|
COMPTABILISATION DES INTÉRÊTS COURUS |
|
|
MÉTHODE 1 |
|
ANNULATION DES INTÉRÊTS COURUS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3311 |
|
3318 |
|
6251 |
|
|
|
|
T C N émis |
|
TRÉSORERIE |
|
Intérêts |
|
Int. sur TCN |
|
|
Taux : 7,50 % |
|
Nb. de |
|
courus |
|
émis |
|
|
|
|
jours |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6/2 N : émission |
|
|
|
|
1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
|
|
|
|
|
|
|
30/6 N : int. courus |
|
145 |
|
|
|
|
|
|
29,79 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
29,79 |
|
|
|
1/1 N+1 : annulation |
|
|
|
|
|
|
|
|
29,79 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
29,79 |
|
|
31/12 N : int. courus |
|
329 |
|
|
|
|
|
|
67,60 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
67,60 |
|
|
|
1/1 N+1 : annulation |
|
|
|
|
|
|
|
|
67,60 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
67,60 |
|
|
6/2 N+1 : rembours. |
|
365 |
|
|
1 000 |
|
|
1 075 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
|
|
75 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
|
|
|
0 |
|
|
|
75 |
|
|
|
0 |
|
|
75 |
|
|
|
|
|
|
MÉTHODE 2 |
|
CUMUL DES INTÉRÊTS COURUS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3311 |
|
3318 |
|
6251 |
|
|
|
|
T C N émis |
|
TRÉSORERIE |
|
Intérêts |
|
Int. sur TCN |
|
|
Taux : 7,50 % |
|
Nb. de |
|
courus |
|
émis |
|
|
|
|
jours |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6/2 N : émission |
|
|
|
|
1 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
1 000 |
|
|
|
|
|
|
|
30/6 N : int. courus |
|
145 |
|
|
|
|
|
|
29,79 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
29,79 |
|
|
|
31/12 N : int. courus |
|
184 |
|
|
|
|
|
|
37,81 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
37,81 |
|
|
|
6/2 N+1 : Int. courus |
|
36 |
|
|
|
|
|
|
|
7,50 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
7,50 |
|
|
|
6/2 N+1 : rembours. |
|
365 |
|
|
1 000 |
|
|
1 075 |
|
75 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
|
|
|
0 |
|
|
|
75 |
|
|
|
0 |
|
|
75 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|