Cout d'acquisition = prix d'ac+frais accessoire 159,000.

00

prix d'acquisition frais de livraison honoraires

P HT 140,000.00 HT 40,000.00 HT 15,000.00
R 15% 21,000.00 TVA 8,000.00 TVA 3,000.00
Net com 119,000.00 TTC 48,000.00 TTC 18,000.00
Es 2% 2,380.00
Net fin 116,620.00
TVA 23,324.00
TTC 139,944.00

5/10

2332 mat et outillage 159,000.00

3455 Tva recup 31,324.00
7386 esc obt
5141 bq
acquisition materiel industriel
5/10

2121 frais d'acquisition 15,000.00

3455 Tva recup 3,000.00
5141 bq
frais d'acquisition
31/12

61933 DEA IMO 3,975.00

2833 amort mat et out

DEA
31/12

61912 DEA ch a repartir 3,000.00

28121 amort FA

DEA
 TVA non Recup Assujetti partiel de 80%
CA 190,324.00 CA 165,264.80
FA 18,000.00 FA 15,600.00
20% de TVA non recup

190,324.00 165,264.80
- -
2,380.00 2,380.00 2,380.00
187,944.00 187,944.00 187,944.00

18,000.00 15,600.00
- 2,400.00
18,000.00 18,000.00 18,000.00

4,758.10 4,131.62
3,975.00 4,758.10 4,131.62

3,600.00 3,120.00
3,000.00 3,600.00 3,120.00
cout de production= Mat+ch.directes+ch.indirecte 243,400.00

HT TVA TTC
Matieres 100,000.00 20,000.00 120,000.00
ch. Directes 126,000.00 25,200.00 151,200.00
ch.indirectes 17,400.00 3,480.00 20,880.00

1/3--31/8 TVA non recup

6 charges 258,400.00 258,400.00

3455 Tva recup 51,680.00 51,680.00
5 regl 310,080.00 310,080.00

acquisition materiel industriel

31/8

2331 int tech 243,400.00 292,080.00

3455 Tva recup 48,680.00
7143 immo corpo produites 243,400.00 243,400.00
4455 tva fact 48,680.00 48,680.00
LSM
 30/5

2311 terrain 20,000.00

2321 batiments 230,000.00
3455 Tva recup 46,000.00
7143 immo corpo produites 250,000.00
4455 tva fact 46,000.00
 HT TVA TTC
materiel recu 554,000.00 110,800.00 664,800.00
- soulte 431,340.00
= materiel cede 194,550.00 38,910.00 233,460.00

7/1

2332 mat et out

3455 Tva recup
7513 PC immo corpo
5141 bq
4455 tva fact
Echange

31/12

61933 DEA IMO

2833 amort mat et out

DEA complementaire du mat cede

31/12

61933 DEA IMO

2833 amort mat et out

DEA du mat recu

31/12

6513 VNA des immo corpo

2833 amort mat et out
2332 mat et out
sortie
554,000.00
110,800.00
194,550.00
431,340.00
38,910.00

2,166.67
2,166.67

110,800.00
110,800.00

192,833.33
67,166.67
260,000.00
CA 4,900,000.00

prix d'acquisition
P HT 5,000,000.00
R 2% 100,000.00
Net com 4,900,000.00
TVA 980,000.00
TTC 5,880,000.00

30/12

2332 mat et out

3455 Tva recup
4481 dettes / acq d'immo
acq du mat

CA provisoire= 4 900 000

VO Dotation ∑a VNA
N (1 mois) 4,900,000.00 40,833.33 40,833.33 4,859,166.67
N+1 4,900,000.00 490,000.00 530,833.33 4,369,166.67
N+2 4,900,000.00 490,000.00 1,020,833.33 3,879,166.67
N+3 4,900,000.00 490,000.00 1,510,833.33 3,389,166.67
N+4 4,900,000.00 490,000.00 2,000,833.33 2,899,166.67
N+5 4,900,000.00 490,000.00 2,490,833.33 2,409,166.67
N+6 4,900,000.00 490,000.00 2,980,833.33 1,919,166.67
N+7 4,900,000.00 490,000.00 3,470,833.33 1,429,166.67
N+8 4,900,000.00 490,000.00 3,960,833.33 939,166.67
N+9 4,900,000.00 490,000.00 4,450,833.33 449,166.67
N+10 (11 mois) 4,900,000.00 449,166.67 4,900,000.00 -

