normal recovery, which was now known as the "Great Depression".

When speaking of "highest tax rate" often see a number that is reserved for the very rich. What is neglected, in addition to the highest dose, he returned "threshold" that determines the number of people affected by this rate. In 1941, the rate of the highest income tax was 81.1% for those earning more than $ 5,000,000. This has certainly limited the high rate of a minimum number of people. Then, in 1942 (next year), the highest rate rose to 88%. In itself, this does not seem so bad until you consider that the threshold is reduced to those earning over $ 200,000. The decrease in the threshold of $ 5 million to $ 200,000 means that many more people would pay the new higher rate. In 1942, World War II created a huge increase in employment and stimulate the economy (from years of depression). With this increase in employment was also an increase in tax revenues and revenues exceeded $ 7.3 billion in collections.

So far, the collection of taxes were voluntarily paid by taxpayers. People filed their tax returns and make payment of their taxes. In 1943, Congress passed "mandatory federal income tax at source" requires employers to take taxes from your paycheck and send it to the US Treasury. This measures the number of taxpayers has increased to over 60 million (estimated increase of + 30% in the number of taxpayers). After World War II, in 1945, Congress increased the top rate to 94% and the threshold remains at $ 200,000. Congress / IRS closed some gaps in the bill "withholding tax" and included more complications than had to pay quarterly tax payments. Net domestic annual sales in 1945 exceeded $ 43 billion, nearly 50 % every year for 15.

The end of World War II marked a period of significant growth in both the economy and the birth rate. We are entering a new era in America with tremendous growth and individual responsibility. Families lived the American dream. Congress and the Internal Revenue Service continued to "tinker" with the tax codes after the Second World War. In late 1969, Congress passed the "Law on tax reform of 1969," which established the alternative minimum tax (AMT). This was a completely independent new tax system for some Americans. The number Americans who have been forced to pay the AMT in 1970 was about 19,000, and the collected amount was $ 122 million.

The years pass, with obvious abundance of revenue for the federal government. Budgets increase automatically, regardless of the actual amounts required or worn. In 1981, Congress passed the largest tax cut in American history by cutting $ 750 billion over six years million turnover. Then, in 1982 alone, the following year, Congress passed legislation to increase tax revenue. The increase was not enough, so in 1984, Congress passed another law increasing tax revenues. Among the tax laws of 1982 and 1984, total revenue was about $ 265 billion. This is about 1/3 lower revenues approved in 1981, which will take place over 6 years.

October 22, 1986, President Ronald Reagan signed the "Tax Reform Act of 1986", the tax rate was reduced from over 50% to 28%. This represents a significant reduction of the maximum rate, the maximum speed most lowest since 1916. Another part of the 1986 Act was a change in TN to develop and include many homeowners. Congress has the bad habit to make his "Tax Act" annual, with more changes in 1987, and 88 89.

On November 5, 1990, the "law of reconciliation on the 1990 income" became law. It was just a fancy name for "Tax Act" and had most of the same tinkering with our taxes. This law focused on raising taxes on wealthy Americans. The economy was growing and inflation is recovering from the 80 When President Clinton signed the "Reconciliation Act of 1993," the purpose was to reduce the federal deficit by $ 496 billion. Revenues for the federal government was even greater than what is required to run and there was a surplus. In 1997, President Clinton signed the Tax Act by reducing taxes by $ 152 billion. This bill presented by tax on capital gains, provided that a tax credit of $ 500 per child, and had tax incentives for education.

In 2001, President Bush signed the "Economic Growth Act and relief of reconciliation Tax 2001". It contained the third largest tax cut since World War II, created to cut $ 1.3 trillion 10 years. With such a long name and a big cut this tax, it is anticipated that this might be enough to last 10 years. Well, that makes sense too. In 2003, President Bush signed the "law 2003 jobs and growth tax relief "accelerate the rate cut in 2001.

Although it is not a law, in 2004, the World Trade Organization ruled that the provision of tax US companies was illegal. This had an impact on the way companies plan their business and tax strategies. This also indicates foreign influence and encouragement for US companies to be more like European business models. In 2005 the favorable rates on capital gains and dividends were extended. The exemption levels for the alternative minimum tax were raised in 2006.

