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augmentation.py

Created by tahiawalettebaye1

Created on March 26, 2024

1.07 KB

COMPTABILASATION DES AUGMENTATIO
DE CAPIATL 

Versement initial
512 bq (débit) = (nombre nouvelle 
action * prime unitaire + nominal(nominal
*nouvelle action) * pourcentage appelé 
4563 versement reçu (crdt) 
*Nominal = nouvelle action * le nominal 
ancienne action
                          Date 

4563- actionnaire vers reçu ( débit)= 
même montant 512 
109- capital souscrit non appel ( prime x
(1- reste pourcentage) débit 
1013- capital souscrit appelé ( prime x pourcentage) ( crédit)
1041- prime émission ( crédit)= montant prime 
1011- capital souscrit non appelé ( même montant compte 109) 

     Appel a la libération du quart 

45721- actionnaire capital non versé ( débit)
= prime * le quart exemple 
109 - act capital non appele ( credit même montant ) 
1011 capital sousc non appelé ( débit mm montant) 
1012 capital non versé ( crédit mm montant) 

           Libération 3/4 exemple 

512 bq (débit)
45621 actionnaire capital appelé non versé (crédit) 
1012 capital appelé non versé ( débit)
1013 capital appelé versé (cewdit)

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