31/12/N+1

61933 DEA IMO

2833 amort mat et out

DEA du mat rev a la hausse

31/12/N+1

6198 DEA des exercices anterieures

2833 amort mat et out

DEA compl du mat rev a la hausse

 rev a la hausse de 10% rev a la baisse de 15%
1/3/n+1 1/3/n+1

4,900,000.00 490,000.00 735,000.00

980,000.00 98,000.00 147,000.00
dettes / acq d'immo 5,880,000.00 490,000.00 882,000.00

rev a la hausse de 10% rev a la baisse de 15%

VO Dotation dot compl ∑a VNA VO Dotation
5,390,000.00 40,833.33 40,833.33 5,349,166.67 4,165,000.00 40,833.33
5,390,000.00 539,000.00 4,083.33 583,916.67 4,806,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 1,122,916.67 4,267,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 1,661,916.67 3,728,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 2,200,916.67 3,189,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 2,739,916.67 2,650,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 3,278,916.67 2,111,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 3,817,916.67 1,572,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 4,356,916.67 1,033,083.33 4,165,000.00 416,500.00
5,390,000.00 539,000.00 4,895,916.67 494,083.33 4,165,000.00 416,500.00
5,390,000.00 494,083.33 5,390,000.00 - 4,165,000.00 381,791.67

31/12/N+1

539,000.00 61933 DEA IMO

539,000.00 2833

DEA du mat rev a la baisse

31/12/N+1

4,083.33 2833 amort mat et out

4,083.33 7198 Reprise/amort des exerr

Reprise d'amort du mat rev a la baisse

 Reprise ∑a VNA
40,833.33 4,124,166.67
6,125.00 451,208.33 3,713,791.67
867,708.33 3,297,291.67
1,284,208.33 2,880,791.67
1,700,708.33 2,464,291.67
2,117,208.33 2,047,791.67
2,533,708.33 1,631,291.67
2,950,208.33 1,214,791.67
3,366,708.33 798,291.67
3,783,208.33 381,791.67
4,165,000.00 -

416,500.00
amort mat et out 416,500.00

6,125.00
Reprise/amort des exerrcices anterieures 6,125.00
 Capital 2,000,000.00

Fonds commercial 580,000.00

Marchandises 350,000.00
Clients valeurs nominales 140,000.00
Materiel et outillages 244,500.00
Fournisseurs 300,000.00
la part de MR belamine 1,014,500.00
Reste 985,500.00
Part des autres associes 246,375.00

1/4

3461 ACAS 2,000,000.00

1111 Capital social 2,000,000.00

souscription du capital
30/4

5141 bq 985,500.00
2230 fond comm 580,000.00
3111 marchandises 350,000.00
3421 clt 140,000.00
2332 mat et out 244,500.00
4411 frs 300,000.00
3461 ACAS 2,000,000.00
liberation
30/4

2111 frai de constitution 110,000.00

3455 TVA recup 8,000.00
5141 bq 118,000.00
regl frais de const
Mat 3,500,000.00
R 5% 175,000.00
Net com 3,325,000.00
TVA 665,000.00
Cout d acq 3,990,000.00

31/11/N-1

34511 Sub d inv a recevoir 3,325,000.00

1311 Subventions d'investissement recues 3,325,000.00

promesse de subventions d inv

1/5

5141 bq 3,324,450.00
6147 services bancaire 500.00
3455 Tva recup 50.00
34511 sub d in a recevoir 3,325,000.00
avis de credit
2/5

2332 mat et out 3,325,000.00

3455 Tva recup 665,000.00
5141 bq 3,990,000.00
acq du mat
31/12/N

61933 DEA du mat et out 332,500.00

28332 amort du mat et out 332,500.00
DEA du mat

31/12/N
1319 Sub d inv inscrites au CPC 332,500.00
7577 Rep / sub d inv 332,500.00
DEA du mat
31/12/N+1