Remember a few paragraphs back, when we look for alternative minimum tax? Founded in 1969, the AMT was established as a completely separate tax system for income taxes. While most Americans did not know that this tax exists, changes made to the AMT affected nearly 5 million taxpayers in 2011. In 1970, the AMT has represented $ 122 million in revenues and income in 2011 AMT has exceeded US $ 40 billion. This is nearly 260 times more than 1,970.

Over the years since our founding, America has been on a rapid growth path of government. Taxes are the price we pay for living in a civilized society the provision of basic services and care for those who can not take care of themselves. If the government has shown a history of being good stewards with our taxes, more Americans proudly pay taxes without complaint. However, layers on layers tax regulations have led us to a point of the dependence of many of those who trust in our complicated tax system. The type of changes needed require a major overhaul. Most politicians and special interest groups today will not allow drastic measures to establish a new fair tax system. This means that everyone who looks to the future would have enough sense to understand that future taxes will be much higher than they are today.

People should be careful about the amount of money accumulated is considered "deferred taxes". I try not to use the term "deferred" when talking about the tax because they are really "deferred taxes". Think of it as the government gives you a loan. You say you can keep the money at a later date. If a bank is it, the first thing he would ask,. how much interest and when I will refund Well, the recording of "deferred taxes" is like that, but the government says, to keep money and when we need it, we will ask again and say the rate interest at the time. OK, so maybe this example is difficult, but do not know what will be in future tax savings and investments deferred tax.

References:

1) http://www.taxpolicycenter.org/

2) http://www.loc.gov/

If you need money and someone offer a loan, what would you know? If someone offered him money and says that you can have money right now, and they need the money immediately, simply said, I can pay later when I need money and I will fix the interest rate and later. Would you take this case? Probably not. When you think of this example, it is really the same as the government did with the retirement savings tax deferral. In fact, it is not known when it will take money to create a taxable event. Moreover, it is uncertain what the future tax rate. So one thing that is clear from this article is that taxes will not be the same in the future. A chic look would have to conclude that future taxes will be higher.

Types of accounting

Types of accounting, accounting, degree, job, work, schools,


Accounting is the art of analyzing and interpreting the data. It may not be obvious to some, but every business and every person uses to represent in any way. An individual may knowingly or unknowingly use representative when assessing your financial information and transmits the results to others. Accounting is an indispensable tool in any business with little or multinational.

The term "accounting" covers many different types of accounts based on the or the groups served. The following are the types of accounting.

1. Private or Industrial Accounting: This type of accounting refers to the accounting activity that is limited to a single company. A private accountant provides his skills and services to a single employer and receives salary so employer-employee. The private term to the counter and the accounting does not apply. The term is used when there is a type of employment relationship, even if the employer is some cases is a public company.

2. Public Accounting: Public accounting refers to the accounting service offered by an accountant for the general public. When there is a professional-client relationship, the counter is known as an accountant. Public accounting is considered more professional than private accounting. Both certified and certified public accountants can not provide public accounting services. CPA can be individual practitioners or association ranging in size from two to hundreds of members. The scope of these accounting firms can include local clientele, national and international.

3. Governmental Accounting: government accounting refers to the recognition of a branch or unit of government at all levels, federal, provincial or local. Public accounting is very similar to conventional accounting methods. The government and the traditional methods of accounting using the double-entry accounting and journals and books system. The purpose of government accounting units is to provide a service rather than profit. Since the profit motive can not be used as a measure of efficiency in government units, other control measures must be developed. To improve control, special funds accounting is used. Governments can use the services of a private and public accounting as any business entity.

4. Fiduciary Accounting: Fiduciary accounting lies in the notion of trust. This type of accounting is performed by a trustee, administrator, executor, or someone in a position of trust. Your job is to keep records and prepare reports. It may be authorized by or under the jurisdiction of a court of law. The Trustee accountant must find and control all property subject to the estate or trust. The concept of ownership that is common in the usual types of accounting is nonexistent or heavily modified in fiduciary accounting.

5. National accounts: National accounting uses the economic or social concept in establishing accounting rather than the usual concept of the business entity. The national income accounting is responsible for providing the public with an estimated annual buying power of the nation. GNP or gross national product is a related term that refers to the total market value of all goods and services produced by a country in a given period, usually a calendar year.

jeudi 3 septembre 2015

Augmentation de capital par apports nouveaux

Augmentation de capital par apports nouveaux - Schéma comptable - Comptabilisation - Application Augmentation de capital par apports nouveaux


Augmenter le capital en contrepartie d'apports nouveaux (en numéraire ou en nature), c'est mettre des moyens supplémentaires à la disposition de la société.

