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Résumé Fiches et cours portant sur le DCG & la Comptabilité
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Fiches et cours portant sur le DCG & la Comptabilité
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Chap 3 - La transcription desflux en comptabilité
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TRANSCRIPTION DES FLUX EN COMPTABILITE
I) LES FLUX
A) la notion de flux
Activité marchande fondée sur l’échange de biens et de services en
contrepartie d’un prix.
L’échange économique se présente schématiquement par deux flux :
Un flux réel ( FR) - “ biens & services”
Un flux monétaire (FF)
Tout flux schématisé par une flèche a une origine et une destination.
( Niv activité eco flux échange de biens et services - partie double
réel/monétaire)
1. Les opération portant sur les flux financiers
Les flux financiers portent sur des mouvements de monnaie.
2. Les opérations portant sur des flux réels
Les flux réels constatent les flux de biens et les mouvements de service
Chap 3 - La transcription des flux en comptabilité 1
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