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TRAITEMENT COMPTABLE
. Traitement comptable de la facture « de doit »  Comptabilisation de la facture de doit Elle peut se faire avec gestion de stock soit en inventaire comptable permanent, soit en inventaire comptable intermittent. A. En inventaire permanent 1°) Facture ordinaire sans réduction ni majoration • Chez le client (lors de l’achat)  Enregistrement de la facture d'achat D C LIBELLES D C 601 445 4011 Achats des marchandises Etat, TVA récupérables à fournisseurs Fourn. S s/fact. n°… BSC X X X  Règlement de la facture d'achat D C LIBELLES D C 4011 5.... Fournisseurs à comptes de trésorerie Paiement de la facture X X  Entrée ou mise en stocks D C LIBELLES D C 31 6031 Marchandises à variations de stocks de Marchandises Mise en stocks X X • Chez le fournisseur (lors de la vente)  Sortie de stocks D C LIBELLES D C 6031 31 Variation de stocks de marchandises à Marchandises Bon de sortie de stock n° … X X  Enregistrement de la facture de la vente D C LIBELLES D C 411 701 443 Clients à ventes de Marchandises Etat, TVA facturée N/facture n°… ; BEC X X X  Encaissement de la facture de vente D C LIBELLES D C 5.... 411 comptes de trésorerie à Clients Paiement de la facture X X 2°) Facture de doit avec réductions commerciales et financières sans majoration  Chez le client (lors de l’achat) • Enregistrement de la facture d'achat D C LIBELLES D C 601 445 4011 773 Achats des marchandises Etat, TVA récupérables à fournisseurs Escomptes obtenus Fourn. S s/fact. n°… BSC X X X X  Règlement de la facture d'achat D C LIBELLES D C 4011 5.... Fournisseurs à comptes de trésorerie Paiement de la facture X X  Entrée ou mise en stocks D C LIBELLES D C 31 6031 Marchandises à variations de stocks de Marchandises Mise en stocks X X • Chez le fournisseur (lors de la vente)  Sortie de stocks D C LIBELLES D C 6031 31 Variation de stocks de marchandises à Marchandises Bon de sortie de stock n° … X X  Enregistrement de la facture de vente D C LIBELLES D C 411 673 701 443 Clients Escomptes accordés à ventes de Marchandises Etat, TVA facturée N/facture n°… X X X X  Encaissement de la facture de vente D C LIBELLES D C 5.... 411 comptes de trésorerie à Clients Paiement de la facture X X 3°) Facture doit avec réductions commerciales, financières et majorations  Chez le client (lors de l’achat) • Enregistrement de la facture d'achat D C LIBELLES D C 601 611 445 401 773 Achats Marchandises Transports s/achats Etat, TVA récup. à fournisseurs escomptes obtenus Fourn X S/facture n°… X X X X X  Règlement de la facture d'achat D C LIBELLES D C 4011 5.... Fournisseurs à comptes de trésorerie Paiement de la facture X X  Entrée ou mise en stocks D C LIBELLES D C 31 6031 Marchandises à variations de stocks de Marchandises Mise en stocks X X • Chez le fournisseur (lors de la vente)  Sortie de stocks D C LIBELLES D C 6031 31 Variation de stocks de marchandises à Marchandises Bon de sortie de stock n° … X X  Enregistrement de la facture de vente D C LIBELLES D C 411 673 701 707 443 Clients Escomptes accordés à ventes de Marchandises produits accessoires  Etat, TVA facturée N/facture n°… X X X X X Encaissement de la facture de vente D C LIBELLES D C 5.... 411 comptes de trésorerie à Clients Paiement de la facture X X 4°) Facture de doit avec réductions commerciales, financières, avances et acomptes  Chez le client  Versement des avances ou acomptes au fournisseur D C LIBELLES D C 4091 5... Fourn. Avances et acomptes versés à comptes de trésorerie Versement avance X X  Enregistrement de la facture d'achat D C LIBELLES D C 601 611 445 4011 4091 773 Achats marchandises Transports s/achats Etat, TVA récupérables à fournisseurs Fourn. Avances et acomptes versés Escomptes obtenus Fourn. X s/fact n° X X X  X X X  Entrée ou mise en stocks D C LIBELLES D C 311 6031 Marchandises à variations stocks Bon d’entrée stocks X X • Chez le fournisseur (lors de la vente)  Encaissement des avances ou acomptes reçus du client D C LIBELLES D C 5... 4191 comptes de trésorerie à Clients Avances et acomptes reçus Encaissement avance ou acompte X X  Sortie de stocks D C LIBELLES D C 6031 31 Variation de stocks de marchandises à Marchandises Bon de sortie de stock n° … X X  Enregistrement de la facture de vente D C LIBELLES D C 411 673 4191 701 707/781 443 Clients escomptes accordés clients, avances et acompte à ventes marchandises produits accessoires/transfert des charges d’expl Etat, TVA facturée n/facture n° X X X X X X  Encaissement de la facture de vente D C LIBELLES D C 5.... 411 comptes de trésorerie à Clients Paiement de la facture X X
MessagesTimelineExceptionsViews7RouteQueries12Models12GateSessionRequest
8.1.28PHP Version106msRequest Duration5MBMemory UsageGET lessons/{id}/{slug}Route
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