La traduction comptable de ces opérations est relativement simple : finalement, on  débitera  des  comptes d'actif (moyens apportés) par le crédit des comptes de capitaux propres.

Le traitement financier de la rémunération des apports peut se faire selon deux modalités possibles :

- soit augmenter la valeur nominale des titres existants : les  apports  sont alors l'apanage des anciens associés, situation fréquente dans les  sociétés de  personnes, dans  lesquelles  les titres  ne  sont  pas  négociables. Par contre, cette  situation  est   rare  dans   les   sociétés   de   capitaux   car l'unanimité des associés est requise pour modifier la valeur nominale  des titres ;

- soit   mettre de  nouveaux  titres  en  circulation : cela   permet   l'entrée éventuelle  de  nouveaux   associés,  notamment  dans   les   sociétés  de capitaux, ce qui entraîne des difficultés quant à la  protection  des  intérêts des anciens associés. C'est cette dernière modalité, fréquemment mise en œuvre, que nous envisagerons ici dans le cadre des sociétés par actions.
Schéma comptable
1. Abréviations
PE       :  Prix d'Emission
VN      :  Valeur Nominale
Pr        :  Prime d'émission
V(AP)              :  Valeur réelle du titre après augmentation du capital
DS                   :  Droit de  Souscription  attaché  à  toute  action  ancienne  (sa vente éventuelle permet à un
                ancien actionnaire de compenser la perte de valeur de son titre)
N(AV) :  Nombre d'Actions avant augmentation
N(AN) :  Nombre d'Actions Nouvelles
2. Constatation de l'augmentation de capital et de la souscription des actions
N° comptes
-
-
Débit
Crédit
3461
-
Actionnaires - Comptes d'apport en société
PE
-
-
1111
Capital social
-
VN
-
1121
Prime d'émission
-
Pr




3. Réalisation des apports
N° comptes
-
-
Débit
Crédit
Classes 2;3;4;5..
-
Comptes correspondants aux actifs apportés
PE
-
-
3461
Actionnaires - Comptes d'apport en société
-
PE

Exemple :
Composition du capital avant augmentation en numéraire :
10 000 actions de 100 DH, Valeur réelle :120,00 DH ;

Emission de 5 000 actions de même valeur nominale, à un prix d'émission de 108,00 DH.

Calcul de la prime d'émission et du droit préférentiel de souscription :
VN    = 100,00 DH
V(AV) = 120,00 DH
PE = 108,00 DH
Prime d'émission = 108,00 - 100,00 = 8,00 DH Droit préférentiel de souscription :
Calcul de V(AP)
Composition du capital
-Nombre de titres
Valeur réelle unitaire
Valeur réelle globale
Actions anciennes
10 000
120
1 200 000
Actions nouvelles
5 000
108
   540 000
Après augmentation
15 000
(*) 116
1 740 000

(*) Calculé ainsi : 1 740 000 / 15 000

DS = V(AV) - V(AP) = 120 - 116 = 4,00 DH

Position d'un actionnaire ancien qui ne souhaite pas participer à l'augmentation de capital

La valeur de chacune de ses actions s'amoindrit de: 120 - 116 = 4,00 DH, perte compensée par la vente du DS lié à chaque action.

Position d'un non - actionnaire qui souhaite y participer :
N(AV) = 10 000
N(AN) = 5 000
Pour acquérir une action nouvelle, il paie:
- le prix d'émission: 108,00 DH
- les droits de souscription nécessaires : (10 000 / 5 000) x 4,00 = 8,00 DH
Il débourse 116,00 DH au total pour recevoir un titre d'une valeur équivalente.




Remarque importante :
La prime d'émission Pr est versée à la société émettrice des titres.

Le droit de souscription DS est versé aux anciens actionnaires qui ne souhaitent pas participer à l'opération.

