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SCHEMA
8 |
|
ENCAISSEMENT
NON DISPONIBLE |
|
|
|
Fonds reçus
avant le crédit au client |
|
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|
BILAN |
|
|
|
HORS-BILAN |
|
|
|
|
|
|
|
|
|
|
|
|
|
201 |
|
2855 |
|
3895 / 12 |
|
|
|
881 |
|
889 |
|
|
|
|
|
Compte
client |
|
Sommes dues |
|
Chambre C. |
|
|
|
Valeurs à |
|
Compte de |
|
|
|
|
|
|
|
sur op. recouv. |
|
ou corresp. |
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|
l'encaissement |
|
contrepartie |
|
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|
A |
Remise valeur |
|
|
|
|
|
|
|
|
|
|
|
100 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
100 |
|
|
B |
Réception fonds |
|
|
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
C |
Crédit client |
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
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|
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|
|
|
|
|
|
|
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|
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|
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|
|
|
|
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|
SOLDES |
|
|
100 |
|
0 |
|
|
100 |
|
|
|
|
|
0 |
|
0 |
|
|
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SCHEMA
9 |
|
ENCAISSEMENT
NON DISPONIBLE |
|
|
|
Client
crédité avant la réception des fonds |
|
|
|
L'opération
se transforme alors en encaissement à crédit immédiat |
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
BILAN |
|
|
|
HORS-BILAN |
|
|
|
|
|
|
|
|
|
|
|
|
|
201 |
|
2273 / 2213 |
|
3895 / 12 |
|
|
|
881 |
|
889 |
|
|
|
|
|
Compte |
|
Chèques/effets à |
|
Chambre C. |
|
|
|
Valeurs à |
|
Compte de |
|
|
|
|
|
client |
|
crédit immédiat |
|
ou corresp. |
|
|
|
l'encaissement |
|
contrepartie |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A |
Remise valeur |
|
|
|
|
|
|
|
|
|
|
|
100 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
100 |
|
|
C |
Crédit client |
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
|
|
|
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
B |
Réception fonds |
|
|
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
|
100 |
|
0 |
|
|
100 |
|
|
|
|
|
0 |
|
0 |
|
|
|
|
|
|
|
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|
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|