61933 DEA du mat et out 498,750.00

28332 amort du mat et out 498,750.00
DEA du mat
31/12/N+1

1319 Sub d inv inscrites au CPC 498,750.00

7577 Rep / sub d inv 498,750.00
DEA du mat
31/12/N+6

61933 DEA du mat et out 498,750.00

28332 amort du mat et out 498,750.00
DEA du mat
31/12/N+6

1319 Sub d inv inscrites au CPC 498,750.00

7577 Rep / sub d inv 498,750.00
DEA du mat
31/12/N+6

1311 Sub d inv 3,325,000.00

1319 Sub d inv inscrites au CPC 3,325,000.00
solde de sub
 1/4

2332 mat et out 900,000.00

3455 Tva recup 180,000.00
5141 bq 600,000.00
1486 frs d imm 480,000.00
acq du mat
31/12/N

1486 frs d imm 2,400.00

1720 ecart de convr passif 2,400.00
dim de la dette
1/1/N+1

1720 ecart de convr passif 2,400.00

1486 frs d imm 2,400.00
contre pass
1/4

1486 frs d imm 240,000.00

5141 Bq 238,800.00
73817 Bonis prov des clauses d indexation 1,200.00
Remb de la dette
31/12/N+1

2720 ecart de convr actif 2,400.00

1486 frs d imm 2,400.00
aug de dette
31/12/N+1

6393 DP / risques et charges 2,400.00

1518 aut prov pour risques 2,400.00
 Prov pour augmentation de dette
1/1/N+2

1486 frs d imm 2,400.00

2720 ecart de convr actif 2,400.00
Contrepass
1/4

1486 frs d imm 240,000.00

63117 Malis prov des clauses d indexation 2,400.00
5141 Bq 242,400.00
Remb de la dette
31/12/N+2

1518 aut prov pour risques 2,400.00

7393 RP / risques et charges 2,400.00
annulation de la prov
 1/4

2311 Terrain 750,000.00

1488 Dette de fin diver 600,000.00
5141 BQ 150,000.00
acq d mat ind 1/5

1488 Dette de fin diver 3,000.00

5141 BQ 3,000.00
versement de la rente 1/3/N+6
1
1488 Dette de fin diver 390,000.00
7588 Aut prod NC 390,000.00
Solde de la dette apres de 1/1/N+17
2
6588 Aut ch NC 3,000.00
5141 BQ 3,000.00
versement de la rente
 1/4

2331 int tech 530,000.00

3455 Tva recup 70,000.00
5141 BQ 600,000.00
acq d mat ind
1/4/n

3455 Tva recup 1,600.00

7582 Degrev impots 1,600.00
deductions complemetaires
N+1 aucune ecriture : variation de 2% <5%
1/4/N+2

3455 Tva recup 2,000.00

7582 Degrev impots 2,000.00
deductions complemetaires
1/4/N+3

6582 Rappels d'impots 2,000.00

4455 TVA facturee 2,000.00
Reversement de la taxe
N+4: variation de 5% ==> aucune ecriture
Prix HT 15,000.00
Frais de doc 1,200.00
TVA 3,240.00
TTC 19,440.00

1/5

2220 Brevets, marques, droits et valeurs similaires 16,200.00

3455 Tva recup 3,240.00
5141 BQ 19,440.00
Acquisition d'un logiciel
frais d an det 3,000.00
frais de progr 81,000.00
test 6,500.00
documentat 3,000.00
TVA 18,700.00
Total 93,500.00