Leur objectif est identique: faire payer aux nouveaux actionnaires

Leur droit dans les réserves anciennes.
=> Application :
Les capitaux propres après répartition de la société anonyme BSA (dont I'exercice comptable coïncide avec l'année) se présentent ainsi au 31 décembre N:
Capital social        : 50 000 actions de 100,00 DH 5 000 000 DH
Réserves                : 12 000 000 DH
Report à nouveau  : 3 000 000 DH
Au 02 janvier N+1. Il est procédé à une augmentation de capital en numéraire, par émission de 10 000 actions de même valeur nominale, au prix d'émission de 280,00 DH l'une.
M. Ahmed, ancien actionnaire titulaire de 2 000 actions, veut participer à l'opération, mais  ne  dispose  pas  actuellement  de  liquidités : il  souhaite souscrire un maximum d'actions en vendant une  partie  de ses droits de souscription (le prix de vente s'établissant à la valeur théorique du droit).
 Ce cas pratique va nous permettre de :
1. Présenter les conditions financières de l'augmentation de capital, en vérifiant l'équité de l'opération pour un ancien  actionnaire  et  pour  un actionnaire nouveau. La valeur du titre est déterminée à partir de l'actif net comptable (il n'existe pas d'actif fictif).
2. Résoudre le dilemme de M. Ahmed.
3. Comptabiliser l'opération au 2 Janvier N + 1, dans les livres de la société BSA.
1. Traitement financier de l'opération
Prime d'émission: 280 - 100 = 180 DH par titre
Calcul de la valeur théorique du droit de souscription:
V(AV) = (5 000 000 + 12 000 000 + 3 000 000) / 50 000 = 400 DH

Calcul de V(AP)

Composition du capital
Nombre de titres
Valeur réelle unitaire
Valeur réelle globale
Actions anciennes
50 000
400
20 000 000
Actions nouvelles
10 000
280
2 800 000
Après augmentation
60 000
380
22 800 000




DS = 400 - 380 = 20 DH
Conditions d'émission. 1 action nouvelle pour 5 anciennes.
Position de l'ancien actionnaire :
- qui ne souhaite pas souscrire à l'augmentation de capital :
chaque titre qu'il détient voit sa valeur baisser de 20 DH, perte qu'il compense par la vente du DS attaché.

- qui souhaite participer: pour recevoir une action nouvelle, il paie 280 DH (PE) et présente 5 DS (valeur: 100 DH); il reçoit un titre qui vaut 380 DH.
Position de l'actionnaire nouveau :
Pour recevoir une action nouvelle, il paie :
- le prix d'émission: 280 DH
- des droits de souscription: (50 000/10 000) x 20 DH= 100 DH
  Total : 380 DH
  et reçoit en échange un titre ayant une valeur de 380 DH.
2. Le dilemme de M. Ahmed
Il est titulaire, avant l'opération, de 2 000 DS. Il a besoin de (100/4 + 180) = 205 DH pour souscrire une action nouvelle (déboursement immédiat).
Soit Z le nombre de DS vendus. On pose:

20 Z = (2 000 - Z) x 1/5 x 205 DH
20 Z = produit de la vente des DS
2 000 - Z = nombre de DS restant en possession de M. Ahmed.
1/5 = parité d'échange (5 DS pour souscrire 1 action nouvelle)
205 DH = somme à débourser par action nouvelle souscrite.
Après résolution, on trouve :
Z = 1 344 DS. Produit de la vente de ces DS: 20 DH x 1 344 = 26 880 DH

Nombre d'actions nouvelles souscrites: (2000 - 1344) x 1/5 = 131 Actions
Montant payé: 2 025 DH x 131 = 26 855 DH.


3. Comptabilisation de l'augmentation de capital au 2 Janvier N + 1
Débit
Crédit
Libellé de l'opération
Débit
Crédit
5141
-
Banque
2 050 000
-
--
4462
Actionnaires
- Versements reçus sur augmentation de capital
Versements des souscripteurs de 10 000 actions (25+180) x 10 000
-
2 050 000
1119
-
Actionnaires : Capital souscrit - non appelé(75 DH x 10 000)
750 000
-
4462
-
Actionnaires - Versements reçus sur augmentation de capital
2 050 000
--
-
11111
Capital souscrit - non appelé
-
750 000
-
11115
Capital souscrit - appelé, versé
-
250 000
-
1121
Prime d'émission (180 x 10 000)Souscription de 10 000 actions
-
1 800 000

 Augmentation de capital par incorporation de réserves


=> Principes clés ·

. L'incorporation de réserves au capital peut avoir pour objectif :

- de rendre l'autofinancement définitif : les réserves peuvent toujours être distribuées sur décision  des  associés  en  assemblée  ordinaire (celle qui statue sur l'affectation du résultat), il est plus difficile de modifier le capital dans le sens d'une réduction;

- de mettre le montant du capital en harmonie avec l'importance des capitaux propres ;

- de  susciter  un  impact  favorable  auprès  de  futurs  investisseurs (l'opération s'accompagne souvent d'une distribution gratuite de titres).

