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1- CRÉDITS A LA CLIENTÈLE |
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SCHÉMA 1 |
ESCOMPTE COMMERCIAL |
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A |
15/3 : |
escompte d'un effet
échéance 31/5, taux 11,25 % |
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B |
15/3 : |
décompte des agios |
intérêts : 77 jours + 2
jours de banque |
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commissions 2 + TVA |
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C |
: |
comptabilisation
périodique des intérêts acquis |
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D |
31/5 : |
échéance de l'effet et
encaissement par la chambre de compensation |
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2
211 |
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2
012 |
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3872 |
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7461 |
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Escompte |
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Compte
client |
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Produits
d'avance |
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Commissions |
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commercial |
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A |
15/3 : escompte effet |
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1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
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B |
15/3 : agios |
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28,44 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
24,69 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
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2,00 |
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3611 -
TVA |
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-------------------- |
1,75 |
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7111 - Intérêts |
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C |
31/3 : agios 17 j. |
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5,31 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
5,31 |
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C |
30/4 : agios 30 j. |
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9,38 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
9,38 |
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C |
31/5 : agios 32 j. |
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10,00 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
10,00 |
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Trésorerie |
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D |
31/5 : encaissement |
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1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
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SOLDE DES COMPTES |
0 |
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971,56 |
0 |
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971,56 |
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SCHÉMA 2 |
CRÉDIT DE TRÉSORERIE " IN FINE " |
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A |
15/3 : |
crédit échéance 3 mois,
taux 11,75 % |
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C |
: |
comptabilisation
périodique des intérêts courus |
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D |
15/6 : |
échéance |
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227 |
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2 012 |
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2278 |
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7117 |
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Crédit de
trésorerie |
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Compte
client |
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Intérêts
courus |
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Intérêts |
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A |
15/3 : octroi de crédit |
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1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
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C |
31/3 : agios 17 j. |
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5,55 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
5,55 |
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C |
30/4 : agios 30 j. |
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9,79 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
9,79 |
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C |
31/5 : agios 31 j. |
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10,12 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
10,12 |
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C |
15/6 : agios 14 j. |
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4,57 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
4,57 |
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D |
15/6 : échéance |
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1 000 |
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1030,03 |
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30,03 |
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SOLDE DES
COMPTES |
0 |
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30,03 |
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0 |
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30,03 |
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SCHÉMA 3 |
CRÉDIT AMORTISSABLE |
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A |
15/3 : |
crédit remboursable 78
500, taux : 9,80 % |
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trimestrialités
constantes : |
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92,35 |
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C |
: |
comptabilisation
périodique des intérêts courus |
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D |
15/6 : |
première échéance capital
restant dû : |
1 000 |
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67,31 |
932,69 |
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E |
15/9 : |
deuxième échéance
trimestrielle |
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etc. |
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242 |
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2 012 |
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2428 |
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7132 |
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Crédits à la |
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Compte
client |
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Intérêts |
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Intérêts |
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consommation |
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(ou
trésorerie) |
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courus |
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A |
15/3 : octroi de crédit |
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1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
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C |
31/3 : agios 17 j. |
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4,63 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
4,63 |
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C |
30/4 : agios 30 j. |
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8,17 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
8,17 |
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C |
31/5 : agios 31 j. |
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8,44 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
8,44 |
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C |
15/6 : agios 14 j. |
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3,81 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
3,81 |
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D |
15/6 : trimestrialité |
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67,31 |
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92,35 |
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25,04 |
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C |
30/6 : agios 16 j. |
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4,06 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
4,06 |
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C |
31/7 : agios 31 j. |
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7,87 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
7,87 |
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C |
31/8 : agios 31 j. |
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7,87 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
7,87 |
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C |
15/9 : agios 14 j. |
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3,55 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
3,55 |
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E |
15/9 : trimestrialité |
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68,99 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
92 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
23,36 |
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etc. |
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SOLDE DES
COMPTES |
863,70 |
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815,29 |
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0 |
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48,40 |
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