1/6

2220 Brevets, marques, droits et valeurs similaires 93,500.00

3455 Tva recup 18,700.00
7142 immo incpr produites 93,500.00
4455 TVA facturee 18,700.00
Conception du logiciel
 1/8

2486 Cuationnement verses 20,000.00

5141 BQ 20,000.00
versement du cautionnement
1/8

6132 Redevances de credit bail 10,000.00

3455 TVA recup 2,000.00
5141 BQ 12,000.00
versement de redevance
31/7/N+2

2332 Materiel et ou 70,000.00

3455 TVA recup 14,000.00
2486 cautionnement verse 20,000.00
5141 BQ 64,000.00
levee de l option d achat

Versement des redevances en debut de periode

1/8/N

6132 Redevances de credit bail 120,000.00

3455 TVA recup 24,000.00
5141 BQ 144,000.00
versement de redevance
31/12

3491 ch constatees d avance 70,000.00

6132 Redevances de credit bail 70,000.00
Redevances N+1
1/1/N+1

6132 Redevances de credit bail 70,000.00

3491 ch constat d av 70,000.00
Contre pass
31/12

Versement des redevances en fin de periode

31/12

6132 Redevances de credit bail 50,000.00

4487 Dettes - autres creanciers 50,000.00
Redevances N
1/1/N+1

4487 Dettes - autres crenaciers 50,000.00

6132 Redevances de credit bail 50,000.00
Redevances N+1
31/7/N+1

6132 Redevances de credit bail 120,000.00

3455 TVA recup 24,000.00
5141 BQ 144,000.00
versement de redevance
 12/12

2510 TP 480,000.00
6147 services bancaires 2,000.00
3455 TVA recup 200.00
5141 BQ 482,200.00
Acquisition des TPs
Valeur dec 500,000.00
DD 125,000.00
TVA 125,000.00
divers taxes 1,350.00
cout d'acq 751,350.00

1/3

61671 Droit d'enreg 4,500.00

61451 frais postaux 50.00
61673 taxes/vehicules 3000
5141 bq 7,550.00
charges d'acq
1/3

2340 mat de transport 751,350.00

5141 bq 751,350.00
acq de voiture de tourisme
terrain 1,000,000.00 Batim 800,000.00 DE 38,000.00
arch 60,000.00 Frais d'actes 4,000.00
ttl 860,000.00 honoraires* 6,000.00
TVA 172,000.00 commis* 50,000.00
TTC 1,032,000.00 frais d'acq 98,000.00
Cout de prod 484,000.00 **TVA 10,600.00
TVA 96,800.00 TTC 206,600.00
TTC 580,800.00
cout d'acq 1,344,000.00

1/1

2311 terrain 1,000,000.00

5141 BQ 1,000,000.00
Acq terrain 1/1

2121 Frais d'acq 98,000.00

3455 TVA recup 10,600.00
5141 BQ 108,600.00
FA 31/8

2321 batim 1,344,000.00

3455 TVA recup 268,800.00
7143 imm corp prod 484,000.00
4455 TVA fact 96,800.00
5141 BQ 1,032,000.00
Quote partdu batiment 31/12

61912 DEA des charges a repartir 19,600.00

28121 amort. FA des immo 19,600.00
DEA des frais d'acquisition 31/12
 61932 DEA des constructions 28,000.00
28321 amort. Des batiments 28,000.00
DEA des batiments

Cas 2
terrain 1,000,000.00 Batim 800,000.00 DE 38,000.00 cout de prod 184,000.00
arch 60,000.00 Frais d'actes 4,000.00 tva 36,800.00
ttl 860,000.00 honoraires* 6,000.00 ttc 220,800.00
TVA 172,000.00 commis* 50,000.00
TTC 1,032,000.00 frais d'acq 98,000.00
Cout de prod 300,000.00 **TVA 10,600.00
TVA 60,000.00 TTC 206,600.00
TTC 360,000.00
cout d'acq 1,160,000.00

1/1

2311 terrain 1,000,000.00

5141 BQ 1,000,000.00
Acq terrain 1/1

2121 Frais d'acq 98,000.00

3455 TVA recup 10,600.00
5141 BQ 108,600.00
FA 31/12

2392 IMMO en cours de batiment 1,160,000.00

3455 TVA recup 232,000.00
7143 imm corp prod 300,000.00
4455 TVA fact 60,000.00
5141 BQ 1,032,000.00
Quote partdu batiment 31/12