*L'opération est avant tout une restructuration des capitaux propres. Là aussi, le traitement  comptable  est  simple. On débitera les  comptes  de réserves concernés par le crédit du compte " capital ".

* Le traitement financier peut emprunter deux voies : - soit l'augmentation du nominal des titres  déjà  en  circulation, avec  les  contraintes  signalées dans la fiche précédente,

- soit le maintien de la valeur nominale et l'attribution gratuite de nouveaux titres  aux  anciens  associés  (les  réserves  accumulées  du  sacrifice  des associés, lm  appartiennent: c'est  la  solution  la  plus  courante  dans  les sociétés par actions, cas que nous envisagerons ici.

=> Méthode

A. Traitement financier


Valeur globale de la société reste la même, nuis, après ici,  pas  d'apports nouveaux: la l'opération, elle se répartit  sur  un  plus  grand  nombre  de titres.

On aura donc : V(AP) < V(AV)



L'ancien actionnaire désireux qui ne souhaite pas participer à l'opération pourra céder son droit préférentiel, intitulé ici " droit préférentiel d'attribution " (DA) :

DA = V(AV) - V(AP)

Le nouvel actionnaire désireux de recevoir une action gratuite, devra acquérir la quantité suivante de DA : N(AV)/ N(AN)

avec N(AV) = nombre de titres composant le capital avant augmentation et N(AN) = nombre d'actions nouvelles émises pour être distribuée gratuitement.

Ce nombre d'actions nouvelles gratuites est ainsi obtenu :

Montant des réserves incorporées au capital
___________________________________
Valeur nominale du titre

B. Traitement comptable

Comptes susceptibles d'être débités (en fonction du choix des actionnaires) :

104 - Primes liées au capital social
105 - Ecarts de réévaluation
106 - Réserves
110 - Report à nouveau
120 - Résultat de l'exercice (bénéfice)

Compte crédité : 101 - Capital

=> Compléments

- La réserve légale peut être incorporée au capital (cela renforce d'autant le gage des créanciers).

- En présence d'un report à nouveau ancien débiteur, on doit conserver au bilan un montant au moins équivalent de réserves.

- L'incorporation de réserves au capital ne modifie pas le montant global des capitaux propres mais alourdit le montant des dividendes futurs (quelle que soit la modalité choisie).

- La valeur du droit d'attribution calculée  précédemment  est  une  valeur ? théorique": comme pour le droit préférentiel de souscription, le prix réel peut s'en  éloigner  en  fonction  des  conditions  de  I'offre  et  de  la demande.

=> Application

Au 1er décembre  N  la  valeur  réelle  du  titre SGS est  de  550 DH  (le capital est composé de 10 000 actions de 100 DH de valeur nominale). A  cette  date, l'assemblée  générale  d’extraordinaire  des  actionnaires décide d'augmenter le capital par incorporation de réserves statutaires






Modalités de l'opération


- Montant incorporé: 4 000 000 DH
- Valeur nominale du titre inchangée
- Distribution de 40 000 actions gratuites.

1. Calculer la valeur du droit d'attribution.

2. Comptabiliser I'opération.

1. Droit d'attribution (DA)

V(AV) = 550 DH => valeur globale de la société avant augmentation : 550 DH X 10 000 = 5 500 000 DH
V(AP) = 5 500 000 ¸ (10 000 + 40 000) = 110 DH DA = 550 - 110 = 440 DH.

B. Traitement comptable

Comptes susceptibles d'être débités (en fonction du choix des actionnaires) :

104 - Primes liées au capital social
105 - Ecarts de réévaluation
106 - Réserves
110 - Report à nouveau
120 - Résultat de l'exercice (bénéfice)
Compte crédité : 101 - Capital
=> Compléments

- La réserve légale peut être incorporée au capital (cela renforce d'autant le gage des créanciers).
- En présence d'un report à nouveau ancien débiteur, on doit conserver au bilan un montant au moins équivalent de réserves.

