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اﻷﺻﻮل اﻟﺨﺼﻮم
ﻣﺪﯾﻦ داﺋﻦ ﻣﺪﯾﻦ داﺋﻦ
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اﻟﯿﻮﻣﯿﺎت
-1اﻻﻓﺘﺘﺎﺣﯿﺔ Journal d'ouverture
- 2اﻟﻤﺸﺘﺮﯾﺎت ACHATS
- 3اﻟﻤﺒﯿﻌﺎت VENTES
- 4اﻟﻤﺨﺰوﻧﺎت STOCKS
- 5اﻟﺼﻨﺪوق CAISSE
- 6اﻟﺒﻨﻚ BANQUE
- 7ﻋﻤﻠﯿﺎت ﻣﺨﺘﻠﻔﺔ OPERATIONS DIVERS
ﯾﻮﻣﯿﺔ اﻻﻓﺘﺘﺎﺣﯿﺔ Journal d'ouverture
* ﻓﻲ ﺣﺎﻟﺔ ﺷﺮﻛﺔ ﺟﺪﯾﺪة ﻓﺎن اﻻﻓﺘﺘﺎﺣﯿﺔ ﺗﺒﺪا ﻣﻦ اﻟﻘﺎﻧﻮن اﻷﺳﺎﺳﻲ ﻟﻠﺸﺮﻛﺔ
* ﻓﻲ ﺣﺎﻟﺔ ﺷﺮﻛﺔ ﻗﺪﯾﻤﺔ ﻓﻤﻦ ﺧﻼل ﻣﯿﺰان اﻟﻤﺮاﺟﻌﺔ ﯾﻌﻄﻲ اﻟﻮﺿﻌﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ ﻟﻠﺸﺮﻛﺔ
ﯾﻮﻣﯿﺔ اﻟﻤﺸﺘﺮﯾﺎت ACHATS
ﻓﻲ ﺣﺎﻟﺔ اﻟﺸﺮاء ﻓﺎﻧﻨﺎ ﻧﺴﺘﻌﻤﻞ اﻟﻤﺠﻤﻮﻋﺔ رﻗﻢ " " 2او " " 3او " " 6
ﻓﻲ ﺣﺎﻟﺔ اﻟﺸﺮاء ﻣﻦ اﺟﻞ اﻻﺳﺘﻌﻤﺎل ﻟﻤﺪة ﺗﻔﻮق ﺳﻨﺔ ﻧﺴﺘﻌﻤﻞ اﻟﻤﺠﻤﻮﻋﺔ " " 2
إدارة اﻟﻀﺮاﺋﺐ إﺿﺎﻓﺔ ﺷﺮط اﺧﺮ ھﻮ ان ﯾﻜﻮن ﻣﺒﻠﻎ اﻷﺻﻞ اﻛﺒﺮ ﻣﻦ 30 000دج
ﯾﻮﻣﯿﺔ اﻟﻤﺨﺰوﻧﺎت STOCKS
* اﻟﻤﺨﺰوﻧﺎت اﻟﺘﻲ ﺗﺎﺗﻲ ﻣﻦ اﻟﺘﺜﺒﯿﺘﺎت ) ﺟﻤﯿﻊ اﻟﺘﺜﺒﯿﺘﺎت اﻟﺘﻲ ﯾﺘﻢ ﺗﻔﻜﯿﻜﮭﺎ ووﺿﻌﮭﺎ ﻓﻲ اﻟﻤﺨﺰن ( ﺗﺤﻮل ﻣﻦ ﺣﺴﺎب 2اﻟﻰ ﺣﺴﺎب
36
37ﻣﺨﺰون ﺧﺎرﺟﻲ
* ﺣﺴﺎب رﻗﻢ 381ﯾﺠﺐ ان ﯾﺮﺻﺪ وﻻ ﯾﻈﮭﺮ ﻓﻲ اﻟﻤﯿﺰاﻧﯿﺔ وذﻟﻚ ﺣﺴﺐ طﺮﯾﻘﺔ اﻟﺠﺮد اﻟﻤﺘﻌﺒﺔ ﻣﻦ طﺮف اﻟﻤﺆﺳﺴﺔ اﻣﺎ طﺮﯾﻘﺔ
اﻟﺠﺮد اﻟﻤﺘﻨﺎول او طﺮﯾﻖ اﻟﺠﺮد اﻟﺪاﺋﻢ
39اﻟﻤﺆوﻧﺎت :ﻓﻲ ﻣﺒﺪا اﻟﺤﯿﻄﺔ واﻟﺤﺬر ﻓﻲ ﺣﺎﻟﺔ ﺗﻮﻗﻊ ﻣﺼﺮوف ﯾﺠﺐ ﺗﺴﺠﯿﻠﮫ