61912 DEA des charges a repartir 19,600.00

28121 amort. FA des immo 19,600.00
DEA des frais d'acquisition 2/2/n+1

2321 Batiment 1,344,000.00

3455 TVA Recup 36,800.00
7143 imm corp prod 184,000.00
4455 TVA fact 36,800.00
2392 IMMO en cours de batiment 1,160,000.00
achevement des travaux 31/12/N+1

61912 DEA des charges a repartir 19,600.00

28121 amort. FA des immo 19,600.00
DEA des frais d'acquisition 31/12

61932 DEA des constructions 61,600.00

28321 amort. Des batiments 61,600.00
DEA des batiments
materiel 530,000.00 transport 12,000.00 mont et ins 23,000.00 MI par ent 30,000.00 honor 15,000.00
remise 5% 26,500.00 TVA 1,680.00 TVA 4,600.00 TVA 6,000.00 TVA 3,000.00
Net com 503,500.00 TTC 13,680.00 TTC 27,600.00 TTC 36,000.00 TTC 18,000.00
TVA 100,700.00
TTC 604,200.00

cout d'acquisi 568,500.00

FA 15,000.00
10/9

2332 mat et outillage 568,500.00

3455 Tva recup 112,980.00
7143 immo corp prod 30,000.00
4455 Tva fact 6,000.00
5141 bq 645,480.00
acquisition materiel industriel
10/9

2121 frais d'acquisition 15,000.00

3455 Tva recup 3,000.00
5141 bq 18,000.00
31/12

61933 DEA IMO 18,950.00

2833 amort mat et out 18,950.00

DEA
31/12

61912 DEA ch a repartir 3,000.00

28121 amort FA 3,000.00
DEA
Mat et app 550,000.00 Mat et app 550,000.00 ch d'exp
archit 80,000.00 archit 80,000.00 int
cout de pers 210,000.00 cout de pers 210,000.00 CP
aut ch ind 150,000.00 aut ch ind 150,000.00 TVA
int 22,500.00 int 30,000.00 TTC
cout de prod 1,012,500.00 cout de prod 1,020,000.00
TVA 202,500.00 TVA 198,000.00
TTC 1,215,000.00 TTC 1,218,000.00

1/10

2321 batiment
3455 Tva recup
7143 immo corpo produites
7397 transfert de ch
4455 tva fact
LSM 31/12

61932 DEA des constructions

28321 amort. Des batiments
DEA des batiments
31/12

63111 int des emp

3455 tva recup
5141 bq
intr / emp

31/12/N

2392 IMMO en cours de batiment

3455 TVA recup
7143 imm corp prod
7397 transfert de ch
4455 TVA fact
31/12

63111 int des emp

3455 tva recup
5141 bq
1/4/N+1

2321 batiment
3455 Tva recup
7143 immo corpo produites
2392 IMMO en cours de batiment
7397 transfert de ch
4455 tva fact
LSM 31/12/N+1

61932 DEA des constructions

28321 amort. Des batiments
DEA des batiments
 250,000.00
5,000.00
255,000.00
50,000.00
305,000.00

1,012,500.00
198,000.00
990,000.00
22,500.00
198,000.00

12,656.25
12,656.25

30,000.00
3,000.00
33,000.00

1,020,000.00
198,000.00
990,000.00
30,000.00
198,000.00

30,000.00
3,000.00
33,000.00

1,275,000.00
50,000.00
255,000.00
1,020,000.00
5,000.00
 50,000.00

47,812.50
47,812.50
Subv 4,500,000.00 Prix terrain 5,000,000.00 DE 250,000.00
Hon 200,000.00
TVA 20,000.00 10%
TTC 220,000.00

2/5

2311 Terrain 5,000,000.00

1311 Subventions d'investissement recues 5,000,000.00
Dons recu
2/5

2121 Frais d acq 450,000.00

3455 Tva rec 20,000.00
5141 BQ 470,000.00
Frais de mutation de terrain

30/3

34511 Sub d inv a recevoir 4,500,000.00

1311 Subventions d'investissement recues 4,500,000.00
promesse de subventions d inv
1/5

5141 bq 4,497,800.00
6147 services bancaire 2,000.00
3455 Tva recup 200.00
34511 sub d in a recevoir 4,500,000.00
avis de credit
 2/5