- L'incorporation de réserves au capital ne modifie pas le montant global des capitaux propres mais alourdit le montant des dividendes futurs (quelle que soit la modalité choisie).

- La valeur du droit d'attribution calculée  précédemment  est  une  valeur ? théorique": comme pour le droit préférentiel de souscription, le prix réel peut s'en  éloigner  en  fonction  des  conditions  de  I'offre  et  de  la demande.

=> Application

Au 1er décembre  N  la  valeur  réelle  du  titre SGS est  de  550 DH  (le capital est composé de 10 000 actions de 100 DH de valeur nominale). A  cette  date, l'assemblée  générale  d’extraordinaire  des  actionnaires décide d'augmenter le capital par incorporation de réserves statutaires.






Modalités de l'opération


- Montant incorporé: 4 000 000 DH
- Valeur nominale du titre inchangée
- Distribution de 40 000 actions gratuites.

1. Calculer la valeur du droit d'attribution.
2. Comptabiliser I'opération.

1. Droit d'attribution (DA)

V(AV) = 550 DH => valeur globale de la société avant augmentation :
550 DH X 10 000 = 5 500 000 DH


V(AP) = 5 500 000 ¸ (10 000 + 40 000) = 110 DH DA = 550 - 110 = 440 DH.

2. Comptabilisation

Débit
Crédit
-
Crédit
Débit
1151
-
Réserves statutaires ou contractuelles
4 000 000
-
-
1111
Capital social
-
4 000 000
-
-
Création de 40 000 actions gratuites selon décision de I'AGE
-
-



Distance learning and online degree

Distance learning and online degree, degree, scools, learning, business, career




With the advent of the mode of education of the Internet, it has changed dramatically. From distance learning has changed the online word education where the teaching method has become virtual.
In addition, the course materials will be posted, which may end up in your home online business degree is best suited for working executives and can complete their course at their own pace and not have to miss work to attend classes .

2. How an online business degree will help your career?

An online business degree is one of the best ways to improve one of the diplomas. Many Fortune 700 companies value employees with a higher university degree and regard these degrees as a criterion for promotion. This means that even if you work hard and have a good work ethic, it may be low when it comes to promotions and raises.

3. qualified through a first online course has three objectives:

1. Improve your academic position

2. It is not necessary that you lose your job, so take the time to learn.

3. You can learn at your leisure and productive use to enhance your career.

Online degrees are available in all universities allowed Internet valid for diplomas factories waving fake degrees without hard money nothing.
Although the benefits of online degree colleges offer many is the fact that manufacturers are fake degrees harm the reputation of legitimate colleges offer degree.

Vs legitimate online college degree diploma mills FALSE

Universities and online colleges must be accredited and the best that the University of Phoenix, but there are several suppliers of "life experience" of a university degree Belford create fake accreditation agencies and then credited, causing students seeking shortcuts to believe that it is legitimate and institutions are simply show them the way.

However, when all holders of an online degree enter the world practice looking for a job that takes its "online degrees' of these fake diploma graduates are legitimate losers because potential employers are losing confidence in the" many online degrees that are useless.

The latest trend in education is distance education where you can get a degree and a graduate degree or professional certification with the help of advanced Internet technology.

It is gaining popularity due to the fact that you can get without leaving your job and you can do at your own pace. Because of this sudden popularity of distance education, universities are increasingly introducing online education degree.

With the wave of intensive growth in distance education is another problem is that of fraudulent online degrees.

Universities need to make a profit in order to support the growing competition. The statistics behind the online universities indicate that online universities are growing 33% per year [International Data Corporation online].

Universities benefits that offer online courses is that they do not have to worry about the infrastructure costs and can reach people worldwide.

The difference between a fake online degree is valid and that universities fraudulent online degree are called "diploma mills" as its main focus is on the production and distribution of fake diplomas fast. They only offer credit for life experience and if you pay your fees you get your diploma. You do not have to worry about practical experience. If you pay a little more, you can even graduate with honors!

The problem arises when this life experience is not accepted by federal and state laws and face the difficulty of finding a suitable job.
A legitimate online college can be recognized against a FALSE checking the actual web address that is usually offered by the ICANN (ICANN), the international organization that distributes domain names (web address).