اﻣﺎ إدارة اﻟﻀﺮاﺋﺐ ﻓﻼ ﺗﻘﺒﻞ اﻟﻤﺆوﻧﺎت اﻻ ﺑﺸﺮوط
* وﺟﻮد ﻣﺤﻀﺮ ﻣﻌﺎﯾﻨﺔ " ﻣﺤﻀﺮ ﻗﻀﺎﺋﻲ "
* ﻓﻲ ﺣﺎﻟﺔ ﻋﺪم اﻻﻗﺘﺘﻨﺎع ﺑﺎﻟﻤﺤﻀﺮ اﻟﻘﺎﺋﻲ ﻓﺎن ﻣﺼﺎﻟﺢ اﻟﻀﺎﺋﺐ ﺗﻘﻮم ﺑﻨﻔﺴﮭﺎ ﺑﺎﺟﺮاء اﻟﻤﻌﺎﯾﻨﺔ
اﻟﻤﺒﯿﻌﺎت VENTES
ﺗﻌﺘﺒﺮ ﺑﯿﻊ اﻟﻤﻮاد اﻷوﻟﯿﺔ ﻟﻠﺸﺮﻛﺔ ﻣﺨﺎﻟﻔﺔ ﯾﻌﺎﻗﺐ ﻋﻠﯿﮭﺎ اﻟﻘﺎﻧﻮن اﻟﺘﺠﺎري
ﻓﻲ ﺣﺎﻟﺔ ﺑﯿﻊ ﺗﺜﺒﯿﺎت اﻟﺸﺮﻛﺔ ﻓﺎﻧﮭﺎ ﺗﻠﺠﻰ اﻟﻰ ﻋﺪة طﺮق * ﻣﺰاد ﻋﻠﻨﻲ * اﻟﺒﯿﻊ اﻟﻌﺎدي
53اﻟﺼﻨﺪوق CAISSE
ﻻ ﯾﻤﻜﻦ ان ﯾﻜﻮن رﺻﯿﺪ اﻟﺼﻨﺪوق داﺋﻦ ﻣﮭﻤﺎ ﻛﺎن اﻻﻣﺮ
ﯾﺠﺐ ان ﺗﺘﻢ ﻋﻤﻠﯿﺔ ﺟﺮد اﻟﺼﻨﺪوق ﯾﻮم ﺑﻌﺪ ﯾﻮم
وﻓﻲ ﺣﺎﻟﺔ ظﮭﻮر اﻟﺼﻨﺪوق داﺋﻦ ﻓﯿﻤﻜﻦ اﻻﺳﺘﻌﺎﻧﺔ
ﺑﺘﺤﻮﯾﻞ اﻟﻤﺒﻠﻎ ﻣﻦ اﻟﺒﻨﻚ اﻟﻰ اﻟﺼﻨﺪوق ﺑﻮاﺳﻄﺔ
419ﺗﺴﺒﯿﻘﺎت اﻟﺰﺑﺎﺋﻦ ﯾﺴﺘﻌﻤﻞ ھﺬا اﻟﺤﺴﺎب ﻓﻲ ﺣﺎﻟﺔ ﺣﺼﻮل ﻋﻠﻰ ﻣﺒﺎﻟﻎ ﻗﺒﻞ ﺗﺴﻠﯿﻢ اﻟﺴﻠﻌﺔ
ﻣﻼﺣﻈﺔ :اﻟﺤﺴﺎﺑﺎت اﻟﺘﻲ ﺗﻨﺘﮭﻲ ب 9ﺗﻌﻤﻞ ﻋﻜﺲ طﺒﯿﻌﺘﮭﺎ
اﻋﺘﺮاف ﺑﺪﯾﻦ :ﺧﻮﻓﺎ ﻣﻦ اﻟﻤﺴﺎؤﻟﺔ ﯾﺘﻢ اﻟﻠﺠﻮء اﻟﻰ ھﺬه
اﻟﻄﺮﯾﻘﺔ ﻟﻜﻦ اﻻﺷﻜﺎل ھﻮ ھﺬا اﻻﻋﺘﺮاف ﺑﺪﯾﻦ ﯾﺴﺠﻞ ﻓﻲ
7
512اﻟﺒﻨﻚ BANQUE
ﺣﺴﺎب 456اﻟﺸﺮﻛﺎء
ﺣﺴﺎب 101راس ﻣﺎل
ﺣﺴﺎب 467ﺣﺴﺎب ﻣﺪﯾﻦ وداﺋﻦ
ﺣﺴﺎب 512اﻟﺒﻨﻚ
ﺣﺴﺎب 622اﻻﺗﻌﺎب ﯾﺴﺠﻞ ﻓﯿﮫ ﺟﻤﯿﻊ اﻻﺗﻌﺎب
ﻣﺤﺎﻣﻲ ﻣﺤﺎﺳﺐ ﻣﺤﻀﺮ ﻗﻀﺎﺋﻲ ﻣﻮﺛﻖ ﻣﮭﻨﺪس ....
) ﻣﺪﯾﻦ ( DEBIT ) داﺋﻦ ( CREDIT
اﻟﺤﺴﺎب اﻟﺘﻌﯿﯿﻦ اﻟﻤﺒﻠﻎ اﻟﺤﺴﺎب اﻟﺘﻌﯿﯿﻦ اﻟﻤﺒﻠﻎ
456 اﻟﺸﺮﻛﺎء 2,000,000.00 101 راس ﻣﺎل اﻟﺸﺮﻛﺔ 10,000,000.00
109 راس ﻣﺎل ﻏﯿﺮ ﻣﻘﺒﻮض 8,000,000.00
TOTAL 10,000,000.00 TOTAL 10,000,000.00
10
