chapitre2.py

Created on December 04, 2025
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CHAPITRE 2 - ETATS FINANCIERS

# INCOME STATEMENT
# Revenues - Expenses = Net Income
# Revenues = ventes, services
# Expenses = salaires, loyer,
# utilities, depreciation, etc.

# RETAINED EARNINGS
# Beginning RE + Net Income
# - Dividends = Ending RE

# BALANCE SHEET
# Assets = Liabilities + Equity
# Equity = Capital Stock + RE

# ASSETS CE QUE L'ENTREPRISE A
# Cash, Accounts Receivable
# Supplies, Inventory, Prepaid
# Equipment, Building, Land

# LIABILITIES CE QU'ELLE DOIT
# Accounts Payable, Salaries Payable
# Interest Payable, Taxes Payable
# Unearned Revenue, Notes Payable

# EQUITY PART DES PROPRIETAIRES
# Capital Stock + Retained Earnings

# CASH FLOW STATEMENT
# Operating: cash reçu - cash payé
# Investing: achats/ventes actifs LT
# Financing: stock, emprunt,
# remboursement, dividendes

# RELATIONS IMPORTANTES
# Net Income -> Retained Earnings
# Ending RE -> Balance Sheet
# Ending Cash -> Balance Sheet