Accredited schools receive the .EDU designation. For example, the Internet address of Stanford University is that authenticates Stanford.edu they are genuine online universities. Then you can also see the list of accredited schools provided by the Ministry of Education of the United States.

What is the "mill police credentials?

Diploma Mill Police is an online resource to determine if the title has received from an online university is valid and is an accredited institution.

To authenticate your degree, GetEducated.com, launched a free online service, The Police Diploma Mill (TM). This is a free service offered by the website and helps students and employers to present their complaints concerning accreditation of their certifications online.

All you need to do is send a request to check the status of accreditation of any online university operating in the United States .. A seal of approval consumers also provided by GetEducated.com than genuine accredited universities can use in their site after being examined by authorized factory Deputy Police degrees.

You get a FALSE title worth the effort. Will you be a job in a Fortune 700 company?

Getting a fake diploma can cause many more problems than benefits. It's a big risk to buy a fake degree from a diploma mill and say that you have a title that legitimately are not worthy.

You spend huge money and people are crooks can get away with it, but you can be a victim. The problem arises when this life experience is not acceptable by federal and state laws and face a problem that acquiring a suitable job.

Students may think that getting a degree from a non-accredited university will save the monotony of the study and want an easy way out by just paying a little money and buy A degree.

The diploma itself normally looks beautiful and is indistinguishable from a real university or college degree. Obviously, diploma mills have integrity and are not concerned about the injustice to students like you who have worked hard for their degrees.

The fake degree can even lead to prosecution in the case of a dozen teachers in Georgia who claimed to have doctoral degrees from the University of St. Regis FALSE were captured in 2003. Similarly, in May 2004, about 500 public sector employees lost their jobs when their degrees were verified.

It would be pure luck if you acquire a job at a Fortune 700 company with the help of a fake diploma that these companies undertake a thorough investigation to verify the authenticity of the grades.

If by chance you manage to get a job, you are always under pressure when he could be fired if they know the fact that its title is a fake.

Fake online diplomas are useless waste of money because wherever the degree is used; which will be validated as "FALSE." Is it true?

Get a fake online degrees is a useless waste of money because wherever the degree is used; which will be validated as "FALSE"; this is true to some extent.

Chances are that it will acquire a work in small companies that careful selection of certified employees are not compromised. You can get away with it for a while.

However, as you go on the scale or look for work in companies that can come through reality because his title is only paper. An online degree fake more problems than benefits. You will always be under pressure that you would be taken by his FALSE certificate.

Students may think that getting a degree from a non-accredited university will save the monotony of the study and want an easy way out by just paying a little money and buy A degree.

The diploma itself normally looks beautiful and is indistinguishable from a real university or college degree. But the truth is that employers are aware of the qualities are useful and which were purchased.

Some university degrees accreditation and FAQ

1. What is accreditation?

Accreditation is a guarantee. It is a kind of authorization given by an authorized government institute. The reason for accreditation is to provide online degrees due recognition. In addition, it is also to ensure the quality of the program offered.

2. What types of accreditation?

Regional accreditation boards provide the most recognized form of accreditation. For example, the universities of Harvard and Ohio are accredited regionally. Stanford is also regionally accredited.
Whenever you come across people asking you if you attend an accredited college or not, in general, they refer to regionally accredited universities. Therefore, the Regional accreditation is the most preferred form of accreditation.

3. What is the importance of accreditation?

Accreditation provides a public record of their degree. Graduation from an accredited institution is recognized by employers and businesses worldwide.

4. What are the six regional accreditation institutions?

There are about six licensed units responsible for accreditation online degrees. Say they are:

CHINA - Northwest Association of Schools and Colleges

NCA - North Central Association of Schools and Colleges

NEASC - New England Association of Schools and Colleges

SACS - Southern Association of Colleges and Schools

WASC - Western Association of Schools and Colleges

MSA - Middle States Association

What programmatic accreditation?

Sometimes special departments in accredited colleges must request special accreditation. Teacher Licensing Board requires an accredited university degree. In addition, for credit to certain programs, the government requires universities to be accredited.

What should I know about the government approved universities?

Currently, there has been a huge increase in the state approved universities. Many states have proof that the university must pass in order to be approved.

But this process is not equivalent to accreditation. This simply means that the University is approved to do business. The level and quality of the measurement is not guaranteed.

The FAQs listed above are part of the basic information on distance learning. If you opt for an online degree, you should consider the above points.