{"id":16,"date":"2020-10-05T13:06:24","date_gmt":"2020-10-05T11:06:24","guid":{"rendered":"http:\/\/mistercapsules.fr\/?p=16"},"modified":"2020-10-05T17:14:38","modified_gmt":"2020-10-05T15:14:38","slug":"1ere-partie-bilan-et-resultat-les-bases","status":"publish","type":"page","link":"https:\/\/mistercapsules.fr\/?page_id=16","title":{"rendered":"1\u00e8re partie : Bilan et r\u00e9sultat &#8211; Les bases"},"content":{"rendered":"\n<h2>1. L&rsquo;environnement \u00e9conomique et strat\u00e9gique<\/h2>\n\n\n\n<h2>2. L&rsquo;environnement juridique de l&rsquo;entreprise<\/h2>\n\n\n\n<p>Comptabilit\u00e9 : reprise des flux physiques et financiers d&rsquo;une entreprise<\/p>\n\n\n\n<p>De la facture au livre journal aux comptes annuels<\/p>\n\n\n\n<p>Le contenu des comptes annuels<\/p>\n\n\n\n<h2>4. Bilan : premi\u00e8re approche<\/h2>\n\n\n\n<p>D\u00e9finition<\/p>\n\n\n\n<p>Contenu bref de l&rsquo;actif<\/p>\n\n\n\n<p>Contenu bref du passif<\/p>\n\n\n\n<h2>5. Compte de r\u00e9sultat : premi\u00e8re approche<\/h2>\n\n\n\n<p>D\u00e9finition<\/p>\n\n\n\n<p>Calcul du r\u00e9sultat : notion de b\u00e9n\u00e9fice et perte<\/p>\n\n\n\n<p>Contenu bref des produits et des charges<\/p>\n\n\n\n<h2>6. Bilan et r\u00e9sultat : cas pratique simple<\/h2>\n\n\n\n<p>La cr\u00e9ation d\u2019une soci\u00e9t\u00e9<\/p>\n\n\n\n<h2>7. Le contenu du bilan et du compte de r\u00e9sultat<\/h2>\n\n\n\n<h2>8. Bilan et r\u00e9sultat : entra\u00eenement<\/h2>\n\n\n\n<h2>9. La TVA : premi\u00e8re approche<\/h2>\n\n\n\n<p>Principe et calcul<\/p>\n\n\n\n<p>Non la TVA n&rsquo;est pas une charge<\/p>\n\n\n\n<p>La TVA au bilan<\/p>\n\n\n\n<h2>10. Impact des op\u00e9rations de gestion sur le bilan et le r\u00e9sultat<\/h2>\n\n\n\n<p>Exemple d&rsquo;une facture d&rsquo;achat<\/p>\n\n\n\n<p>Exemple d&rsquo;une facture de vente<\/p>\n\n\n\n<p>Exemple d&rsquo;une immobilisation acquise<\/p>\n\n\n\n<p class=\"has-large-font-size\"><a href=\"http:\/\/mistercapsules.fr\/?page_id=21\">Lien vers la 2\u00e8me partie<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. L&rsquo;environnement \u00e9conomique et strat\u00e9gique 2. L&rsquo;environnement juridique de l&rsquo;entreprise Comptabilit\u00e9 : reprise des flux physiques et financiers d&rsquo;une entreprise De la facture au livre journal aux comptes annuels Le contenu des comptes annuels 4. Bilan : premi\u00e8re approche D\u00e9finition&hellip; <a href=\"https:\/\/mistercapsules.fr\/?page_id=16\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/16"}],"collection":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16"}],"version-history":[{"count":4,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/16\/revisions"}],"predecessor-version":[{"id":130,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/16\/revisions\/130"}],"wp:attachment":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}