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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
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
5.
a. Écriture comptable relative à la sortie de la machine WF
Cumul = 720 000 x 10% x 45/12 = 270 000
VNA = 720 000 – 270 000 = 450 000
b. Retrait des frais de constitution
6.
a. ANNEXE N° 2 : ÉTAT DES CRÉANCES CLIENTS (TVA AU TAUX DE 20%)
b. Écritures de régularisation relatives aux créances clients
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
8.
a. Stocks
b. Provisions pour risques et charges
c. Charges et produits
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)
II- CAPACITÉ D’AUTOFINANCEMENT (C.A.F)- AUTOFINANCEMENT
(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
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
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