chapitre3.py

Created on December 04, 2025
1.1 KB
# CHAP3 - SYSTEME COMPTA
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# BUT: transac -> journal -> ledger -> trial balance
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# EQUATION: Assets = Liabilities + Equity
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# DEBIT/CREDIT:
# Assets debit+ ; Liabilities credit+
# Equity credit+ ; Revenues credit
# Expenses debit ; Dividends debit
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# JOURNAL ENTRY:
# debit en 1er ; credit après
# debit total = credit total
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# EXEMPLES:
# equip cash: Dr Equipment Cr Cash
# salaires: Dr Salaries Exp Cr Cash
# facture due: Dr Expense Cr AP
# service cash: Dr Cash Cr Revenue
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# T-ACCOUNTS:
# debit=gauche ; credit=droite
# solde = plus grand côté
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# TRIAL BALANCE:
# lister soldes ; verifier debit=credit
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# COMPTES:
# Assets: cash, AR, supplies, equip
# Liabilities: AP, salaries pay, notes pay
# Equity: capital, retained earnings
# --------------------------------
# IMPORTANT:
# Unearned Revenue = liability
# AR=asset ; AP=liability