2311 terrain 5,000,000.00

2121 frais d acq 450,000.00
3455 Tva recup 20,000.00
5141 bq 5,470,000.00
acquisition terrain
a 31/12/N

1319 Sub d inv inscrites au CPC 750,000.00

7577 Rep / sub d inv 750,000.00
Rep/sub 31/12/N+5

1319 Sub d inv inscrites au CPC 750,000.00

7577 Rep / sub d inv 750,000.00
Rep/sub
31/12/N+5

1311 Subventions d'investissement recues 4,500,000.00

1319 Sub d inv inscrites au CPC 4,500,000.00
Solde de la sub
b 31/12/N

1319 Sub d inv inscrites au CPC 450,000.00

7577 Rep / sub d inv 450,000.00
Rep/sub 31/12/N+9

1319 Sub d inv inscrites au CPC 450,000.00

7577 Rep / sub d inv 450,000.00
Rep/sub
31/12/N+9

1311 Subventions d'investissement recues 4,500,000.00

1319 Sub d inv inscrites au CPC 4,500,000.00
 Solde de la sub

4 pour scenario a aucune ecriture : la sub est soldee

scenario b
31/12/N+6

1319 Sub d inv inscrites au CPC 1,800,000.00

7577 Rep / sub d inv 1,800,000.00
Virement du reste de la sub
31/12/N+6

1311 Subventions d'investissement recues 4,500,000.00

1319 Sub d inv inscrites au CPC 4,500,000.00
Solde de la sub
VA 1 13,333.33 VA2 70,000.00

15/9

2351 Mob bureau

3455 Tva recup
7513 PC immo corpo
5141 bq
4455 tva fact
Echange mob bur 20/9

2340 Mat de transport

3455 Tva recup
7513 PC immo corpo
5141 bq
Echange du mat de transport
31/12

2835 Amort mob bureau

2351 Mob de bureau
sortie mob bur
D

6193 DEA mob bur

2835 Amort mob bur
DEA mob bur recu
D

6193 DEA mat de transport

2834 Amort mat de transport
DEA compl de voiture
D

2834 Amort mat de trans

6513 VNA
2340 Mat de transport
sortie mat de transport
D

6193 DEA mob bur

2834 Amort mat de transport
DEA minibus recu
 80,000.00
16,000.00
13,333.33
80,000.00
2,666.67

380,000.00
76,000.00
70,000.00
386,000.00

140,000.00
140,000.00

2,666.67
2,666.67

36,000.00
36,000.00

96,000.00
144,000.00
240,000.00

25,333.33
25,333.33
 2/1

2332 mat et out 2,000,000.00

3455 Tva recup 400,000.00
5141 bq 300,000.00
1486 frs d imm 2,100,000.00
acq du mat
31/12/N

1486 frs d imm 700,000.00

5141 Bq 666,666.67
73817 Bonis prov des clauses d indexation 33,333.33
Remb de la dette
31/12/N

1486 frs d imm 66,666.67

1720 ecart de convr passif 66,666.67
dim de la dette
1/1/N+1

1720 ecart de convr passif 66,666.67

1486 frs d imm 66,666.67
contre pass
31/12/N+1

1486 frs d imm 700,000.00

63117 Malis prov des clauses d indexation 50,000.00
5141 Bq 750,000.00
Remb de la dette
31/12/N+1

2720 ecart de convr actif 50,000.00

1486 frs d imm 50,000.00
 aug de dette
31/12/N+1

6393 DP / risques et charges 50,000.00

1518 aut prov pour risques 50,000.00
Prov pour augmentation de dette
1/1/N+2

1486 frs d imm 50,000.00

2720 ecart de convr actif 50,000.00
Contrepass
31/12/N+2

1486 frs d imm 700,000.00

5141 Bq 700,000.00
Remb de la dette
31/12/N+2

1518 aut prov pour risques 50,000.00

7393 RP / risques et charges 50,000.00
annulation de la prov
1
Valeur de la rente = 30000 * (1- (1.09)^-19)/0.09 268503.4434 268,500.00
2 Valeur du batiment = Bouquet + la Rente - terrain 318,500.00

