chapitre4.py

Created on December 04, 2025
1.26 KB
# CHAP4 - ADJUSTING ENTRIES
# --------------------------------
# BUT:
# mettre a jour comptes avant
# financial statements (fin de période)
# --------------------------------
# TYPES D'AJUSTEMENTS:
# 1) Prepaid -> Expense
# 2) Supplies utilises
# 3) Depreciation
# 4) Accrued Revenues
# 5) Accrued Expenses
# 6) Unearned -> Revenue
# --------------------------------
# 1) PREPAID -> EXPENSE
# Dr Expense ; Cr Prepaid
# ex: loyer expire -> Dr Rent Exp Cr Prepaid Rent
# --------------------------------
# 2) SUPPLIES UTILISES
# Supplies end = restant
# used = begin + achats - end
# Dr Supplies Exp ; Cr Supplies
# --------------------------------
# 3) DEPRECIATION
# Dr Depreciation Exp ; Cr Accum Dep
# Accum Dep = contra-asset
# --------------------------------
# 4) ACCRUED REVENUE (revenu gagné pas facturé)
# Dr AR ; Cr Revenue
# --------------------------------
# 5) ACCRUED EXPENSE (facture pas payee)
# Dr Expense ; Cr AP
# ex: salaires dus -> Dr Salaries Exp Cr Salaries Pay
# --------------------------------
# 6) UNEARNED -> REVENUE
# Dr Unearned Revenue ; Cr Revenue
# --------------------------------
# POINTS IMPORTANTS:
# jamais de Cash dans adjusting entries
# adjustments impactent IS + BS
# accrual basis: revenu quand gagné
# expense quand encourue