TOTAL 147,000.00 TOTAL 147,000.00
ﺼﺮوف TAP
) ﻣﺪﯾﻦ ( DEBIT ) داﺋﻦ ( CREDIT
11
ﻣﻌﺪل ﺗﻮز ــﻊ اﻟﻤﺼﺎر ﻒ
Designation Qty P/U € Montant€ Taux change Montant DA % Freight D-D TSC DV CMA TRANSPORT TRANSIT Qty P/U DA MONTANT
Machine A 1 28,000.00 28,000.00 134.1447 3,756,051.60 38.30% 77,073.56 191,655.98 38,330.89 1,283.17 33,381.24 61,822.16 32,558.14 1 4,192,156.75 4,192,156.75
Machine B 1 13,800.00 13,800.00 134.1447 1,851,196.86 18.88% 37,986.26 94,459.02 18,891.65 632.42 16,452.18 30,469.49 16,046.51 1 2,066,134.40 2,066,134.40
Machine C 1 13,800.00 13,800.00 134.1447 1,851,196.86 18.88% 37,986.26 94,459.02 18,891.65 632.42 16,452.18 30,469.49 16,046.51 1 2,066,134.40 2,066,134.40
Machine D 4 4,000.00 16,000.00 134.1447 2,146,315.20 21.89% 44,042.04 109,517.70 21,903.37 733.24 19,075.00 35,326.95 18,604.65 4 598,879.54 2,395,518.14
Machine E 1 1,500.00 1,500.00 134.1447 201,217.05 2.05% 4,128.94 10,267.28 2,053.44 68.74 1,788.28 3,311.90 1,744.19 1 224,579.83 224,579.83
TOTAL 73,100.00 9,805,977.57 100% 201,217.05 500,359.00 100,071.00 3,350.00 87,148.89 161,400.00 85,000.00 10,944,523.51