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Drugs Essay

1038 words - 5 pages

Nom

date

Salle

PAGE DE GARDE D’EXAMEN 2010-2011.
PROGRAMME
CESEMED 1

DISCIPLINE COTE COURS

COMPTABILITE FINANCIERE

B-CES-1-04-99-01-F

DATE DE L’EXAMEN

6 DECEMBRE 2010

HORAIRE NOM DU PROFESSEUR

14H-17H BOIZARD ODILE

DUREE en heures

3 HEURES

DOCUMENTS AUTORISES :
Cocher uniquement ce qui est autorisé

X

LIVRES

X

COURS

AUTRES ORDINATEUR

X
CALCULATRICE :
(Téléphone non autorisé)

X

DICTIONNAIRE BILINGUE

X

REPONSE SUR SUJETS
Si oui aucun cahier d’examen distribué

X

CONSIGNES:

Si l’ordinateur n’est pas autorisé, le dictionnaire électronique n’est pas autorisé

Nom

Date :

Salle :

Système de notation et ...view middle of the document...

Tout sera réglé immédiatement. Elle vend ensuite pour 50 0000,00 HT dont 50% est payé au comptant et le reste à 3 mois. Elle anticipe un procès d’un de ses clients car une des fusées (feu d’artifice) vendue lui a explosé dans les mains. La charge à venir est estimée à 10 000 euros. Une inondation de son stock entraine une dépréciation de celui-ci de 30%. Elle vend un de ses ordinateurs pour 1500 euros. La valeur nette comptable de cet actif lors de la vente est de 1000 euros. NE LIQUIDEZ PAS LA TVA.

A. Présentez le bilan et le CR au 31/12/N sur document pré-imprimé en annexe 1 en fin de liasse)

3

Nom

Date :

Salle :

2 Stock (5 pts)
L’entreprise MERLIN présente des comptes comme suit : Actif Machine outil Matériel informatique Stock Créances clients Banque TOTAL ACTIF Charges en Achats 11 000 5 000 10 000 23 920 84 900 134 820 Passif Capital Résultat Dettes fournisseurs 70 000 50 000 14 820

TOTAL PASSIF Produits en Ventes

134 820

30 000

80 000

Elle disposait au 1 janvier de 500 pièces d’outillage pour un montant total de 10 000 . Au cours de l’année N, elle a vendu la totalité de son stock puis elle a acheté 280 pièces à 17 euros puis 290 pièces à 18 euros et enfin 160 pièces à 20 uros. Elle a vendu 345 pièces.

B. Quelle est la valeur du stock à la fin de l'année en méthode FIFO et en méthode CUMP ? . répondre ci-dessous

C. Adoptez la méthode FIFO et présentez le bilan au 31/12/N (sur document pré-imprimé en annexe 2)
4

Nom

Date :

Salle :

3 Amortissement (5 pts)
L’entreprise CLOCHETT vous communique son compte de résultat et son bilan avant inventaire : COMPTE DE RESULTAT Charges en Produits en Achats 50 000 Ventes BILAN Actif en Machine outil Matériel informatique Créances clients Banque TOTAL ACTIF 60 000 10 000 23 920 84 900 178 820 Passif Capital Résultat Dettes fournisseurs TOTAL PASSIF 80 000 50 000 48 820 178 820

100 000

A l’actif du bilan figurent deux immobilisations. o une machine outil d’une valeur HT de 60 000 service le 15 septembre N. achetée le 1 septembre et mise en

o du matériel informatique...

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