ecritures normales Flashcards

(13 cards)

1
Q

achat

A

achat de marchandises
tva en amont
a fournisseur

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2
Q

achat retour

A

fournisseur
a achat de marchandises
tva en amont

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3
Q

rrr sur achat

A

fournisseur
a rrr sur achat
tva en amont

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4
Q

escomptes obtenus

A

fournisseur
a banque
escomptes obtenus
tva en amont

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5
Q

vente

A

client
a vente de mses
tva en aval

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6
Q

vente retour

A

vente de mses
tva en aval
a client

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7
Q

rrr sur vente

A

Rrr sur vente
tva en aval
a client

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8
Q

escomptes accordés

A

Banque
Escomptes accordees
tva en aval
a client

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9
Q

calcul de l escompte

A

ex : escompte 2%
montant TTC * 2% : 1.17

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10
Q

rrr calcul

A

ex: montant 5%
100-5%=95%
montant htva * 95%

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11
Q

informations complementaires

A

se tiver rabais numa fatura ja calculada temos de calcular sem fazer ecriture RRR

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12
Q

banque (+-)

A

banque + = d
banque - = c

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13
Q

informations complementaires extrait bancaire

A

se tiver escompte num extrait bancaire temos de escrever a ecriture

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