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mardi 24 janvier 2017

Corrigé de l’exercice de comptabilité sur les travaux d’inventaire

Pour voir l’exercice merci de visiter ce lien « Exercice de comptabilité sur les travaux d’inventaire« . Cet exercice corrigé de comptabilité porte sur : Les travaux d’inventaire, opérations financières à long terme et états de synthèses. Maintenant je mets ci-dessous le corrigé de l’exercice de comptabilité.

Corrigé de l’exercice de comptabilité

1. Calcul du taux d’amortissement des frais de constitution
48 000 x t x 4 = 38 400 t = 20%
2. ANNEXE N° 1 : EXTRAIT DU PLAN D’AMORTISSEMENT DE LA MACHINE XML
exercice comptabilité , vna

3. Dotations de l’exercice 2013Dotation des frais de constitution = 48 000 x 20% = 9 600
Dotation du matériel et outillage = 103 200
 Machine XML = 67 200
 Machine WF = 720 000 x 10% x 6/12= 36 000
4. Enregistrement des dotations aux amortissements de l’exercice 2013
dotation


5.
a. Écriture comptable relative à la sortie de la machine WF
ammortissement

Cumul = 720 000 x 10% x 45/12 = 270 000
VNA = 720 000 – 270 000 = 450 000
 b. Retrait des frais de constitution
cumul


6.
a. ANNEXE N° 2 : ÉTAT DES CRÉANCES CLIENTS (TVA AU TAUX DE 20%)
etat des creance

b. Écritures de régularisation relatives aux créances clients
regularisation

7.
a. Calcul des provisions des titres et valeurs de placement au titre de l’exercice 2013
TVP non cédés = 1 200 x 30 = 36 000
b. Titres et valeurs de placement
valeur de placement

8.
a. Stocks
stock

b. Provisions pour risques et charges
provicion

c. Charges et produits
cpc

 9. ANNEXE N° 3 EXTRAIT DE l’ÉTAT DES SOLDES DE GESTION (E.S.G) Exercice du 01/01/2013 au 31/12/2013I- TABLEAU DE FORMATION DES RÉSULTATS (T.F.R)
anexe resultat

 II- CAPACITÉ D’AUTOFINANCEMENT (C.A.F)- AUTOFINANCEMENT
caf

(1)À l’exclusion des dotations relatives aux actifs et passifs circulants et à la trésorerie.
(2)À l’exclusion des reprises relatives aux actifs et passifs circulants et à la trésorerie.
(3)Y compris reprises sur subventions d’investissement.
10.
a. Dernière ligne du tableau d’amortissement de l’emprunt
amortissement d'emprunt

A4 = 222 241,44 / (1 + 0,09) = 203 891,22
I4 = 222 241,44 – 203 891,22 = 18 350,22

b. Calcul du montant de l’emprunt
formule de calculer l'emprunt

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