• La comptabilité générale - Principes généraux, Techniques de comptabilisation des opérations courantes et de fin d'exercice pan Francis Grandguillot, Béatrice Grandguillot

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    • La comptabilité générale - Principes généraux, Techniques de comptabilisation des opérations courantes et de fin d'exercice
    • Francis Grandguillot, Béatrice Grandguillot
    • Nb. de pages: 380
    • Format: Pdf, ePub, MOBI, FB2
    • ISBN: 9782297076289
    • Editeur: Gualino Editeur
    • Date de parution: 2019

     

     

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    Overview

    L'ensemble des connaissances (le savoir) nécessaires à la compréhension des techniques de comptabilisation de toutes les opérations de l'entreprise est présenté sous la forme de synthèses structurées consacrées : aux principes généraux de la comptabilité : le droit comptable, le patrimoine et l'activité de l'entreprise, le Plan comptable général, la partie double, l'organisation comptable, le système centralisateur ; aux opérations courantes : la NA, les achats et les ventes, les éléments accessoires (transports et emballages), les prestations de services et les travaux immobiliers, les opérations avec l'étranger, les opérations d'investissement, la trésorerie (espèces, chèque, carte bancaire, virement, effets de commerce, affacturage), les opérations de financement, les relations avec le personnel et les organismes sociaux, les opérations avec les administrations ; aux opérations de fin d'exercice : l'organisation, l'état de rapprochement, les régularisations de stocks, les ajustements des comptes de charges et de produits, les amortissements, l'échelonnement des subventions d'investissement, les dépréciations des immobilisations, les provisions pour risques et charges, les provisions réglementées, les cessions des immobilisations et des valeurs mobilières de placement, les créances et les dettes en monnaie étrangère, la détermination du résultat, le passage d'un exercice à l'autre, la comptabilisation de l'impôt sur les sociétés, l'établissement des tableaux de synthèse (compte de résultat, bilan et annexe).
    De nombreux exemples, présentés avec leurs corrigés, permettent, en outre, d'acquérir la pratique de cette matière (le savoir faire). Cette 23e édition 2019-2020 est à jour à sa date de publication. Elle s'adresse à tous les étudiants des filières de l'enseignement supérieur de gestion.

     

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  • Mon initiation chez les chamanes - Une Parisienne en Mongolie pan Corine Sombrun

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    • Mon initiation chez les chamanes - Une Parisienne en Mongolie
    • Corine Sombrun
    • Nb. de pages: 211
    • Format: Pdf, ePub, MOBI, FB2
    • ISBN: 9782266149136
    • Editeur: Pocket
    • Date de parution: 2006

     

     

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    Overview

    Après la découverte de l'Amazonie, racontée dans Journal d'une apprentie chamane, Corine Sombrun part pour la Mongolie, guidée par un rêve étrange. Là, elle apprend avec stupéfaction qu'elle possède des aptitudes au chamanisme. Dans ce nouvel ouvrage, elle témoigne de l'extraordinaire initiation, inédite pour une Occidentale, dont elle a bénéficié. Adoptée par la famille d'Enkhetuya, la chamane chargée de lui enseigner son art, elle doit d'abord s'acclimater à la rude vie de la tribu Tsaatane avant de parvenir à communiquer avec les esprits. Elle découvre alors l'élevage des rennes, la vie sous le tipi, le froid, la promiscuité, et surtout l'humanité chaleureuse d'une vie sans artifice. Pendant deux ans, elle va suivre son propre chemin initiatique, à la rencontre d'une culture, d'elle-même et, par-delà les limites de la perception, de l'être aimé et disparu, dont le deuil traverse ce récit fascinant.

     

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  • The Okay Witch by Emma Steinkellner

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    • Emma Steinkellner
    • Page: 272
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    • ISBN: 9781534431461
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  • Consider This: Moments in My Writing Life after Which Everything Was Different. Chuck Palahniuk

     

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