3
1/1

2312 terrain am 100,000.00

2321 batiment 318,500.00
5141 bq
1488 dettes de frs divers
acq d EI

4
31.12.N

1488 dettes de frs divers 30,000.00

5141 BQ
Versement de la 1e rente
31.12.N+8

1488 dettes de frs divers 28,500.00

6588 aut ch NC des exercices ant 1,500.00
5141 BQ
Versement de la 9e rente

5 31.12.N+7

1488 dettes de frs divers 58,500.00

7588 aut pdt NC des exercices ant
Solde de la rente suite au deces

31.12.N+9

6588 aut ch NC des exercices ant 30,000.00

5141 BQ
Versement de la 10e rente
150,000.00
268,500.00

30,000.00

30,000.00

58,500.00

30,000.00
 Partie 1

1 frais d an det 20,000.00

frais de progr 41,000.00
test 70,500.00
TVA 26,300.00
Total 131,500.00

31/12/N

2210 Immo en RD 131,500.00

3455 Tva recup 26,300.00
7142 immo incpr produites 131,500.00
4455 TVA facturee 26,300.00
Conception du logiciel 31/12

61921 DEA des immo en R D 26,300.00

2821 Amort des immo en RD 26,300.00
DEA des immo en R D 31/12/N+1
2
65911 DAE des immo nv 105,200.00
2821 Amort des immo en RD 105,200.00
DAE des immo en RD

2821 amort des immo en RD 131,500.00

2210 Immo en RD 131,500.00
Solde d RD

Partie 2
1 1/8/N+1

2220 Brev… 115,200.00

2821 Amort 26,300.00
3455 Tva recup 2,000.00
7142 immo incpr produites 10,000.00
4455 TVA facturee 2,000.00
2210 Immo en RD 131,500.00
Conception du logiciel 31/12

61922 DEA des Brevets 9,600.00

2822 Amort des brev 9,600.00
DEA des Brevets
Nbr Obligat 50,000.00
VN 1,000.00
PE 980.00
PR 1,030.00
prime 50.00

12/1/N+1

5141 Bq 47,652,500.00
2130 prime de remb 2,500,000.00
2125 Frais d emission demprunt 1,225,000.00
3455 TVA recup 122,500.00
1410 Emprunt
Emission des oblg
12/1/N+1

2125 Frais d emission demprunt 20,000.00

3455 Tva Rec 4,000.00
5141 Bq
Reglement des frais de publicite

Frais d emission 1,245,000.00

Ann Emprunt Oblig vivant amort Interet

1 51,500,000.00 50,000.00 10,300,000.00 2,500,000.00
2 41,200,000.00 40,000.00 10,300,000.00 2,000,000.00
3 30,900,000.00 30,000.00 10,300,000.00 1,500,000.00
4 20,600,000.00 20,000.00 10,300,000.00 1,000,000.00
5 10,300,000.00 10,000.00 10,300,000.00 500,000.00
7,500,000.00
Amort des primes de remb
Ann prorata int couru Prorata duree
N+1 833,333.33 500,000.00
N+2 666,666.67 500,000.00
N+3 500,000.00 500,000.00
N+4 333,333.33 500,000.00
N+5 166,666.67 500,000.00

31/12/N+1

6391 DA des prim d rem 833,333.33

2813 amort prim de remb
Dot amor des primes
31/12/N+1
61912 DEA des frais d emission 249,000.00
28125 Amort des frais d emiss
DEA des frais d emission
31/12/N+1

