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Résolution de l’exercice

Analyse

Je fais le pré-calcul sur les autres achats.

Je comptabilise les opérations selon la CG

Je comptabilise les opérations en CAGE autonome

Je dois imputer les frais de sections auxiliaires.

Analyse

Résolution de l’exercice

Calculs préliminaires

  • Compte 605 autres achats
  • Consommation carburant 25 x 27 x 2000 x 5 = 6750000 payée en banque
  • Achat de 10 pneus : 1480000 Fc payés en espèces
  • Compte 62 service extérieurs
  • Entretien des bus 190000 x 5 = 950000 Fc payés en espèces

Primes d’assurance annuelle = 60000 FC payée par banque.

66 Charges du personnel = 7500 x 75 x 5 = 1012500 Fc payés par banque

Comptabilisation

En comptabilité générale

605

62

66

 

 

 

 

 

 

 

 

 

 

 

922

40110

40111

 

 

 

 

 

422

 

40110

40111

 

 

 

 

 

 

 

 

 

52

57

Autres charges

Services ext.

Charges du personnel

à

Rémunération due au personnel

Fsseurs

Fsseur SONAS

 

Facture fss (feuille de paiement des salaire et fsseur)

à

personnel

Fsseur

Fss SONAS

à

banque

caisse

 

8230000

1550000

1012500

 

 

 

 

 

 

 

 

 

 

 

1012500

9180000

600000

 

 

 

 

 

1012500

9180000

600000

 

 

 

 

 

 

 

 

 

 

8362500

2430000

En CAGE autonome

93

 

 

 

 

 

971

 

 

924

926

 

 

 

 

924

 

 

 

 

saisie de char. Indir.

 

charges non interméd

à

consommation incorporable

 

saisie de charges non incorporables

10242500

 

 

 

 

 

550000

 

 

9230000

1012500

 

 

 

 

550000

 

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