6311 Int / empr 2,500,000.00

4485 coupons a payer
Coup a payer
31/12/N+1

1410 Empr olig 10,300,000.00

5141 Bq
Remboursement
15/1/N+2

4485 Coup a payer 2,500,000.00

5141 bq
versemnt des int
31/12/N+5

6391 166,666.67
2813
Dot amor des primes
31/12/N+5

61912 249,000.00
28125
DEA des frais d emission
31/12/N+5

2813 2,500,000.00
2130
Solde des primes de remb
31/12/N+5

28125 1,245,000.00
2125
Solde des frais d emission
 taux 5%
Duree 5 ans

51,500,000.00

24,000.00

Annuit Reliq
12,800,000.00 41,200,000.00
12,300,000.00 30,900,000.00
11,800,000.00 20,600,000.00
11,300,000.00 10,300,000.00
10,800,000.00 -

833,333.33
 249,000.00

2,500,000.00

10,300,000.00

2,500,000.00

166,666.67

249,000.00

2,500,000.00

1,245,000.00
 Avancement Produit partiel Avancement CA partiel
1.
30/11/N

5141 BQ 1,000,000.00 1,000,000.00 1,000,000.00

4421 clt-avances et acomptes 1,000,000.00 1,000,000.00
Acomptes
30/11/N

4458 Etat aur cred 166,666.67 166,666.67 166,666.67

4455 TVA fact 166,666.67 166,666.67
TVA/acp
31/12/N

3131 Biens en cours 2,100,000.00 2,100,000.00

7131 Var stock 2,100,000.00 2,100,000.00
Var Stock
31/12/N

34272 Creance/travaux non fact 350,000.00 2,450,000.00

7121 Ventes des biens 350,000.00
Avancement
30/11/N+1

5141 BQ 2,000,000.00 2,000,000.00 2,000,000.00

4421 clt-avances et acomptes 2,000,000.00 2,000,000.00
Acomptes
30/11/N+1

4458 Etat aur cred 333,333.33 333,333.33 333,333.33

4455 TVA fact 333,333.33 333,333.33
TVA/acp
31/12/N+1
3131 Biens en cours 1,680,000.00 1,680,000.00
7131 Var stock 1,680,000.00 1,680,000.00
Var Stock
31/12/N+1

34272 Creance/travaux non fact 280,000.00 1,960,000.00

7121 Ventes des biens 280,000.00
Avancement
01/07/N+2

7131 Var Stock 3,780,000.00 3,780,000.00

3131 Biens en cours 3,780,000.00 3,780,000.00
Ann var stocl
01/07/N+2

7121 Ventes des biens 630,000.00 4,410,000.00

34272 Creance/travaux non fact 630,000.00

01/07/N+2

3421 clt 2,880,000.00 2,880,000.00 2,880,000.00

4421 avances et acp 3,000,000.00 3,000,000.00 3,000,000.00
4455 TVA fact 980,000.00 980,000.00
7121 Ventes des biens 4,900,000.00 4,900,000.00
livraison
01/07/N+2

4455 TVA fact 500,000.00 500,000.00 500,000.00

4458 Etat aut cred 500,000.00 500,000.00
Regul de la TVA
30/7/N+2

5141 BQ 2,880,000.00 2,880,000.00 2,880,000.00

3421 clt 2,880,000.00 2,880,000.00
Reglement

N N+1 N+2
Charges 2,100,000.00 1,680,000.00 480,000.00 4,260,000.00
Produits 2,100,000.00 1,680,000.00 1,120,000.00 4,900,000.00
Resultat - - 640,000.00 640,000.00
Charges 2,100,000.00 1,680,000.00 480,000.00 4,260,000.00
Produits 2,450,000.00 1,960,000.00 490,000.00 4,900,000.00
Resultat 350,000.00 280,000.00 10,000.00 640,000.00
Charges 2,100,000.00 1,680,000.00 480,000.00 4,260,000.00
Produits 2,450,000.00 1,960,000.00 490,000.00 4,900,000.00
Resultat 350,000.00 280,000.00 10,000.00 640,000.00
ncement CA partiel

CH N 2,100,000.00
CH N+1 1,680,000.00
CH TOTAL 4,200,000.00
1,000,000.00 CA 4,900,000.00
PN 700,000.00
PA N 0.5
PA N+1 0.4

166,666.67

2,450,000.00

2,000,000.00

333,333.33
1,960,000.00

4,410,000.00

980,000.00
4,900,000.00

500,000.00
2,880,000.00